Verticals / Sports (retail)
Sports (retail)
In-person sports betting is legal and live in 32 states and DC, as of Oct 11, 2026. 4 states allow it in a limited form.
In-person sports wagering (casino sportsbooks, retail kiosks). Both together: states with legal sports betting.
LiveLegal, not launchedLimitedContestedProhibitedNot authorizedRepealedNA
By state
| State | Status | Launched | Model | Current tax | Details |
|---|---|---|---|---|---|
| Arizona | Live | Sep 9, 2021 | Hybrid | 8% AGR (retail) | Retail event wagering operates at tribal casinos (under amended compacts) and at pro sports venues/racetracks/OTBs under "limited" licenses; up to 10 tribal + 10 non-tribal "full" licenses plus a separate pool of limited (retail-only) licenses for racetracks/OTBs. |
| Arkansas | Live | 2019 | Competitive | 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). NET_REVENUE (retail) | Amendment 100 authorizes casino licensees to accept wagers on sporting events to the extent not prohibited by federal law; retail sportsbooks opened at Oaklawn Racing Casino Resort first, followed by Southland Casino and (later) Saracen Casino Resort in Pine Bluff. |
| Colorado | Live | May 1, 2020 | Competitive | 10% NET_REVENUE (retail) | Retail sportsbooks limited to licensed limited-gaming casinos in Black Hawk, Central City, and Cripple Creek. |
| Connecticut | Live | Oct 25, 2021 | Hybrid | 13.75% GGR (retail) | Retail sports wagering offered at Foxwoods and Mohegan Sun casinos and at Connecticut Lottery-operated sportsbook windows within Sportech-run OTB venues; Lottery retail wagering launched Oct. 25, 2021, after the Oct. 12 online soft launch. |
| Delaware | Live | Jun 5, 2018 | Monopoly State | 50% OTHER (retail) | Operated by the Lottery at the state's 3 racino casinos and licensed retail "Sports Pick" locations; single-game wagering began June 5, 2018, three weeks after Murphy v. NCAA struck down PASPA. No wagering on Delaware-based teams. |
| District of Columbia | Live | 2020 | Hybrid | 20% GGR (total) | Class A licenses (Capital One Arena, Audi Field, Nationals Park, St. Elizabeths East Entertainment and Sports Arena) permit on-site retail wagering plus a 2-block exclusionary zone; Class B covers other private retail venues with no exclusionary zone. Retail kiosks formerly run under GambetDC were taken over by Caesars in 2024 after GambetDC's shutdown. Wagering is barred on federal property within DC where federal law conflicts with it. |
| Florida | Live | Dec 7, 2023 | Monopoly Tribal | 13.75% GGR (total) 10% GGR (total) | In-person sports wagering (plus craps and roulette) began Dec. 7, 2023 at the Tribe's three South Florida casinos (Seminole Hard Rock Hotel & Casino Hollywood, Seminole Classic Casino, Seminole Casino Coconut Creek), exclusively by and through the Tribe; no other retail sportsbooks are authorized. |
| Illinois | Live | Mar 9, 2020 | Competitive | 20% AGR (retail) $0–$30.0M 25% AGR (retail) $30.0M–$50.0M 30% AGR (retail) $50.0M–$100M 35% AGR (retail) $100M–$200M 40% AGR (retail) $200M–∞ | Authorized as part of the 2019 gaming expansion (PA 101-31); retail sportsbooks opened at casinos, racetracks, and later at sports venues (e.g. Wrigley Field, United Center, Guaranteed Rate Field) under "master sports wagering licensee" and venue licenses. |
| Indiana | Live | Sep 1, 2019 | Competitive | 9.5% AGR (retail) | Retail sportsbooks at licensed riverboat/land casinos, racinos, and OTBs under HEA 1015 (2019). Pokagon Band's Four Winds South Bend also offers retail-only sports wagering under its tribal-state compact. |
| Iowa | Live | Aug 15, 2019 | Competitive | 6.75% NET_REVENUE (retail) | Retail sportsbooks operate at licensed casino/racetrack facilities statewide. |
| Kansas | Live | Sep 1, 2022 | Monopoly State | 10% GGR (retail) | Retail sportsbooks operate only at the four KELA lottery gaming facilities, run by their contracted managers. |
| Kentucky | Live | Sep 7, 2023 | Hybrid | 9.75% AGR (retail) | Retail sports wagering offered at licensed tracks/facilities for sports wagering under KHRC jurisdiction. |
| Louisiana | Live | Oct 25, 2021 | Competitive | 10% NET_REVENUE (retail) | Authorized by a November 3, 2020 statewide ballot measure requiring parish-by-parish approval; voters approved sports wagering in 55 of the state's 64 parishes. The Legislature then enacted the regulatory framework (SB 247) and revenue-distribution bill (SB 142), both signed by Gov. John Bel Edwards and effective July 1, 2021; retail wagering is available at the state's 15+ licensed casinos/racetrack-affiliated venues in approving parishes. The nine parishes that rejected the 2020 measure remain barred from hosting any sports wagering; a bill to let them revote (H.B. 72) was introduced but its passage was not confirmed in this research. |
