• Research

    State of Play 2023

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

    • Economic Impact N/A

    • Jobs Supported N/A

    • Tax Impact N/A

    • Gross Gaming Revenue N/A

    AUTHORIZED OPERATORS
    Racetracks, OTBs and online operators that have an agreement with a racetrack.

    MOBILE/ONLINE
    Allowed state-wide starting 9/28/2023.

    TAX RATE
    9.75% on retail sports betting revenue
    14.25% on online/mobile sports betting revenue

    INITIAL LICENSING FEE
    Racetrack: $500,000
    Online: $50,000

    LICENSE RENEWAL FEE
    Racetrack: $50,000
    Online: $10,000

    AMATEUR RESTRICTIONS
    None

    OFFICIAL DATA MANDATE
    None

    INTEGRITY FEE
    None