Nebraska State Racing & Gaming Commission

5903 Walker Ave.
Lincoln, NE 68507
Tel: (402) 471-4155

The Nebraska State Racing & Gaming Commission is responsible for the oversight of gaming within the state. The Commission released their final draft casino gaming regulations in November 2021, while they released their final sports wagering regulations in October 2022 as part of their efforts to regulate and enforce legalized gaming within the state.

AVAILABLE GAMING LICENSES
Authorized Gaming Operator License
Gaming Facility License

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

Tribes in Nebraska operate Class II gaming. For more information, click the Regulatory Fact Sheet button above.

TAX RATE
Initiative 431 establishes a 20 percent tax on all gross gaming revenue generated within licensed racetracks. Gross gaming revenue is defined as the amount of money players gamble minus the amount won, federal taxes, and any promotional gaming credits received from the operator and redeemed by the player.

TAX PROMOTIONAL CREDITS
In Nebraska, promotional credits may be deducted from the operator’s gross gaming revenue.

WITHHOLDINGS ON WINNINGS
Casinos winnings must be included on personal tax forms as taxable income, and withheld at a rate of 5 percent.

TAX ALLOCATION
Nebraska gaming tax revenue is distributed in the following manner:

• 70 percent to the state’s existing property tax relief fund;
• 2.5 percent to the state’s general fund;
• 2.5 percent to the state’s Compulsive Gamblers Assistance Fund; and
• 25 percent to the city or county where the racetrack is located.

Tribes in Nebraska operate Class II gaming. For more information, click the Regulatory Fact Sheet button above.

STATUTORY FUNDING REQUIREMENT
2.5 percent of total tax revenues.

SELF-EXCLUSION
Voluntary and may be added to the Self-Exclusion list for a period of (1) 1 year; (2) 18 months; (3) 5 years, or; (4) a lifetime.

COMPLIMENTARY ALCOHOLIC DRINKS
TBD. Regulations are forthcoming.

ADVERTISING RESTRICTIONS
Advertising must be approved by the Commission as part of operators’ general promotion and advertising plan.

ON-PREMISE DISPLAY REQUIREMENT
Operators are required as part of their Compulsive Gambling Assistance Plan to include printed materials to educate patrons, including signs and posters located inside licensed premises.

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

Tribes in Nebraska operate Class II gaming. For more information, click the Regulatory Fact Sheet button above.

TESTING REQUIREMENTS
Must use accredited independent testing laboratory for evaluation

ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements.

SHIPPING REQUIREMENTS
Requires 5 business-day notice to the NRGC.

RESTRICTIONS ON POLITICAL CONTRIBUTIONS
TBD. Regulations are forthcoming.

CREDIT OFFERED TO PATRONS
None

SMOKING BANS
Yes.

CASHLESS GAMING & ALTERNATIVE PAYMENTS
Yes. However, cryptocurrencies are not currently accepted as a form of payment for gambling transactions within Nebraska.

Tribes in Nebraska operate Class II gaming. For more information, click the Regulatory Fact Sheet button above.