| Maine | Live | Competitive | 10% AGR (retail) | Up to 10 facility sports wagering licenses (§1206) available to commercial tracks (outside Bangor), licensed casinos, and off-track betting facilities; $4,000 fee pre-9/1/2024, $1,000 after; 4-year terms pre-9/1/2024, 1-year after. | |
| Maryland | Live | Dec 9, 2021 | Competitive | 15% OTHER (retail) | Existing commercial casinos automatically eligible for in-person sportsbook licenses; the first retail sportsbook opened December 9, 2021 at MGM National Harbor (BetMGM-branded), one of 5 initial retail sportsbooks to launch; Maryland was reported as the 11th state to launch legal sports betting that year. |
| Massachusetts | Live | Jan 31, 2023 | Competitive | 15% AGR (retail) | Retail sportsbooks launched at Encore Boston Harbor, MGM Springfield and Plainridge Park Casino on Jan 31, 2023. Raynham Park's separate Category 2 retail sports-wagering license application (as a licensed racing/simulcast facility, not a slots license) remains pending: the MGC paused it in 2023 pending a sportsbook-operator partner after Caesars withdrew, and the commission's financial-suitability review was still underway as of a Feb. 2025 meeting (minutes dated 2.24.25); no later MGC action or final suitability decision was identified in this research pass, so Raynham's application status should be treated as unresolved/pending rather than approved or denied. |
| Michigan | Live | Mar 11, 2020 | Competitive | 8.4% AGR (retail) | Retail sportsbooks authorized at the 3 Detroit commercial casinos and tribal casinos. Detroit casinos pay 8.4% tax on adjusted gross sports betting receipts, split 3.78 points to the state and 4.62 points to the City of Detroit. |
| Mississippi | Live | Jul 21, 2018 | Hybrid | 8% GGR (retail) | Mississippi did not pass new sports-betting legislation after Murphy v. NCAA; it instead relied on a 2017 amendment (H.B. 967) that broadened the Gaming Control Act's "sports pool" definition to include wagers on collegiate and professional sporting/athletic events, then had the MGC adopt sports-wagering regulations under its existing rulemaking authority (approved for comment May 17, 2018; effective ~30 days after final adoption). Legal wagering at MGC-licensed casinos began July 21, 2018. The Mississippi Band of Choctaw Indians separately authorized sports betting at Pearl River Resort and Bok Homa Casino in 2018 under its own gaming-commission regulations and Class III compact. |
| Missouri | Live | Dec 1, 2025 | Competitive | 10% AGR (retail) | Up to 19 retail licenses tied to the 13 casinos plus professional sports venues; retail license fee $250,000, confirmed on audit (2026-10-10) against the enacted ballot-measure text of Amendment 2 (Mo. Const. art. III, § 39(f)) -- "a license fee prescribed by the Commission, not to exceed $250,000." |
| Montana | Live | May 2020 | Monopoly State | 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. OTHER (retail) | Montana Lottery is the sole sports-wagering operator; bets are placed in person or via app at ~2,000 licensed taverns/casinos, using Intralot as technology provider. |
| Nebraska | Live | Competitive | 20% GGR (retail) | In-person wagering only, at a designated sports-wagering area/kiosk inside a licensed racetrack enclosure casino; by 2025, sports wagering was active at all 5 licensed casino properties via 3 sportsbook platform providers (Kambi at WarHorse Lincoln/Omaha; Caesars Sportsbook at Harrah's Columbus; IGT at Grand Island Casino Resort and Lake Mac Casino Resort). | |
| Nevada | Live | 1975 | Competitive | 6.75% GGR (retail) | Legal at Turf Clubs from 1949; expanded into retail casino sportsbooks starting 1975 (Union Plaza). Grandfathered under PASPA (1992) as the only state with full single-game betting. |
| New Hampshire | Live | Dec 30, 2019 | Monopoly State | 50% GGR (retail) | Up to 10 retail sportsbook locations authorized (RSA 287-I:5); DraftKings is the Lottery Commission's exclusive agent statewide; locations require local-option approval by municipal vote (287-I:6). |
| New Jersey | Live | Jun 14, 2018 | Competitive | 8.5% GGR (retail) | First legal wager placed by Gov. Murphy at Monmouth Park days after enactment, following Murphy v. NCAA striking down PASPA. |
| New York | Live | 2019 | Competitive | 10% GGR (retail) | Authorized at licensed commercial casino gaming facilities (and, per industry reporting, at tribal casinos under compact amendments) following the 2013 Upstate NY Gaming Economic Development Act's contingent sports-wagering provision and the 2018 Murphy v. NCAA ruling. Legalized/launched years are per general industry history and not independently confirmed against Commission historical records in this research pass. |
