Gaming tax rates

Contractual revenue share under DraftKings' exclusive multi-year agent agreement (competitively bid per RSA 287-I:3-4), not a flat statutory tax rate.

50% of total win returned to the State (statutory 'total win' base, not standard AGR); online sports wagering runs through the same § 4815(c)(1) video-lottery-agent revenue split as retail since BetRivers operates through the state's 3 casino/video-lottery-agent licensees

$0.25 per wager for the first 20,000,000 combined annual wagers; $0.50 per wager thereafter (per operator, per fiscal year).

34% state General Fund + 2% local share assessment = 36% combined

FY2027-onward rate: mobile licensee retains 80% of proceeds; of the 20% remitted, 5% to the General Fund and the remainder (15%) to the Blueprint for Maryland's Future Fund

Statutory floor only - operator revenue-share bids 'shall not be less than 20 percent of adjusted gross sports wagering revenue' (31 V.S.A. §1320(d)); actual contracted rates per operator not independently re-verified this session.

Promotional-bet deduction eliminated entirely

Same NRS 463.370 tiered percentage fee as retail sports pools; top tier 6.75%.

No separate sports-wagering tax; online (mobile) sports-wagering net revenue, run through the licensed casinos' mobile partners, is folded into the same tiered 13%/20% net-casino-gaming-receipts tax (see casino_commercial).

Same state-lottery-monopoly structure as sports_retail (mobile play is geofenced to licensed premises, not a standalone statewide product): no separate operator GGR tax; licensed host locations receive a 3% commission on gross sales, remainder to the State Lottery Fund.

Not a tax; this is the Lottery's commercial revenue split with its contracted mobile sportsbook operator. Under Section 11 of the Oregon Lottery-DraftKings contract, DraftKings receives 49% of net sports-wagering revenue and the Lottery (state) retains 51%; DraftKings' share could rise to 85-95% if the state's single-operator mobile model were opened to competition, per a 2023 legislative committee document, but no such change is confirmed as triggered.

Same tribal-compact structure as sports_retail above; mobile sports wagering is likewise confined to tribal lands/apps under the same 2020-2021 compact amendments, with no separate state revenue-share tax mechanism identified.

50% of total win returned to the State (statutory 'total win' base, not standard AGR)

Contractual revenue share under DraftKings' exclusive agent agreement, not a flat statutory tax rate.

34% state General Fund + 2% local share assessment = 36% combined

15% of taxable proceeds to the Blueprint for Maryland's Future Fund

Same NRS 463.370 tiered percentage fee applies to sports-pool gross revenue as to other nonrestricted gaming revenue; top tier 6.75% above $134,000/month.

6% 'sports bookmaking tax' on the value of illegal sports bets, self-reported via Form SBT; applies to an activity that remains criminally prohibited rather than a legal market tax.

No separate sports-wagering tax; retail sports-wagering net revenue is folded into each casino licensee's overall 'net casino gaming receipts' and taxed at the same tiered 13%/20% rate (see casino_commercial).

Not a tax on a private operator: Sports Bet Montana is a Montana Lottery product (HB 725, 2019 Sports Wagering Lottery Amendment Act), so wagering proceeds are state lottery revenue, not a GGR tax. Licensed host locations (taverns/casinos) that place terminals/kiosks currently receive a 3% commission on gross sales placed at their location (per the Montana Lottery's March 2026 presentation to the legislature's Economic Affairs Interim Committee); this replaced an earlier reported 6% retailer-commission figure discussed during the 2019-2021 rulemaking process. The remainder flows to the State Lottery Fund.

No North Dakota state tax applies. Tribal retail sportsbooks (Dakota Magic, Spirit Lake, Sky Dancer, 4 Bears) operate as an amenity under each tribe's existing IGRA Class III tribal-state gaming compact rather than under any state sports-wagering statute; compact texts are held by the Governor's Office and not independently reviewed in this file, but no state statute imposes a tax or revenue-sharing requirement on sports wagering specifically, and the state's 2022 request for exclusive tribal sports-betting rights (and the HCR 3002 legislative route) did not result in any enacted tax.

No New Mexico statute specifically authorizes or taxes sports wagering; tribal casinos (e.g. Santa Ana Star Casino since Oct. 2018) offer retail sportsbooks on the theory that sports wagering is already a Class III gaming activity covered by their existing tribal- state compacts. Sports-wagering revenue is therefore not separately taxed: it falls within the same compact-based "Adjusted Net Win" revenue-sharing schedule already recorded under casino_tribal (see the tiered rows citing the Pueblo of Jemez 2015 compact), not a standalone sports-wagering tax.

No Oregon state tax applies to tribal retail sportsbooks (e.g., Chinook Winds, Spirit Mountain). These operate under each tribe's federal IGRA Class III gaming compact on tribal land, which the Oregon Lottery does not regulate and which is outside ORS ch. 461's state-lottery sports-betting framework (that framework covers only the Lottery's own 'Scoreboard'/DraftKings mobile product, tracked separately as sports_online).

