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 13
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Economic Impact $7.66 Billion
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Jobs Supported 38,051
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Tax Impact & Tribal Revenue Share $1.37 Billion
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Gross Gaming Revenue $2.82 Billion (2023 Commercial)
Size of circle indicates number of casinos in the area.
All location data is as of Dec. 31, 2023.
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Number of Casinos 12
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Economic Impact $7.26 Billion
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Jobs Supported 35,089
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Tax Impact $1.34 Billion
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Gross Gaming Revenue $2.82 Billion (2023)
Size of circle indicates number of casinos in the area.
All location data is as of Dec. 31, 2023.
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Number of Casinos 1
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Economic Impact $402.7 Million
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Jobs Supported 2,962
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Tax Impact & Tribal Revenue Share $37.3 Million
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Gross Gaming Revenue N/A
Size of circle indicates number of casinos in the area.
All location data is as of Dec. 31, 2023.
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.
All tribes in Indiana may operate Class II gaming. In addition, the Pokagon Band of Potawatomi Indians may offer Class III gaming in the state pursuant to their gaming compact entered into in July 2021.
RIVERBOAT CASINOS | |
Indiana’s riverboat casino operators pay a graduated wagering tax as outlined below. | |
Gross Gaming Receipts | Graduated Tax Rate |
$0 – $25m | 15% |
$25m – $50m | 20% |
$50m – $75m | 25% |
$75m – $150m | 30% |
$150m – $600m | 35% |
Over $600m | 40% |
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 Receipts | Graduated Tax Rate |
$0 – $100m | 25% |
$100m – $200m | 30% |
Over $200m | 35% |
Additionally, racetrack casino licensees must pay: |
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TAX PROMOTIONAL CREDITS
None up to $9 Million.
WITHHOLDINGS ON WINNINGS
3.23 percent on slot machine winnings greater than $1,200 and on keno prizes greater than $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.
EXCLUSIVITY FEE
The Pokagon Band of Potawatomi Indians is authorized to conduct Class III gaming pursuant to their July 2021 compact.
The Band is required to participate in revenue sharing with the state in exchange for exclusivity in certain counties surrounding their South Bend gaming property. They are required to make annual payments to the state of 8 percent of the net win at their South Bend Class III gaming property.
Further, the tribe must also make semi-annual reimbursement payments of $50,000 or .05 percent of the semi-annual net win, whichever is greater, to the Indiana Gaming Commission for their operational costs in carrying out functions related to Class III gaming authorized by the compact.
TAX PROMOTIONAL CREDITS
None.
WITHHOLDINGS ON WINNINGS
None.
STATE USE OF REVENUE
Funds received by the state must be used for the following purposes: education, economic and workforce development, tourism promotion, and public health.
TRIBAL USE OF REVENUE
Requirements as described in IGRA.
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
A supplier may not commit an unfair, abusive, or deceptive act, omission, or practice in connection with a consumer transaction.
In addition, additional restrictions for sports betting advertisements apply. For more information on advertising restrictions, see Regulatory Fact Sheet.
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
STATUTORY FUNDING REQUIREMENT
None
SELF-EXCLUSION
A person may elect an exclusion period of 1 year, 5 years, or for life.
COMPLIMENTARY ALCOHOLIC DRINKS
Yes
ADVERTISING RESTRICTIONS
No
ON-PREMISE DISPLAY REQUIREMENT
No
AGE RESTRICTIONS
No person under the age of 21 may participate in any Class III game.
OPERATION ON HOLIDAYS
Yes
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
SMOKING BANS
No
CASHLESS GAMING & ALTERNATIVE PAYMENTS
Cashless wagering is permitted. However, cryptocurrency is not currently accepted as a form of payment for gambling transactions.
TESTING REQUIREMENTS
Independent laboratory required to test gaming machines and must be approved and licensed by the Pokagon Band Gaming Commission.
ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance regulations.
SHIPPING REQUIREMENTS
Must be formally approved by state, and requires state employee to be present for delivery.
RESTRICTIONS ON POLITICAL CONTRIBUTIONS
Any Band elected official, entity controlled by the Band operating a Gaming Facility, or any officer of such entity may not make a contribution to a candidate or committee while the Compact is active and three years following expiration or termination of the Compact.
CREDIT OFFERED TO PATRONS
Yes
SMOKING BANS
No
CASHLESS GAMING & ALTERNATIVE PAYMENTS
Cashless wagering is permitted. However, cryptocurrency is not currently accepted as a form of payment for gambling transactions.
AUTHORIZED OPERATORS
Commercial casinos, racinos, OTBs, online operators, and the Pokagon band of Potawatomi Indians.
MOBILE/ONLINE
Allowed statewide, except at certain sporting events. In addition, for sports wagering authorized under the gaming compact, internet and mobile wagers must be initiated by players physically present on the South Bend casino site.
TAX RATE
9.5 percent for commercial operators.
The Pokagon Band of Potawatomi Indians are required to make annual payments to the state of 8 percent of the net win at their South Bend Class III gaming property.
Further, the tribe must also make semi-annual reimbursement payments of $50,000 or .05 percent of the semi-annual net win, whichever is greater, to the Indiana Gaming Commission for their operational costs in carrying out functions related to Class III gaming authorized by the compact.
INITIAL LICENSING FEE
$100,000
LICENSE RENEWAL FEE
$50,000, payable every year
AMATEUR RESTRICTIONS
IGC to approve professional and collegiate events for wagering
TAX ON PROMOTIONAL CREDITS
Operators may deduct up to $9 million in qualified wagering, including electronic credits, from the adjusted gross receipts in a state fiscal year.
AGE RESTRICTIONS
Must be 21 years old.