| North Carolina | Live | Mar 2021 | Hybrid | 18% GGR (retail) | A 2019 law let tribal gaming compacts be amended to add retail sportsbooks; Eastern Band of Cherokee Indians opened the first retail sportsbook in 2021, Catawba Nation followed in 2022. The 2023 law (effective Jan. 2024) additionally authorizes retail wagering at 8 designated professional sports venues. |
| Ohio | Live | Jan 1, 2023 | Competitive | 20% GGR (retail) | Type B (facility) and Type C (terminal, e.g. bars/restaurants via lottery-affiliated hosts) retail licenses; up to 40 retail locations contemplated at launch (casinos, pro sports venues, and Type C host sites). |
| Oregon | Live | Aug 2019 | Hybrid | 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). OTHER (retail) | Chinook Winds Casino Resort (Confederated Tribes of Siletz Indians) opened Oregon's first retail sportsbook in Sept. 2019. Tribal casinos run their own retail sportsbooks (e.g., a BetMGM/Roar Digital book at Spirit Mountain Casino under a 2020 deal) separately from the Lottery, which does not regulate tribal land. |
| Pennsylvania | Live | Nov 17, 2018 | Competitive | 36% AGR (retail) | First retail sportsbook opened at Hollywood Casino (Penn National) Nov. 2018 following Murphy v. NCAA. |
| Rhode Island | Live | Nov 2018 | Monopoly State | 51% GGR (retail) | Rhode Island's first sportsbook opened at Twin River (Lincoln) in November 2018, shortly after the legislature authorized sports wagering following Murphy v. NCAA; Gov. Gina Raimondo signed the enabling legislation in June 2018. Operated via the state's sports-wagering vendor (William Hill, later Bally Bet). |
| South Dakota | Live | Monopoly State | 9% AGR (retail) | Exact launch date not independently confirmed from a primary source this session. Sports wagering authorized only at licensed Deadwood gaming establishments (and via licensed Sports Wagering Services Providers) subject to an approved sporting-events/ wager-type catalog (last updated March 19, 2024 per the Commission's licensing page); $1,000 maximum bet; minimum age 21. | |
| West Virginia | Live | Aug 30, 2018 | Competitive | 10% AGR (retail) | Signed into law pending the Murphy v. NCAA decision; the Act authorized licensing of the 5 existing racetrack/resort casinos as sportsbook operators. The first legal wager in West Virginia was accepted August 30, 2018 at Hollywood Casino at Charles Town Races (sportsbook operated by William Hill US), a soft opening a few days ahead of the originally planned Sept. 1 start. |
| Wisconsin | Live | Nov 1, 2021 | Monopoly Tribal | 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. OTHER (retail) | Retail sportsbooks at tribal casino properties under individual compact amendments; Oneida Nation was the first to launch (Nov. 2021). |
| New Mexico | Limited | Oct 16, 2018 | Monopoly Tribal | 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. OTHER (retail) | No New Mexico statute specifically authorizes sports wagering. Beginning with Santa Ana Star Casino & Hotel (Pueblo of Santa Ana/Tamaya Nation) in October 2018, tribal casinos began offering retail sportsbooks on the legal theory that sports wagering is a "Class III" gaming activity already covered by their existing tribal-state compacts; operator USBookmaking managed the first book. Multiple other tribal casinos (e.g., Inn of the Mountain Gods) later added sportsbooks. Retail/tribal-premises only; no mobile or online component and no non-tribal commercial sportsbooks. Wagers on New Mexico and New Mexico State University teams were excluded at the first sportsbook. |
| North Dakota | Limited | Dec 1, 2021 | Monopoly Tribal | 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. OTHER (retail) | No state statute authorizes sports wagering, and "gambling" under N.D.C.C. § 12.1-28-01 expressly includes risking value on "the happening or outcome of an event, including an election or sporting event." However, North Dakota's five tribal casinos offer retail sports wagering under their existing Class III gaming compacts (interpreted by the tribes as already covering sports wagering, not via new state legislation): the Sisseton-Wahpeton Oyate's Dakota Magic Casino & Hotel (Hankinson) took the state's first legal sports bet in December 2021 under its "Dakota Nation Sportsbook" brand; Spirit Lake Casino (St. Michael), Sky Dancer Casino & Resort (Belcourt, using IGT PlaySports), and 4 Bears Casino & Lodge (New Town) also offer tribal retail sportsbooks. In October 2022 the five tribes asked Gov. Doug Burgum for exclusive statewide sports-betting rights; he declined but agreed to lower the tribal casino minimum gambling age from 21 to 19. A statewide/legislative route (HCR 3002) failed in the ND House on a 70-24 vote amid Judiciary Committee problem-gambling concerns, leaving tribal compact-based retail wagering as the only legal channel. |