No Washington state tax applies. Retail sports wagering is confined to tribal casinos under Class III gaming compact amendments (2020-2021) negotiated pursuant to 2020 Wash. Laws ch. 170 (HB 2638); these compacts have no conventional state revenue-share/tax mechanism comparable to a commercial-operator GGR tax -- unlike many states, Washington's tribal-state fiscal relationship runs the other direction (state B&O/sales-tax and other negotiated considerations), not a sports-wagering-specific state cut of tribal sportsbook revenue.

No separate state sports-wagering tax. Retail sports wagering operates under individually negotiated tribal-state Class III compact amendments (Wis. Stat. § 945.01(1)(b)6); tribes already share a percentage of overall casino net win with the state under their general compacts, commonly reported as roughly 1.75% to 6.5% depending on the tribe/compact, and sports-wagering revenue simply adds to that general net-win base rather than carrying its own rate. In the first such deal (Oneida Nation, 2021), the state confirmed the sports-wagering amendment did not require an increased payment rate, though the state's overall dollar take rises if tribal sports-wagering revenue is added to net win.

Online slots: 54% (34% state, 13% Commonwealth Financing Authority county grants, 7% local share)

Internet video lottery (slots): 42.5% of net proceeds returned to the State, same State share as retail video lottery under § 4815(b)(3)a, after netting player returns and administrative/vendor costs.

Internet table games: 15.5% of net proceeds returned to the State under § 4815(d)(1)a (same rate as retail table games), plus 4.5% of proceeds to purses under § 4815(d)(2).

15% of adjusted gross interactive wagering receipts ('privilege tax'); replaces other state/local taxes except ad valorem property tax

Prince George's County (MGM National Harbor): licensee retention 'may not exceed 38%' of VLT proceeds, so at least ~62% goes to the state/local/fund recipients.

Default VLT split: licensee retains up to 33% of video lottery terminal proceeds (exact percentage set in the facility's winning application), with the remaining ~67% distributed among state funds (Education Trust Fund, etc.), local impact grants, and other statutory recipients. Applies to Live! Casino & Hotel (Hanover, Anne Arundel County) and Horseshoe Casino Baltimore absent a facility-specific override.

Worcester County (Ocean Downs Casino, under 1,000 terminals): licensee retains 43% of VLT proceeds (with 2.5% of that earmarked for capital improvements), so ~57% goes to the state/local/fund recipients.

Cecil County (Hollywood Casino Perryville), from July 1, 2023: licensee retention is 36% of VLT proceeds (3% of which goes to marketing/capital improvements), so ~64% effectively goes to the state/local/fund recipients (before that 3% carve-out, the statutory split is 36%/64%).

Baltimore City (Horseshoe Casino Baltimore), from July 1, 2023: licensee retention is 34% of VLT proceeds (1% of which goes to marketing/capital improvements), so ~66% effectively goes to the state/local/fund recipients.

Table games: licensee retains 80% of table-game proceeds at each VLT facility; the remaining 20% splits 5% to the local jurisdiction and 15% to the Education Trust Fund.

Slot machines: 34% state tax on daily gross terminal revenue under 4 Pa.C.S. § 1403(b), plus a 4% local share assessment, a Race Horse Development Fund allocation of roughly 12% (80% of which flows to purse accounts per § 1406(a)(1), the remainder to breeding/sire-stakes programs), and a 5% Economic Development Fund allocation -- combined approximately 55% of slots GGR per PGCB benchmark-report summaries. Some later reporting describes the combined rate as 54% after a subsequent rebalancing; the slot-specific component breakdown by exact current percentage for each fund was not independently re-verified against the current codified text of §§ 1403-1407 in this session beyond the core 34% state-tax rate.

Table games: 14% state tax plus 2% local share assessment (combined 16%) after the July 2016 budget measures raised the state rate by 2 points.

Chicago casino only: graduated state-share rates from 12% (receipts to $25M) rising to a top state-share bracket above $225M, paid in addition to a separate City of Chicago share (10.5% rising with the same tiers) on top of the standard riverboat schedule; see 230 ILCS 10/13(a-5)(2) for the full 7-tier state/city split.

42.5% of video lottery (slot) proceeds to the State after >=87% average player return

Table games: 15.5% of proceeds to the State

Supplemental wagering tax: each riverboat's rate is derived from a base-period admissions-tax calculation, capped at 3.5% of AGR after June 30, 2019 (4% before); the Vigo County inland casino pays a flat 2.9% of daily AGR.

30% of net terminal income (racetrack video lottery/slots) to the State Lottery Fund

35% of adjusted gross receipts (racetrack table games)

10% of retained adjusted gross revenue (AGR) up to $30,000,000 per calendar year, remitted monthly to the Oklahoma Tax Commission (12% of the Tax Commission's share to the General Revenue Fund, 88% to the Education Reform Revolving Fund, effective on/after 2008-07-01).

15% of retained AGR above $30,000,000 up to $40,000,000 per calendar year.

20% of retained AGR above $40,000,000 up to $50,000,000 per calendar year.

25% of retained AGR above $50,000,000 up to $70,000,000 per calendar year.

30% of retained AGR above $70,000,000 per calendar year.

