• 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 9

    • Economic Impact $11.88 Billion

    • Jobs Supported 51,834

    • Tax Impact $1.88 Billion

    • Gross Gaming Revenue $5.78 Billion (2023)

    Size of circle indicates number of casinos in the area.

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

    New Jersey Casino Control Commission

    Arcade Building
    Tennessee Avenue and Boardwalk
    Atlantic City, New Jersey 08401
    609-441-3422
    Website

    The regulatory oversight of casino gambling and sports betting in the state is conducted through a two-tier system comprising the New Jersey Casino Control Commission and the Division of Gaming Enforcement. The commission is primarily responsible for acting on recommendations of the division for licensing matters.

    The commission is the final authority on licensing matters. The division serves as the enforcement, operational, and investigative body for the state’s gaming industry.

     AVAILABLE GAMING LICENSES
    Casino License
    Slot Machine License
    Interactive Gaming License
    Casino Service Industry Enterprise License
    Ancillary Casino Services Industry Enterprise

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

    GAMING TAX RATE
    9.25 percent effective rate on casino gross gaming revenue.
    17.5 percent effective rate on internet gaming revenue.

    TAX PROMOTIONAL CREDITS
    First $90 million taxed as revenue

    WITHHOLDINGS ON WINNINGS
    Yes at a rate of 3 percent of payout.

    TAX ALLOCATION
    Atlantic City development and seniors’ programs.

    STATUTORY FUNDING REQUIREMENT
    $600,000 annually and $250,000 per internet gaming licensee

    SELF-EXCLUSION
    Minimum self-exclusion periods are one year or five years.

    COMPLIMENTARY ALCOHOLIC DRINKS
    Yes

    ADVERTISING RESTRICTIONS
    All print billboard or sign-based advertising must contain the phrase “If you or someone you know has a gambling problem and wants help call 1-800-GAMBLER,” and it must appear legible. Advertising must be based on fact and should not be false, deceptive, or misleading. The regulations stipulate that no advertising should use any type size, color, or location to obscure any material fact.

    ON-PREMISE DISPLAY REQUIREMENT
    Any on-site advertising of casinos must contain the phrase “Bet with your head – not over it.”

    AGE RESTRICTIONS
    21+ years of age on floor.

    TESTING REQUIREMENTS
    New Jersey has its own Testing Services Bureau to handle testing of gaming equipment.

    ANTI-MONEY LAUNDERING REQUIREMENTS
    Requires casinos to file reports on suspicious activities and Federal compliance requirements

    SHIPPING REQUIREMENTS
    NJ Division of Gaming Enforcement requires notification.

     

    RESTRICTIONS ON POLITICAL CONTRIBUTIONS
    Generally, licensees are prohibited from making political contributions.

    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.

    AUTHORIZED OPERATORS
    Commercial casinos, racetracks & online operators

    MOBILE/ONLINE
    Allowed statewide

    TAX RATE
    Land-based: 9.75 percent effective rate
    Online: 14.25 percent effective rate

    INITIAL LICENSING FEE
    $100,000

    LICENSE RENEWAL FEE
    Minimum $100,000 annually

    AMATEUR RESTRICTIONS
    In-state collegiate teams and events

    TAX ON PROMOTIONAL CREDITS
    No

    AGE RESTRICTIONS
    Must be 21 years old.