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    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 26

    • Economic Impact $2.47 Billion

    • Jobs Supported 22,268

    • Tax Impact & Tribal Revenue Share $241.4 Million

    • Gross Gaming Revenue $1.12 Billion

    Size of circle indicates number of casinos in the area.

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

    • Number of Casinos 5

    • Economic Impact $810.5 Million

    • Jobs Supported 4,438

    • Tax Impact $195.1 Million

    • Gross Gaming Revenue $262.0 Million (2022)

    Size of circle indicates number of casinos in the area.

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

    • Number of Casinos 21

    • Economic Impact $1.66 Billion

    • Jobs Supported 17,830

    • Tax Impact & Tribal Revenue Share $46.4 Million

    • Gross Gaming Revenue $861.6 Million (2016)

    Size of circle indicates number of casinos in the area.

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

    New Mexico Gaming Control Board

    4900 Alameda Blvd., NE
    Albuquerque, NM 87113
    505-841-9700
    Website

    The New Mexico Gaming Control Board (NMGCB) is in charge of regulating slot machine play throughout the state. The powers and duties of the board are codified in Section 60-2E-7 of the New Mexico Statutes.

    AVAILABLE GAMING LICENSES
    Gaming Operator License
    Gaming Operator for Nonprofit Organization License
    Gaming Manufacturer License
    Gaming Distributor License

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

    New Mexico adopted a standard gaming compact in 2001 that was signed by all the state’s gaming tribes. In 2015, a new compact was negotiated. In total, there are 17 tribes – of which 14 offer Class III gaming – under the 2015 compact, which is set to expire in 2037.

    Under the 2015 compact, tribes may operate up to four gaming facilities each.

    Jicarilla Apache Nation, Mescalero Apache Tribe,Navajo Nation, Acoma Pueblo, Jemez Pueblo*, Isleta Pueblo, Taos Pueblo, Ohkay Owingeh, Laguna Pueblo, Santa Clara Pueblo, Tesque Pueblo, Nambe Pueblo*, Pueblo of Zuni*, San Felipe Pueblo, Sandia Pueblo, Pueblo of Santa Ana, and Pojoaque Pueblo.

    *indicates non-gaming tribe
    At the tribal level, each tribe regulates its own Class III gaming through a tribal gaming agency (TGA).

    The TGA is responsible for licensing of employees and adopting rules and regulations related to the operation of gaming facilities and operations.

    A Tribe may enter into a management contract for operation of its facility, as outlined in 25 U.S.C. , Section 2710(d)(9) and 2711.
    Additionally, the TGA must annually submit a compliance report to the state. Further, the state has the right to inspect and verify, and obtain copies, upon request, of any and all documents related to any item in the compliance report.

    AVAILABLE GAMING LICENSES
    Casino Operator License

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

    TAX RATE
    Casinos are taxed at an effective rate of 46.25 percent of net take. This tax rate is composed of a 26 percent gaming tax, a 20 percent tax for racing purses and a 0.25 percent tax for problem gambling.

    TAX PROMOTIONAL CREDITS
    Varies; see regulatory fact sheet

    WITHHOLDINGS ON WINNINGS
    6% when federal withholding laws are triggered (generally winnings over $1,200)

    TAX ALLOCATION
    State general fund

    REVENUE SHARE

    Tribes pay the state of New Mexico a certain percentage of adjusted net revenue for the right to operate Class III gaming devices.

    Under the 2015 Compact, tribes pay the state.

    GGR 2015 – 2018 2018 – 2030 2030-2037
    Under $20m 2% of the first $6m, 8.5% on rest 2% of the first $6m, 8.75% on rest 2% of the first $6m, 9.5% on rest
    $20m – $40m 8.5% 8.75% 9.5%
    $40m – $80m 8.5% 8.75% 9.5%
    Over $80m 9% 9.5% 10.25%

    TAX PROMOTIONAL CREDITS
    Yes

    WITHHOLDINGS ON WINNINGS
    6% must be withheld, but Indian nations are not required to deduct or withhold taxes from gambling winnings made to members or spouses of members of that indian nation, tribe or pueblo.

    STATE USE OF REVENUE
    New Mexico deposits revenue received from tribal gaming into the state’s general fund.

    TRIBAL USE OF REVENUE
    Requirements as described in IGRA.

    STATUTORY FUNDING REQUIREMENT
    0.25% of total revenues from all electronic gaming machines go toward compulsive gambling treatment.

    SELF-EXCLUSION
    Yes

    COMPLIMENTARY ALCOHOLIC DRINKS
    No

    ADVERTISING RESTRICTIONS
    Applicants for a gaming operator license must submit an advertising and marketing plan to be approved by the NMGCB.

    ON-PREMISE DISPLAY REQUIREMENT
    Gaming operator licensees must alert players of local and statewide resources available.

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

    STATUTORY FUNDING REQUIREMENT
    0.25% of Adjusted Net Win to support programs for treatment and assistance of compulsive gambling

    SELF-EXCLUSION
    Yes

    COMPLIMENTARY ALCOHOLIC DRINKS
    No

    ADVERTISING RESTRICTIONS
    The tribe shall prohibit any and all forms of advertising targeting self-excluded persons

    ON-PREMISE DISPLAY REQUIREMENT
    Under the 2015 Compact, must post at all public entrance and exits of gaming facility (in English and Spanish) that help is available, a toll-free crisis hotline phone number and information on the statewide self-exclusion program.

    AGE RESTRICTIONS
    21+ years of age to gamble

    OPERATION ON HOLIDAYS
    Yes

    TESTING REQUIREMENTS
    Approved by NMGCB with help of an independent testing laboratory.

    ANTI-MONEY LAUNDERING REQUIREMENTS
    Federal compliance requirements.

    SHIPPING REQUIREMENTS
    Notification is required to NMGCB before delivery.

    RESTRICTIONS ON POLITICAL CONTRIBUTIONS
    None

     

    CREDIT OFFERED TO PATRONS
    None

    SMOKING BANS
    No.

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

    TESTING REQUIREMENTS
    None

    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
    Tribes and Tribal Gaming entities must report all political contributions of “money derived from revenue from the Gaming Enterprise.”

     

    CREDIT OFFERED TO PATRONS
    Credit may be offered if it meets certain requirements laid out in the appendix to the compact.

    SMOKING BANS
    No.

    CASHLESS GAMING & ALTERNATIVE PAYMENTS

    Yes. However, cryptocurrencies are not currently permitted as a form of payment for gambling transactions.

    AUTHORIZED OPERATORS
    Tribal casinos

    MOBILE/ONLINE
    No

    TAX RATE
    N/A

    INITIAL LICENSING FEE
    N/A

    LICENSE RENEWAL FEE
    N/A

    AMATEUR RESTRICTIONS
    None

    TAX ON PROMOTIONAL CREDITS
    Yes

    AGE RESTRICTIONS
    Must be 21 years old.