24.8% excise "gaming tax" on net take for most non-tribal gaming operators (racetrack and non-racetrack); manufacturers/distributors are taxed separately at 10% of gross receipts. This tax is imposed in lieu of state/local gross receipts tax on gaming receipts. Racetrack licensees must direct portions of net take to horse purses and jockey insurance/compliance; nonprofit operators must direct part of remaining net take to charitable/educational purposes. The 24.8% rate is a temporary reduction enacted by SB336 (Laws 2023), which a Legislative Finance Committee fiscal analysis describes as reverting to 26% effective 2027-07-01 (a scheduled 1.2-percentage-point increase) unless further legislation intervenes. A 2024 bill (HB159) to cancel that scheduled increase was postponed indefinitely by committee on 2024-01-29, so as of this review the reversion to 26% is still scheduled to take effect. This review could not independently verify the rate's original (pre-2023) effective date.

26% excise "gaming tax" on net take for most non-tribal gaming operators, the pre-2023 default rate that SB336 (Laws 2023) temporarily reduced to 24.8%; per the Legislative Finance Committee's analysis of HB159 (2024, which died), this rate is scheduled to resume 2027-07-01 absent further legislative action.

Harrah's New Orleans (land-based monopoly) pays the GREATER of 21.5% of gross gaming revenue or a contractual minimum annual payment to the Louisiana Gaming Control Board, which the Amended and Restated Casino Operating Contract (effective 2020-04-01) raised from $60 million to $65 million per year starting 2022-04-01; plus a separate $3.4 million/year payment to the State (CPI-adjusted) and a $3 million/year license payment to the LGCB starting 2022-04-01.

City of Detroit's own 9.9% wagering tax/development-agreement payment on casino adjusted gross receipts, levied under the city's option in subsection (4) (either written into each casino's development agreement or imposed by city ordinance); paid alongside the state's reduced 8.1% rate for a combined 18%.

Combined rate: SDCL 42-7B-28 imposes an 8% base 'gaming tax' on adjusted gross proceeds (enacted SL 1989, ch 374, Sec. 26); SDCL 42-7B-28.1 imposes an additional 1% tax on top of that (enacted SL 2009, ch 217, Sec. 1), for a combined 9%.

3.5% on monthly gross revenue up to $50,000

4.5% on monthly gross revenue from $50,000 up to $134,000

6.75% on monthly gross revenue exceeding $134,000 (top tier)

Temporary one-year reduced-rate structure for casinos in the $4M-$15M AGP band, adopted by the Colorado Limited Gaming Control Commission, effective 2026-07-01 through 2027-06-30. The Division of Gaming estimated this band's casinos would pay a combined ~$824,000 less in tax than under the standard tiers above, with no single casino's cut exceeding $80,000/year. The exact new per-tier percentage rates (vs. the standard 9%/11% tiers they replace within this band) could not be confirmed from the source reviewed and are not asserted here; only the confirmed aggregate/per-casino dollar impact is recorded. This is the FY2026-27 "Cripple Creek relief" structure referenced in follow-up research.

42% state tax + 10% local share assessment, per PGCB monthly VGT revenue reports

Limited Video Lottery (bar/club/restaurant/fraternal-organization terminals, distinct from racetrack video lottery under casino_commercial): 2% of gross terminal income is deposited to the State Lottery Fund to cover administrative costs of the Limited Video Lottery Act before gross profits are calculated; of the remaining gross profits, the Lottery Commission's statutory share, effective July 1, 2019, is 50% (a tiered 30%-50% schedule applied before that date). Separately, counties and municipalities receive 2% of net terminal income (allocated by population), with any remainder going to the state excess lottery revenue fund; operators/retailers split the balance of gross terminal income (contractually 40%-50% of net terminal income to retailers per § 29-22B-706(4)).

SDCL 42-7A-63: 'The state's percentage of net machine income shall be fifty percent. The state's percentage of net machine income shall be directly deposited to the general fund, except for one-half of one percent of net machine income authorized for deposit into the video lottery operating fund.' Net effect: 49.5% of NMI to the general fund, 0.5% to the Lottery's own operating fund, out of the state's full 50% statutory share; licensed operators receive the other 50%.

Same regime as casino_commercial: Delaware's video lottery terminals ARE the commercial-casino slot program (racino model), taxed at 42.5% of proceeds to the State after >=87% average player return; there is no separate bar/truck-stop VGT category.

Scheduled reversion to the pre-2023 default 26% rate effective 2027-07-01, same as casino_commercial above, absent further legislative action.

Same 24.8% excise "gaming tax" on net take as casino_commercial above; 60-2E-47 NMSA 1978 taxes "non-tribal gaming operators" generally, which the Gaming Control Act (60-2E NMSA 1978) defines to include both racetrack licensees and the non-racetrack "gaming operator" licensees (fraternal/veterans clubs) that run the slot-style machines classified here as vgt; there is no separate, lower statutory rate for non-racetrack operators.

13% of COAM "net play" remitted by licensees to the Georgia Lottery Corporation, raised from 10% by 2024 HB 353 (Senate floor amendment)

Nevada's restricted gaming license (up to 15 slot machines at bars/taverns/stores, NRS 463.373, NRS 463.0189) is not a separate VGT tax category; restricted-license slot revenue is taxed as ordinary nonrestricted-equivalent slot-machine gaming under the same NRS 463.370 tiered percentage fee.