| Virginia | Limited | Jan 27, 2021 | Hybrid | 15% AGR (retail) | No freestanding retail sportsbooks; retail wagering is permitted only inside the licensed commercial casinos (e.g., Rivers Casino Portsmouth). |
| Washington | Limited | Dec 9, 2021 | Monopoly Tribal | 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. OTHER (retail) | Retail sportsbooks limited to tribal casinos under compact amendments; Snoqualmie Casino (Snoqualmie Tribe) was first to launch, Dec. 2021. |
| Hawaii | Prohibited | No enabling legislation exists; repeated legalization bills (HB 1308 in 2025, HB 2570/SB 3303 in 2026) have not passed. | |||
| Idaho | Prohibited | No enabling legislation exists for sports wagering; it is "gambling" under §18-3801 and bookmaking/pool selling is separately criminalized under §18-3809. Constitutional amendment would be required. | |||
| Utah | Prohibited | No carve-out exists for in-person sports wagering; any sports bet is "gambling" under §76-9-1401(8). | |||
| Alabama | Not authorized | No statute authorizes any form of sports wagering. Comprehensive packages (incl. HB 151/HB 152, 2024) would have authorized retail sportsbooks at up to 7 casinos but died in the Senate; no bill filed for 2026. | |||
| Alaska | Not authorized | No enabling legislation for retail sports wagering; falls under the general gambling offense with no carve-out. | |||
| California | Not authorized | Proposition 26 (tribal/racetrack retail sports betting) failed at the Nov. 2022 general election, roughly 70% no. California's general anti-bookmaking statute (Penal Code 337a) otherwise prohibits sports wagering. | |||
| Georgia | Not authorized | No statute authorizes retail sports wagering; general gambling prohibition applies. Legalization requires a constitutional amendment (two-thirds vote), which has failed every session since 2018. | |||
| Minnesota | Not authorized | 6% HANDLE (total) | No statute authorizes licensed sports wagering. "Sports bookmaking" (accepting more than five sports bets totaling over $2,500 in 30 days) is a defined, prohibited activity under Minn. Stat. § 609.75; the Department of Revenue nonetheless imposes a 6% tax on the value of such (illegal) bets under § 297E.03. Sports-betting legalization bills have failed repeatedly: in 2022 the House favored a tribal-exclusive model while the Senate added racetracks, and the chambers could not reconcile; a 2023 bill (HF 2000) failed; in 2024 a horse-track revenue-sharing dispute led Gov. Walz to condition his signature on tribal support (a separate bill banning historical horse racing did pass that year); in 2025 a bill by Sen. Matt Klein failed 6-6 in a Senate committee vote in February while a competing bill from Sen. John Marty was laid over; a bipartisan Senate bill introduced in March 2026 again failed to advance, and the 2026 regular session adjourned May 18, 2026 without a sports-betting law, leaving the chief obstacles (tribal exclusivity vs. card-club/racetrack inclusion, and charitable-gaming concerns) unresolved. | ||
| Oklahoma | Not authorized | No statute authorizes retail sports wagering. The Model Tribal Gaming Compact's "covered games" list (Title 3A § 281, Part 3) does not include sports wagering, and multiple bills to add it (HB 1027 in 2023, SB 1434 in 2024, HB 1047/HB 1101/SB 585 in 2025) did not clear the Legislature. | |||
| South Carolina | Not authorized | No statute authorizes retail sports wagering; general prohibitions on betting/bookmaking (§16-19-130) and gaming (§16-19-40) apply. H.3625/S.444 (2025-2026) would legalize but have not passed. | |||
| Tennessee | Not authorized | Tennessee is the only major sports-wagering state with an online-only market; no statute authorizes retail/in-person sportsbooks. | |||
| Texas | Not authorized | No statute authorizes any form of sports wagering, retail or online, outside tribal Class II/III facilities. Penal Code Ch. 47 prohibits betting on the result of a game or contest absent an exception. | |||
| Vermont | Not authorized | Act 63 (2023) authorizes only online/mobile sports wagering; no retail sportsbook licensing category exists. | |||
| Wyoming | Not authorized | HB 133 authorized online/mobile sports wagering only; it created no retail sportsbook/kiosk category. |