• 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 2

    • Economic Impact $582.4 Million

    • Jobs Supported 3,232

    • Tax Impact $86.6 Million

    • Gross Gaming Revenue $175.1 Million (2023)

    Size of circle indicates number of casinos in the area.

    All location data is as of Dec. 31, 2023.

    Maine Gambling Control Board

    45 Commerce Drive
    Suite 3
    Augusta, Maine 04333-0087
    207-626-3900
    Website

    The Maine Gambling Control Board was established in 2004, following the approval of slot machine gambling by Maine voters. There are five members of the Gambling Control Board, all appointed by the governor to serve three-year terms.

    Title 8 Chapter 31 of the Maine Revised Statutes contains the laws which regulate the operation and licensing of casino-style gambling in the state.

    AVAILABLE GAMING LICENSES
    Slot Machine Operator License
    Casino Operator License
    Slot Machine Distributor License
    Table Game Distributor License
    Gambling Services Vendor License

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

     

    GAMING TAX RATE
    • Net table game income is taxed at a rate of 16 percent.
    • A casino that also has a racetrack is taxed at a rate of 39 percent of net slot income.
    • A casino that does not have a racetrack is taxed at a rate of 46 percent of net slot income.
    •  An additional 1% of gross slot machine income is deposited into the General Fund for the administrative expenses of the board. Me. Rev. Stat. tit. 8 1036.

    TAX PROMOTIONAL CREDITS
    Cash prizes, winnings or credits from promotional credits are considered gross slot machine income

     

     

    WITHHOLDINGS ON WINNINGS
    5 percent on gambling winnings in excess of $5,000.

    TAX ALLOCATION
    The biggest recipient of gaming tax dollars in Maine is higher education through the funding of scholarships to state and community colleges. Gaming tax revenue is also used to support health care, agriculture, the state’s horse racing industry and the local governments that host commercial casinos. An additional beneficiary is a state fund established in 2000 to provide prevention-related services and other healthcare programs for Maine families.

    STATUTORY FUNDING REQUIREMENT
    Gaming operators are required to transfer $100,000 to the Gambling Addiction and Prevention and Treatment Fund. Casinos are also required to distribute 3% net slot machine income and 9% net table game income for gambling addiction services.

    SELF-EXCLUSION
    The period of self-exclusion shall be either 1 year, 3 years, 5 years, or a lifetime.

    COMPLIMENTARY ALCOHOLIC DRINKS
    None

    ADVERTISING RESTRICTIONS
    All advertising, marketing & promotional materials must be submitted 30 days prior to use. The state prohibits false, misleading & deceptive advertising.

    ON-PREMISE DISPLAY REQUIREMENT
    Slot machine operators must post notices carrying a gambling addiction warning, as well as information about hotlines and addiction counseling services.

    AGE RESTRICTIONS
    21+ years to gamble
    A person 18 to 20 years of age may be present if that person is a licensed employee.

    TESTING REQUIREMENTS
    Gaming Control Board must approve all slot machines distributed in the state.

    ANTI-MONEY LAUNDERING REQUIREMENTS
    Federal compliance requirements.

    SHIPPING REQUIREMENTS
    Must obtain written authorization from the executive director of the MGCB.

    RESTRICTIONS ON POLITICAL CONTRIBUTIONS
    None

     

     

    CREDIT OFFERED TO PATRONS
    None

    SMOKING BANS
    No.

    CASHLESS GAMING & ALTERNATIVE PAYMENTS
    No. Additionally, cryptocurrency is not currently permitted as a form of payment for gambling transactions.

    AUTHORIZED OPERATORS
    The legislation authorizes four federally recognized tribes in Maine (the Aroostook Band of Micmacs, Houlton Band of Maliseet Indians, Passamaquoddy Tribe of Indian Township and the Penobscot Nation) the exclusive right to apply for mobile sports wagering licenses.

    Casinos, racetracks and off-track betting sites are permitted to operate land-based sportsbooks

    MOBILE/ONLINE
    Allowed statewide

    TAX RATE
    10 percent

    INITIAL LICENSING FEE
    Operators: $4,000
    Mobile operators: $200,000

    LICENSE RENEWAL FEE
    Operators: $4,000, payable every four years
    Mobile operators: $200,000, payable every four years

    AMATEUR RESTRICTIONS
    Operators may allow wagering on any professional sports or athletic event, collegiate sports or athletic event or amateur sports or athletic event.

    TAX ON PROMOTIONAL CREDITS
    No

    AGE RESTRICTIONS
    Must be 21 years old.