Same regime as casino_commercial: Maryland's VLT program IS the commercial-casino slot program (6 licensed casinos only, no separate bar/truck-stop VGT category); see the casino_commercial tax_rates entries above for the facility-specific state/local VLT and table-game splits.

No single rate: Tax Law § 1612(b)(1) has the Division/Gaming Commission retain a flat 10% of net win (total revenue wagered after prize payout) off the top for operation, administration and procurement, then pay the racino a "vendor's fee" -- confirmed against primary text -- calculated as a facility-specific percentage of that same net win: 39.5% for a vendor track in "development zone one"; in zone two, tiered by distance from a destination-resort casino or a Native American Class III facility -- 43.5% (15-50 mi from a destination-resort facility), 49% (within 15 mi of one), 51% (15-50 mi from a tribal Class III facility), 56% (within 15 mi of one), or 49% for a facility authorized under § 1617-a(a)(5); 50% at the Aqueduct racetrack facility; 45% in Nassau/Suffolk counties for a Racing Law § 502 operator; and, since 2025-06-01, 56% (including a 5-point "additional vendor fee" earmarked for non-executive/non- managerial employee healthcare, wages and headcount) for the Genesee County track within 40 miles of a Native American Class III facility. The remainder after the 10% division retention and the vendor's fee (and, at racetracks, purse-enhancement set-asides) goes to the state Lottery fund for education aid.

Not a state GGR tax: racino VLTs are Ohio Lottery Commission products operated under lottery-sales-agent agreements, not a licensed-operator gaming tax. OAC 3770:2-3-08 sets each video lottery sales agent's (racino's) commission at 66.5% of video lottery terminal income, implying the Lottery Commission retains an effective ~33.5% state/lottery share (less agents' own 0.5%-of-commission problem-gambling-fund remittance). Separately, R.C. 3769.087(C) carves 9%-11% of VLT income (on a sliding scale tied to the facility's capital investment) out of the agent's commission share and directs it to the State Racing Commission for horse breeding/racing purposes, capped so total racing-directed VLT amounts do not exceed 45% of VLT income.

Not a state gaming tax; this is Video Lottery retailer compensation set by the Lottery Commission under ORS 461.310. Per OAR 177-040-0026 (effective June 28, 2020), retailers earn a tiered, declining percentage of dollars played per terminal per business day: 2.20% on the first $2,250,000 played, 1.75% on the next tier to $4,000,000, 1.50% on the next tier to $6,500,000, with additional lower tiers reported down to about 1.34% at higher volumes per a 2023 legislative summary. 2.5% of net Video Lottery receipts is separately dedicated by law to county economic development.

VLT net terminal income (NTI) at the two licensed facilities is not divided by a single stated 'state share' percentage; R.I. Gen. Laws § 42-61.2-7(a) instead lists specific statutory carve-outs from NTI (e.g., a technology-provider share of 7% outside the 2023-2043 exclusive VLT agreement period per subsection (a)(3)(i) above; fixed retailer percentages per facility, such as a historical 28.85%-minus-offset figure for one Lincoln Park-era retailer; small set-asides such as 0.19% (capped at $20M) to distressed communities), with the General Fund and State Lottery Division Fund receiving the NTI remaining after all enumerated carve-outs under § 42-61.2-7(a)(1). The current, facility-specific retailer percentages applicable to Twin River/Tiverton specifically (as opposed to the 2017-bill-text example above) were not independently confirmed in this research pass.

15% tax on net adjusted revenues (entry fees less prizes) plus a $50,000 annual registration fee; administered partly through 30 Del. C. § 2301(d)(3).

Verbatim (230 ILCS 45/25-120.7): "Beginning on July 1, 2026 ... this State shall impose a privilege tax of 15% on the fantasy contest operator licensee's adjusted gross fantasy contest receipts."

Operators retain 85% of proceeds and pay 15% to the Blueprint for Maryland's Future Fund

13.75% of in-state total fantasy contest revenue (same payment rate used for online/retail sports wagering); monthly payment floored at $0 (no negative payments).

DFS is not separately licensed; an Oct. 2015 Gaming Control Board ruling found DFS constitutes a 'sports pool' under NRS 463.01865, requiring a sports-pool license and taxing revenue under the same NRS 463.370 tiered percentage fee as other sports-pool/nonrestricted gaming revenue.

5% of fantasy sports contest adjusted revenues (entry fees less prizes, times the in-state percentage), set by Dept. of Gaming rule R19-4-208 under the A.R.S. § 5-1211 fee authority; statutorily capped at 10% of adjusted revenues (cap added by 2022 HB 2855 / Ch. 306).

No revenue-based tax identified on fantasy-contest entry fees/revenue; operators pay flat Division of Gaming fees instead (a $350 registration fee plus a $15,000 operator license fee, per Division form DR 9616).

No DC tax; DFS is expressly excluded from the 'sports wagering' definition (D.C. Code § 36-601.01(c)(17)) and is therefore outside the sports-wagering tax/licensing regime entirely. No separate fantasy-contest tax or fee statute was located.

