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 32

  • Economic Impact $2.2 Billion

  • Jobs Supported 17,393

  • Tax Impact & Tribal Revenue Share $380.5 Million

  • Gross Gaming Revenue $913.4 Million

Size of circle indicates number of casinos in the area.

All location data is as of Dec. 31, 2020.

  • Number of Casinos 5

  • Economic Impact $357.7 Million

  • Jobs Supported 2,299

  • Tax Impact $106.1 Million

  • Gross Gaming Revenue $51.8 Million (2020)

Size of circle indicates number of casinos in the area.

All location data is as of Dec. 31, 2020.

  • Number of Casinos 27

  • Economic Impact $1.84 Billion

  • Jobs Supported 15,094

  • Tax Impact & Tribal Revenue Share $274.4 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, 2020.

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.

GGR2015 – 20182018 – 20302030-2037
Under $20m2% of the first $6m, 8.5% on rest2% of the first $6m, 8.75% on rest2% of the first $6m, 9.5% on rest
$20m – $40m8.5%8.75%9.5%
$40m – $80m8.5%8.75%9.5%
Over $80m9%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 independent testing laboratory.

ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements.

SHIPPING REQUIREMENTS
Notification required to NMGCB before delivery.

RESTRICTIONS ON POLITICAL CONTRIBUTIONS
None

CREDIT OFFERED TO PATRONS
None

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.

AUTHORIZED OPERATORS
Tribal casinos

MOBILE/ONLINE
No

TAX RATE
N/A

INITIAL LICENSING FEE
N/A

LICENSE RENEWAL FEE
N/A

AMATEUR RESTRICTIONS
None

OFFICIAL DATA MANDATE
None

INTEGRITY FEE
None