State of Play
Explore the national and state-by-state impact of the casino gaming industry, as well as key regulatory and statutory requirements in each state.

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Number of Casinos 3
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Economic Impact $1.62 Billion
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Jobs Supported 9,044
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Tax Impact $233.9 Million
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Gross Gaming Revenue $686.6 Million (2023)
Size of circle indicates number of casinos in the area.
All location data is as of Dec. 31, 2023.
Arkansas Racing Commission
1515 W 7th St, Ste 505
Little Rock, AR 72201
(501) 682 1467
Website
The Arkansas Racing Commission is responsible for all licensing, adjudication of fines, certification of casino games, appeals/rulings and approval of all casino gaming plans.
Following the approval of a ballot referendum in November 2018, casinos in Arkansas are authorized to offer all casino games, including sports betting. The constitutional amendment authorizes four casino licenses to be issued in the state: one each in Pope and Jefferson counties and one at each existing racetrack.
AVAILABLE GAMING LICENSES
Casino Operator License
Casino Supplier License
For more information on available gaming licenses, see Regulatory Fact Sheet.
GAMING TAX RATE
The first $150 million of net casino gaming receipts is taxed at 13 percent and net casino gaming receipts exceeding $150 million is taxed at 20 percent.
TAX PROMOTIONAL CREDITS
No
WITHHOLDINGS ON WINNINGS
Winnings are treated as taxable income in Arkansas.
TAX ALLOCATION | |
Tax revenue from Arkansas casinos is distributed as follows: | |
AR General Revenue Fund | 55% |
Casino Host City | 19.5% |
AR Racing Commission Purse and Awards Fund | 17.5% |
Casino Host County | 8% |
STATUTORY FUNDING REQUIREMENT
None
SELF-EXCLUSION
There are no statutorily mandated self-exclusion programs in Arkansas.
COMPLIMENTARY ALCOHOLIC DRINKS
Casinos in Arkansas may serve complimentary alcoholic drinks, however, not all casinos do.
ADVERTISING RESTRICTIONS
Advertisements shall be based on fact and shall not be false, deceptive or misleading.
ON-PREMISE DISPLAY REQUIREMENT
Licensees must conspicuously display a responsible gambling message, which includes a helpline and/or website that can provide problem gambling information and assistance, to patrons upon accessing their wagering account.
AGE RESTRICTIONS
21+ years old to gamble
TESTING REQUIREMENTS
Each machine must be tested and approved by an ARC-licensed laboratory.
ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance regulations.
SHIPPING REQUIREMENTS
Category I manufacturers and distributors may not distribute gaming devices out of the state of Arkansas without applying for and receiving the prior written approval of the Commission.
RESTRICTIONS ON POLITICAL CONTRIBUTIONS
None.
CREDIT OFFERED TO PATRONS
Player credit may be offered at the casinos in Arkansas.
SMOKING BANS
No. Casino owners can expressly exempt designated smoking areas on the casino floor from the Arkansas Indoor Clean Air Act.
CASHLESS GAMING & ALTERNATIVE PAYMENTS
Cashless wagering is explicitly authorized, however, cryptocurrency may not be used for gambling transactions.
AUTHORIZED OPERATORS
Two racinos and one casino resort can operate retail and mobile sports betting.
MOBILE/ONLINE
Statewide
TAX RATE
Arkansas uses a graduated tax rate for casino gaming, including sports betting, of 13 percent for the first $150 million in gaming revenue and 20 percent on gaming revenue above $150 million.
INITIAL LICENSING FEE
The Southland and Oakland gaming facilities are not required to pay any additional licensing fees to offer sports betting.
Applicants for the additional two casino licenses must pay an application fee of up to $250,000 for the right to operate casinos, including sportsbook operations.
LICENSE RENEWAL FEE
None
AMATEUR RESTRICTIONS
In-state collegiate teams and events if a league requests it and the regulator approves.
TAX ON PROMOTIONAL CREDITS
No
AGE RESTRICTIONS
Must be 21 years old.