No state tax or licensing fee exists; Florida has never enacted a DFS-specific statute. Traditional peer-to-peer DFS operates in a legal gray area under Fla. Stat. § 849.14's general wagering-on-contests-of-skill prohibition, which the Gaming Control Commission's September 2023 cease-and-desist letters characterized as covering fantasy sports broadly.

No revenue tax; licensed under flat fee structure: $50,000 initial fee (up to $75,000) plus $5,000 annual renewal fee per paid-fantasy-sports operator, under IC 4-33-24.

No state tax or license fee; secondary sources report Kansas exempted daily fantasy sports from the state's criminal gambling statutes in 2015, treating DFS as a game of skill outside the KELA licensing/tax framework entirely.

No revenue-based tax identified; fantasy contest operators pay only flat fees: a $2,500 initial/renewal license fee under 8 M.R.S. §1103(6) (for operators with >=$100,000 in gross fantasy-contest revenue in the prior 12 months; no fee below that threshold), plus a Gambling Control Unit rule (16 C.M.R. ch. 36) one-time application fee of $5,000 for the business entity and $2,500 per partner/officer/director/shareholder.

No revenue tax on contest entry fees; MGCB license fees only ($10,000 initial, $5,000/year renewal).

No fantasy-sports-specific tax. N.C. Gen. Stat. § 18C-902(e) exempts 'fantasy or simulated games or contests' meeting the statutory definition from both the licensing and the tax provisions of the sports-wagering Article (Art. 9); operators pay no state wagering/gaming tax on DFS contest revenue.

No fee or tax on daily fantasy sports operators. RSA 287-H requires only Lottery Commission registration (287-H:2) and consumer-protection compliance; an earlier 2016-17 bill draft had proposed both an upfront fee and a revenue tax, but the enacted law imposes neither.

No fantasy-sports-specific tax. Ohio Rev. Code § 3774.02 (fantasy contests, added by HB 132) requires only a nonrefundable license fee paid to the Casino Control Commission (amount set by commission rule, not stated in statute); it imposes no GGR/revenue tax. Press coverage of HB 132 noted DFS operators remain subject to Ohio's general Commercial Activity Tax (0.26% of gross receipts, R.C. 5751), which applies to virtually all Ohio businesses and is not a gambling-specific tax; a proposed 6% DFS tax was not adopted in the enacted bill.

No Rhode Island tax currently applies to DFS. DFS operates under a February 2016 Attorney General opinion (not a licensing statute) with no fee or tax obligation. A 2025 bill, H 6076 (Fantasy Sports Consumer Protection Act), would have imposed a 10% tax on fantasy-contest adjusted revenue along with licensing and consumer-protection requirements, but its enactment was not confirmed in this research pass -- only a May 2025 House Corporations Committee hearing was identified, with no subsequent floor vote or enactment found -- so the 10% figure describes a proposed, not-enacted bill, not current law.

No revenue/GGR tax on DFS. 31 V.S.A. § 1333 requires only a flat $5,000.00 annual registration fee per operator, due on or before October 15 each year the operator offers contests to Vermont consumers; the statute imposes no percentage-of-revenue tax.

No enacted DFS-specific tax or fee. West Virginia has no DFS licensing statute currently in force; legality rests on two non-binding Attorney General opinions (2016 Morrisey opinion finding 'select fantasy sports are legal'; an Aug. 6, 2025 McCuskey opinion on PrizePicks-style pick'em products that found it technically meets the sports-wagering definition but left the question to the Legislature). HB 3481 (2025) would have created formal DFS licensing with a 15% tax on adjusted gross DFS receipts, but was not enacted as of this research pass (a similar 2024 predecessor, HB 5667, died in committee).

No Wyoming tax or fee applies. Wyo. Stat. §9-24-101(a)(iv) defines 'fantasy sports contest' and §6-7-101(a)(iii)(O) excludes such contests from the statutory definition of 'gambling' entirely; the Gaming Commission does not regulate, license, or tax DFS operators, and its May 2025 public warning reaffirmed the legality of fantasy sports in Wyoming without any fee/tax mention.

Licensee commission capped at 'not greater than 12 percent' of the pari-mutuel pool on historic horse races.

1.9% of total handle wagered on historic pari-mutuel events, composed of: 0.25% to a dedicated account per W.S. 11-25-105(b)(ii) [now recodified at 11-25-201]; 1% to the county and the city/town where the permittee is located, in equal shares (or to the county alone absent an incorporated city/town) per subsection (b)(iii); 0.25% credited to the legislative stabilization reserve account per subsection (b)(iv) (added/amended by 2019 enrolled Act, HB0279); and 0.40% of total handle (on all pari-mutuel wagering, not historic-specific) to the Wyoming Breeders Award Fund per subsection (j), plus an additional 20% of amounts the permittee retains on multiple/exotic wagers under subsection (c).

No distinct tax identified for historical-horse-racing/instant-racing terminals as a separate category. Oaklawn's pre-2018 'electronic games of skill' were reportedly taxed at an 18% rate under prior law, but since Amendment 100 (2018) converted Oaklawn to a full casino licensee, any surviving instant-racing product is, at minimum, not shown as a separately taxed line and is presumed folded into the casino's overall 13%/20% net-casino-gaming-receipts tax.

