1575 McKee Road, Suite 102
Dover, DE 19904
The Delaware State Constitution Art. II §17 generally prohibits gambling but allows for lotteries “under state control for the purpose of raising funds.” The term “lottery” is not defined in the constitution but has been interpreted by state statute to include VLTs, Internet gaming, table games and sports betting.
Consequently, the operation of VLTs, Internet gaming, table games and sports betting in Delaware is supervised by the lottery, a division of the Department of Finance, and governed by the Video Lottery Regulation and Title 29 of the Delaware Code, Chapter 48.
AVAILABLE GAMING LICENSES
Gaming Vendor License
Non-gaming Vendor Application
For more information on available gaming licenses, see Regulatory Fact Sheet.
|GAMING TAX RATE
|57-58 percent effective rate on gaming machine revenue|
|20 percent effective rate on table game revenue (Including Internet Table Games)|
TAX PROMOTIONAL CREDITS
Permitted to issue 20 percent of prior year’s net terminal income tax free
WITHHOLDINGS ON WINNINGS
Revenue from video lottery games is distributed as follows:
• 39 percent to the State General Fund;
• 43 percent to the racetracks as commission;
• 10 percent for horse racing purses; and
• 8 percent in vendor fees.
For table games, 15.5 percent goes to the State General Fund and 4.5 percent goes to horse racing purses.
For the state’s Internet lottery, the operation and administration of Internet gaming is taken off the top. Then, the next $3.75 million goes to the State Lottery Fund. Finally, the revenue distribution is the same for the land-based version of video lottery and table games.
STATUTORY FUNDING REQUIREMENT
$1 million or 1 percent of electronic gaming machine proceeds, whichever is greater. Additionally, $250,000 or 1 percent of table game revenue, whichever is greater.
One year; however, a person may also request a 5-year ban or a lifetime ban.
COMPLIMENTARY ALCOHOLIC DRINKS
All advertising must be approved by the Delaware State Lottery.
ON-PREMISE DISPLAY REQUIREMENT
Each slot machine gaming licensee must establish a responsible gaming advertising program
21+ years of age to gamble
21+ years of age on floor
Lottery must contract with independent testing laboratory to test all gaming equipment.
ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements.
Must obtain written authorization from Director of Delaware State Lottery Office.
RESTRICTIONS ON POLITICAL CONTRIBUTIONS
CREDIT OFFERED TO PATRONS
May extend credit in a commercially reasonable manner.
The Delaware Lottery is charged with regulation and oversight of sports betting, which is limited to the state’s three casinos.
According to lottery officials, mobile sports betting is legal as Delaware allows online gambling, such as poker, but it is not currently offered.
INITIAL LICENSING FEE
LICENSE RENEWAL FEE
Ban on betting involving in-state college teams but wagering on college games generally is allowed.
OFFICIAL DATA MANDATE
Related Research Reports
Responsible Gaming Regulations and Statutes Guide
A comprehensive state-by-state collection of the statutes and regulations around responsible gaming
State of the States 2022
The definitive study of the U.S. commercial gaming industry in 2021, providing key financial performance data and other metrics for the 33 states and D.C. with commercial gaming operations.