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 229
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Economic Impact $59.37 Billion
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Jobs Supported 330,074
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Tax Impact & Tribal Revenue Share $8.01 Billion
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Gross Gaming Revenue $15.52 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 225
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Economic Impact $59.17 Billion
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Jobs Supported 328,307
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Tax Impact $7.97 Billion
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Gross Gaming Revenue $15.52 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 4
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Economic Impact $202.3 Million
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Jobs Supported 1,767
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Tax Impact & Tribal Revenue Share $34.2 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.
Nevada Gaming Control Board
555 East Washington Avenue
Suite 2600
Las Vegas, NV 89101
The regulatory oversight of all gambling in the state is conducted through a two-tier system comprising the Nevada Gaming Commission and the Gaming Control Board. The commission is primarily responsible for acting on recommendations of the board for licensing matters. The commission is the final authority on
licensing matters. The board is split into multiple divisions and serves as the enforcement, operational, and investigative body for the state’s gaming industry.
AVAILABLE GAMING LICENSES
Nonrestricted Gaming License
Restricted Gaming License
Interactive Gaming License
Distributor License
Manufacturer License
Manufacturer of Interactive Gaming Systems License
For more information on available gaming licenses, see Regulatory Fact Sheet.
According to the Nevada Gaming Control Board, the state of Nevada has active tribal-state gaming compacts with four tribes:
- The Fort Mojave Indian Tribe;
- The Moapa Band of Paiute Tribe;
- The Las Vegas Paiute Tribe; and
- The Pyramid Lake Paiute Indian Tribe.
Tribes have the exclusive right to regulate Class III gaming on tribal reservations. The state of Nevada plays a major role in licensing in the state.
Some of the state’s compacts expire in yearly intervals, while others do not expire until both the tribe and state file a written agreement terminating gaming activities.
AVAILABLE GAMING LICENSES
Management Company License
Manufacturer/Distributor License
For more information on available gaming licenses, see Regulatory Fact Sheet.
| GAMING TAX RATE | |
| In Nevada, the tax on gross gaming revenues, including sports wagering, is graduated as follows: | |
| Gross Gaming Revenue | Graduated Tax Rate |
| $0 – $50,000 | 3.5% |
| $50,000 – $134,000 | 4.5% |
| Over $134,000 | 6.75% |
| Counties and municipalities may impose additional fees and levies, adding approximately 1 percent to the tax burden. | |
TAX PROMOTIONAL CREDITS
None
WITHHOLDINGS ON WINNINGS
None
TAX REVENUE ALLOCATION
The vast majority of tax revenue from gaming is directed to Nevada’s General Fund, then redistributed on a biennial basis, at the direction of the legislature, for purposes including statewide education programs, transportation services and general budgetary needs. Additional monies are funneled to local school systems and county governments.
REVENUE SHARE
The tribes do not share any proceeds from Class III gaming with the state.
TAX PROMOTIONAL CREDITS
None
WITHHOLDINGS ON WINNINGS
None
TRIBAL USE OF REVENUE
Requirements as described in IGRA.
STATUTORY FUNDING REQUIREMENT
Deposit $2 for every slot machine that is subject to a license fee
SELF-EXCLUSION
None
COMPLIMENTARY ALCOHOLIC DRINKS
Allowed
ADVERTISING RESTRICTIONS
Failure to conduct advertising and public relations in accordance with decency & dignity are grounds for disciplinary action. This includes interactive gaming advertisements.
ON-PREMISE DISPLAY REQUIREMENT
Problem gambling information must be prominently displayed near gaming areas, cage areas and ATMs
AGE RESTRICTIONS
21+ years of age to gamble
21+ years of age on floor
STATUTORY FUNDING REQUIREMENT
None
SELF-EXCLUSION
None
COMPLIMENTARY ALCOHOLIC DRINKS
Allowed in some cases
ADVERTISING RESTRICTIONS
None
ON-PREMISE DISPLAY REQUIREMENT
None
AGE RESTRICTIONS
21+ years of age to gamble
OPERATION ON HOLIDAYS
Yes
TESTING REQUIREMENTS
Nevada uses independent testing laboratories to certify gaming equipment.
ANTI-MONEY LAUNDERING REQUIREMENTS
Uses federal compliance.
SHIPPING REQUIREMENTS
Unless exempted by regulation or waived by the NGCB, NGCB must approve the transportation of gaming equipment.
RESTRICTIONS ON POLITICAL CONTRIBUTIONS
None
CREDIT OFFERED TO PATRONS
Yes
SMOKING BANS
No
CASHLESS GAMING & ALTERNATIVE PAYMENTS
Yes. However, cryptocurrencies are not currently accepted as a form of payment for gambling transactions.
TESTING REQUIREMENTS
Tribe agrees that all gaming devices exposed for play shall be approved by the State and will meet all standards established by the State for non-Tribal gaming including, but not limited to, the hold percentages on slot machines.
ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements under the Bank Secrecy Act.
SHIPPING REQUIREMENTS
Federal shipping requirements under the Johnson Act apply.
RESTRICTIONS ON POLITICAL CONTRIBUTIONS
Yes
CREDIT OFFERED TO PATRONS
None
SMOKING BANS
No
CASHLESS GAMING & ALTERNATIVE PAYMENTS
Yes. However, cryptocurrencies are not currently accepted as a form of payment for gambling transactions.
AUTHORIZED OPERATORS
Commercial and tribal casinos
MOBILE/ONLINE
Mobile allowed statewide
TAX RATE
6.75 percent
INITIAL LICENSING FEE
None
LICENSE RENEWAL FEE
None
AMATEUR RESTRICTIONS
None
TAX ON PROMOTIONAL CREDITS
No
AGE RESTRICTIONS
Must be 21 years old.