Originally a percentage-of-wager-revenue distribution to racing organizations under HB 2613 (2013); 2021 Or. Laws SB 165-B (enrolled), amending ORS 462.155 and 462.725, replaced that percentage split with fixed annual dollar payments by the licensee: $200,000/year to the Oregon Racing Commission, $20,000 to an Oregon-bred-horse purse account, $150,000 to the Oregon Thoroughbred Owners and Breeders Association, $50,000 to the Oregon Quarter Horse Racing Association, and $50,000 to a special track fund, each rising 3% annually starting in 2022. No revenue is currently flowing under this provision because Portland Meadows, the only track that had offered historical-racing wagering, closed June 30, 2019, and the Racing Commission's 2022 denial of HHR terminals at the proposed Flying Lark complex (Grants Pass) means no licensee currently conducts historical-racing wagering in the state.

Not a single flat-percentage tax. Va. Code § 59.1-392(U) has the licensee retain 1.30% of each historical-horse-racing pari-mutuel pool as the total takeout, which is then sub-distributed: 0.56% to the locality where the racetrack is located (split 0.28%/0.28% between satellite and racetrack localities for satellite-facility wagering before 2026-07-01, then 0.56% to the satellite's locality after that date); 0.01% to the Problem Gambling Treatment and Support Fund; four separate 0.025% shares (0.10% total) to the Virginia Breeders Fund, the Virginia-Maryland Regional College of Veterinary Medicine's equine programs, the Virginia Horse Center Foundation, and the Virginia Horse Industry Board; and the remainder (0.63% of the pool) paid to the Commonwealth as a license tax -- none of the 1.30% is retained by the licensee as its own revenue.

Licensee may retain up to 17% of the pari-mutuel pool (takeout), subject to payment of applicable taxes and purses.

1% of the first $200,000 wagered per meeting/day tier (thoroughbred; same tiers apply to harness/quarter horse per §3769.08(C))

2% of the next $100,000 wagered

3% of the next $100,000 wagered

4% of all sums over $400,000 wagered

2% tax on pari-mutuel money handled on horse races during a race meeting; a reduced 1% rate applies to state fair associations, agricultural societies, county fair/recreation boards, and nonprofit organizations conducting race meetings.

Pari-mutuel 'takeout' deducted from the wagering pool, per Cal. Bus. & Prof. Code § 19610 (confirmed via direct fetch of the current statute, 2026-10-10): 15% on conventional (win/place/show) wagers, 16.75% on exotic wagers, except 17.75% on exotic wagers at harness-racing meetings. Takeout is further split by statute (§§ 19605.7, 19611, etc.) among state license-fee payments, purses, association/satellite commissions, and breeder/equine-health awards, varying by breed, zone, and bet type.

3/18 (16.67%) of daily takeout from live horse-race pools and simulcast pools; graduated 3/18-5/18 tiers for live greyhound racing by handle level; statutory floor/ceiling of 3%-6% of total daily wagering at a facility

Online table games and poker: 16%

Online poker is a form of Internet table game under the Lottery's platform and is taxed the same as Internet table games generally: 15.5% of net proceeds to the State under § 4815(d)(1)a, plus 4.5% to purses.

Online poker is operated as part of the licensed interactive wagering (igaming) platform, not separately licensed or taxed; it is subject to the same 15% privilege tax on adjusted gross interactive wagering receipts as igaming generally, which replaces other state/local taxes except ad valorem property tax.

Online poker revenue taxed under the same NRS 463.370 percentage fee tiers as other nonrestricted gaming.

2% of the first $6 million of Adjusted Net Win

2% of the first $6 million of Adjusted Net Win

8.75% on Adjusted Net Win above the first $6 million, for Annual Adjusted Net Win under $20 million

9.50% on Adjusted Net Win above the first $6 million, for Annual Adjusted Net Win under $20 million

10.00% of Adjusted Net Win above $80 million

10.75% of Adjusted Net Win above $80 million. "Adjusted Net Win" = combined Net Win from all Class III gaming machines, minus amounts paid under Section 4(E)(6), minus a tribal- regulatory-cost offset (starting at $416,000/year, rising 5% every five years from 2017), and adjusted for wide-area progressive machine amounts. Rate schedule and definitions taken verbatim from the Pueblo of Jemez tribal's 2015 compact (BIA-published, DOI-approved); other New Mexico tribes' 2015 compacts are understood to use the same template schedule but were not individually verified. Payments go quarterly to the State General Fund. Compact term runs through 2037-06-30; Section 11(D)(1) voids the tribe's revenue-sharing obligation if the State acts to restrict Indian gaming or expands non-tribal Class III gaming beyond the compact's enumerated carve-outs (state lottery; fraternal/veterans-club machines; licensed-racetrack pari-mutuel and machines; limited nonprofit fundraising).

10% of the monthly net win of the common pool(s)/pot(s) for non-house-banked card games; the tribe may retain an amount equal to the state payment as a cost of operating the games.

4% of the first $10,000,000 of annual adjusted gross revenue (AGR) from electronic amusement games, electronic bonanza-style bingo, and electronic instant bingo, per tribe per calendar year.

