Research

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.

  • Number of Casinos 14

  • Economic Impact $3.92 Billion

  • Jobs Supported 22,133

  • Tax Impact & Tribal Revenue Share $1.30 Billion

  • Gross Gaming Revenue $1.71 Billion (2020 commercial)

Size of circle indicates number of casinos in the area.

All location data is as of Dec. 31, 2020.

  • Number of Casinos 13

  • Economic Impact $3.92 Billion

  • Jobs Supported 22,133

  • Tax Impact $1.3 Billion

  • Gross Gaming Revenue $1.71 Billion (2020)

Size of circle indicates number of casinos in the area.

All location data is as of Dec. 31, 2020.

  • Number of Casinos 1

  • Economic Impact N/A

  • Jobs Supported N/A

  • Tax Impact & Tribal Revenue Share N/A

  • Gross Gaming Revenue N/A

Size of circle indicates number of casinos in the area.

All location data is as of Dec. 31, 2020.

Indiana Gaming Commission

East Tower, Suite 1600
101 W. Washington Street
Indianapolis, IN 46204
317-233-0046
Website

Title 4, Article 33, Chapter 3 of the Indiana Code established the Indiana Gaming Commission (IGC) to supervise the state’s riverboat casinos, land-based casino, racinos, and charitable gaming. Seven members appointed by the governor make up the IGC, with one member serving as the chair. The Indiana Administrative Code organizes regulations developed by the IGC for the implementation and administration of the gaming laws.

Specifically, the code outlines regulations for equipment licensing, minority licensing, ownership requirements and transfers, public safety rules, exclusion and eviction hearings, gaming conduct, required security and surveillance measures, disciplinary hearings and forfeiture hearings, accounting procedures, recordkeeping procedures, transport and inspection of gaming equipment, credit regulation, and dispute resolution procedures.

AVAILABLE GAMING LICENSES
Riverboat Casino License
Historical Hotel Riverboat Casino License
Racetrack Slot Machines License
Supplier License

For more information on available gaming licenses, see Regulatory Fact Sheet.

Tribes in Indiana operate Class II gaming.

RIVERBOAT CASINOS
Indiana’s riverboat casino operators pay a graduated wagering tax as outlined below.
 
Gross Gaming ReceiptsGraduated Tax Rate
$0 – $25m15%
$25m – $50m20%
$50m – $75m25%
$75m – $150m30%
$150m – $600m35%
Over $600m40%

Riverboat casinos, with one exception, also pay a 4 percent supplemental wagering tax. The tax will be capped at 3.5 percent effective July 2019.

RACETRACK CASINOS
Indiana law provides for a graduated wagering tax on adjusted gross receipts for racetrack slot machines:
 
Gross Gaming ReceiptsGraduated Tax Rate
$0 – $100m25%
$100m – $200m30%
Over $200m35%
Additionally, racetrack casino licensees must pay:
  • A $250,000 gaming integrity fee to the Indiana Horse Racing Commission for each racetrack at which the licensee offers slot machine wagering.
  • A county slot machine wagering fee of 3 percent of adjusted gross receipts, monthly; however, the licensee is not required to pay more than $8 million in county slot machine fees in a fiscal year.
  • A supplemental fee of 1 percent of adjusted gross receipts to the IGC.

TAX PROMOTIONAL CREDITS
None up to $5 Million.

WITHHOLDINGS ON WINNINGS
3.4 percent on slot machine winnings under $1,200 and keno winnings under $1,500.

TAX ALLOCATION
Gaming revenue is deposited into the State Gaming Fund. For information on how monies from the Fund are allocated, see Regulatory Fact Sheet.

Tribes in Indiana operate Class II gaming.

STATUTORY FUNDING REQUIREMENT
Riverboat casinos: 3.33% of supplemental wagering tax.
Racetrack casinos: $500,000 annually.
Sports betting: 3.33% of tax revenue.

SELF-EXCLUSION
A person may elect an exclusion period of 1 year, 5 years, or for life.

COMPLIMENTARY ALCOHOLIC DRINKS
None

ADVERTISING RESTRICTIONS
None

ON-PREMISE DISPLAY REQUIREMENT
Licensees must display a responsible gaming toll free telephone number on each admission ticket.

AGE RESTRICTIONS
21+ years of age to gamble
21+ years of age on floor

Tribes in Indiana operate Class II gaming.

TESTING REQUIREMENTS
Independent laboratory required to test slot machines.

ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements.

SHIPPING REQUIREMENTS
10-days’ notice required, must have enforcement agent present to remove commission registration tag.

RESTRICTIONS ON POLITICAL CONTRIBUTIONS
Licensees prohibited to give gifts to influence local public question for casino.

CREDIT OFFERED TO PATRONS
Yes

Tribes in Indiana operate Class II gaming.

AUTHORIZED OPERATORS
Commercial casinos, racinos, OTBs and online operators.

MOBILE/ONLINE
Allowed statewide, except at certain sporting events

TAX RATE
9.5 percent

INITIAL LICENSING FEE
$100,000

LICENSE RENEWAL FEE
$50,000, payable every year

AMATEUR RESTRICTIONS
IGC to approve professional and collegiate events for wagering

OFFICIAL DATA MANDATE
None

INTEGRITY FEE
None