5% of the next $10,000,000 of annual AGR from the same electronic game categories.

6% of all AGR from the same electronic game categories above $20,000,000 per tribe per calendar year.

Tribe shares 10% of net slot revenue: 8% to the State of Indiana, 2% to the City of South Bend, per the Pokagon Band-Indiana Class III compact.

Tiered compact revenue-sharing contribution on Class III Net Win (gross gaming win, before operating costs), per ADG's own Tribal Contributions page: for Gila River, Salt River, Ak-Chin, Tohono O'odham, and Pascua Yaqui only -- 1% of the first $25,000,000, 3% of the next $50,000,000, 6% of the next $25,000,000, and 8% of each additional $100,000,000. All other Arizona tribes contribute a flat 0.75% of Class III Net Win.

Same 2015 Gaming Control Board 'sports pool' treatment extended to player-vs-house pick'em DFS formats; taxed under the same NRS 463.370 tiered percentage fee.

Same 5%-of-adjusted-revenues fee as traditional DFS; pick'em operators (PrizePicks, Underdog, ParlayPlay, Betr) are licensed under the same Fantasy Sports Contest Operator category and fee rule (R19-4-208), with no separate pick'em rate.

Same fee structure as traditional DFS (no revenue tax); pick'em-style contests are licensed under the same Fantasy Contests Act framework, now overseen by the Division of Gaming.

Same as traditional DFS: no DC tax, under the same § 36-601.01(c)(17) fantasy-contest exclusion from 'sports wagering.'

Same fee structure as traditional DFS: no revenue tax; pick'em-style operators are licensed under the same IC 4-33-24 paid-fantasy-sports framework ($50,000 initial/$5,000 annual renewal fee), with no separate pick'em classification.

Fantasy competitions decided by the performance of a single team, combination of teams, or a single athlete in a single event are reclassified as sports wagering (not 'fantasy competition') under Maryland law, so true pick'em-style contests fall under the sports_online tax schedule above rather than the DFS 15%/85% split, if they are offered as licensed products at all.

Same as dfs: RSA 287-H and the Lottery Commission's fantasy-sports rules (Lot 4002) impose registration requirements but no operator fee or revenue tax; the rules do not separately address pick'em/player-vs-house formats, so no distinct tax treatment exists for them.

Same treatment as dfs above: pick'em-style DFS contests have not been given a separate license category or tax by the Ohio Casino Control Commission or by statute, so no confirmed fee/tax structure specific to pick'em products exists beyond the general Chapter 3774 fantasy-contest license fee (notes: secondary source only for the pick'em-specific characterization).

Same as dfs above: no Rhode Island-specific tax or fee; pick'em-format operators (PrizePicks, Underdog) operate under the same 2016 AG opinion as classic DFS, with no RI regulator or AG statement specific to pick'em formats identified.

Same exclusion as dfs above: no separate statutory treatment for pick'em formats was found, so the same gambling-definition exclusion under §6-7-101(a)(iii)(O) is understood to apply, but this has not been independently confirmed for pick'em specifically.

Poker/card rooms are not a separate license category; they operate as part of a nonrestricted casino license under NRS 463, so card-room revenue is taxed under the same NRS 463.370 tiered percentage fee as other nonrestricted gaming revenue (top tier 6.75% above $134,000/month).

Annual state cardroom-business license fee (not a gaming tax; separate from local gambling taxes): $6,234 flat for non-operational licensees; $12,468 flat for active licensees with 3-year-average gross revenue under $1.5M; 1.33% of 3-year-average gross revenue for active licensees at or above $1.5M. Figures per 4 CCR § 12368.2 as reported in a 2022 emergency-rulemaking filing; a Dec. 2025 CGCC rulemaking (CGCC-GCA-2025-05-R) proposed updated amounts not independently confirmed as adopted.

No state tax on card club gambling activity itself. The card club operator pays a flat $10,000/year operating fee to the Racing Commission, and instead of a revenue tax, chapter 240 requires a mandatory purse set-aside from card club income (seat charges and the rake): not less than 10% of the first $6,000,000 and not less than 14% of amounts above that, deposited for Thoroughbred/greyhound purses (10% of the set-aside further goes to the Minnesota Breeders Fund).

No GGR/revenue tax on card-room (poker/panguingue) operations. Operators pay flat license/permit fees instead: an operator's license under §23-5-177, a per-table permit, and fees for the on-premises liquor license and each licensed dealer, rather than a percentage-of-revenue tax.

No flat statutory GGR tax; revenue from charitable-gaming table games is split between the charity licensee and the state by game type. Per secondary press reporting (not independently verified against current RSA 287-D text) charities receive 35% of table-game revenue and the state 10%. Separately, Lottery Commission administrative rule (N.H. Code Admin. R. Lot 7208.03) requires a payment to the state of 3% of all funds collected from players in games using valueless chips, or 10% of the rake/house winnings in games using chips with monetary value.

No tax exists because no taxable commercial card-room revenue is legally permitted. ORS 167.117(21)'s 'social game' exemption, under which card rooms/poker nights are allowed in private businesses and clubs when authorized by a city or county (ORS 167.121), strictly forbids any house bank, house odds, or house income from the games (no entry fee, table rental, rake, or other charge for the privilege of playing); any such charge would make the game an unlawful, untaxed/unlicensed gambling operation rather than a licensed card room.

Not a state tax; Washington's gambling taxes are local-option. RCW 9.46.110 caps what a city/county/town may impose: card rooms/social card games up to 20% of gross revenue; commercial (for-profit) punchboards/pull-tabs up to 5% of gross receipts, or at local option up to 10% of gross receipts minus cash/merchandise prizes. Actual local rates vary by jurisdiction and are often set below the statutory cap.

Same regime as vgt: skill-based terminals are regulated as Class B Coin Operated Amusement Machines (COAM) and remit the same 13% of COAM 'net play' to the Georgia Lottery Corporation (raised from 10% by 2024 HB 353).

No state tax; qualifying machines are exempt from the Fla. Stat. § 849.16 slot-machine tax/prohibition entirely under the narrow § 849.161 exemption (arcade/truck-stop location, sub-75-cent skill prize), so no licensing or revenue-tax regime applies to them.

No tax or licensing regime; true skill contests fall outside Idaho's gambling definition entirely under Idaho Code § 18-3801(1)'s bona fide contests-of-skill exemption, so no revenue tax or device fee applies to them. Chance-based 'grey machines' marketed as skill games are not exempted and would instead fall under the general gambling/slot-machine prohibition (§§ 18-3801, 18-3810), which imposes no tax because the activity is simply illegal.

No revenue tax; owners register skill-based amusement devices (prizes up to $40 wholesale) with the Lottery and Gaming Control Agency for free, renewed every 2 years. Unregistered machines are illegal devices, but registered ones owe no tax or per-device fee.

Biennial state license tax on coin-operated machines under §12-21-2720: $50 for music/kiddie-ride machines, $200 for amusement/video-game machines without a free-play feature, and $4,000 for nonpayout-type machines and in-line pin games; a license does not legalize an otherwise-prohibited payout machine (§12-21-2736).

Not a state tax; local-option under RCW 9.46.110(3)(b). 'Amusement games' (RCW 9.46.0201: skill-dominant, merchandise-prize-only games -- the statutory category covering licensed Class 12 skill/amusement devices) may be taxed by a city/county/town only up to the actual cost of enforcement, capped in no event above 2% of gross receipts less the amount awarded as prizes.

No tax regime exists because the exempted category carries no taxable cash revenue. Wis. Stat. § 945.01(3) excludes 'skill-based amusement devices' from the statutory 'gambling machine' definition only when payouts are non-cash merchandise capped at the lesser of 7 times the cost of play or $5; such devices are therefore unlicensed and untaxed as a matter of definition. Cash-payout 'grey machines' purporting to be skill games do not qualify for this exemption and are simply illegal unlicensed gambling machines under the general prohibition, not a taxed category.

No fixed tax rate; Illinois Lottery operates on a profit-transfer model under the private manager agreement (20 ILCS 1605/9.1) rather than a statutory tax rate.

Verbatim (230 ILCS 45/25-25, new subsection): "a transaction tax equal to the 1.75% of each exchange wager. After the first five million exchange wagers conducted by a licensee during a fiscal year, the transaction tax imposed under this subsection shall increase to 3.5% of each exchange wager." (Wager-count tier, not a USD threshold, so not expressed via tier_min/tier_max.)

Licensee pays the commission 1.25 percent of all wagers accepted from New Hampshire residents.

No ad valorem wagering tax on ADW specifically; each permit holder pays the IHRC an ADW fee equal to 60% of net source market fee received from a licensed SPMO, split 25% to fair-racing promotion / 75% to horsemen's associations, per HB 1350 (2017).

8.5% Net Receipts Tax on non-linked bingo, raffles, and paddletickets.

Combined Net Receipts Tax tier 1 (fiscal year July 1-June 30): $0-$87,500 net receipts, 8%. Applies to pull-tabs (paper & electronic), electronic linked bingo, and tipboards.

Combined Net Receipts Tax tier 2: over $87,500 to under $122,500, 17%.

Combined Net Receipts Tax tier 3: over $122,500 to under $157,500, 25%.

Combined Net Receipts Tax tier 4: $157,500 and above, 33.5%.

Separate 1% tax on total gross proceeds (not adjusted gross proceeds) from raffles, for an organization permitted to conduct raffles with adjusted gross proceeds exceeding $50,000.

Gaming tax of 1% of adjusted gross proceeds per quarter, for a licensed organization with quarterly adjusted gross proceeds not exceeding $50,000.

For quarterly adjusted gross proceeds exceeding $50,000: tax is $500 plus 12% of adjusted gross proceeds exceeding $50,000.

Not a state tax; local-option under RCW 9.46.110. Bingo and raffles capped at 5% of gross receipts minus prizes; charitable/nonprofit punchboards and pull-tabs capped at 10% of gross receipts minus cash/merchandise prizes; amusement games capped at 2% of gross receipts minus prizes (collections also capped at enforcement cost). A Whatcom County ordinance illustrates actual local rates: 5% of net receipts for commercial punchboard/pull-tab operators, 2% for bona fide charitable/nonprofit operators.