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 34
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Economic Impact $16.26 Billion
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Jobs Supported 69,743
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Tax Impact & Tribal Revenue Share $4.19 Billion
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Gross Gaming Revenue $4.72 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 13
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Economic Impact $13.86 Billion
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Jobs Supported 51,470
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Tax Impact $3.44 Billion
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Gross Gaming Revenue $4.72 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 21
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Economic Impact $2.40 Billion
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Jobs Supported 18,273
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Tax Impact & Tribal Revenue Share $757.7 Million
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Gross Gaming Revenue $925.8 Million (2016)
Size of circle indicates number of casinos in the area.
All location data is as of Dec. 31, 2023.
New York Gaming Commission
One Broadway Center
Schenectady, NY 12305
518-388-3370
Website
The New York State Gaming Commission regulates all aspects of gaming and gambling activity in the state. The New York State Gaming Commission was formally created through Chapter 60 of the Laws of 2012 as part of the 2012/2013 Enacted State Budget.
AVAILABLE GAMING LICENSES
Casino Gaming Facility License
VLY Gaming Vendor License
Casino Vendor License
For more information on available gaming licenses, see Regulatory Fact Sheet.
New York currently has three compacted tribes: the Seneca Nation of Indians, the Oneida Indian Nation of New York and the St. Regis Mohawk Tribe.
The tribal gaming commissions have the primary responsibility for the on-site regulation, control and security of the gaming operation.
The New York Gaming Enforcement Division has the limited authority to monitor and inspect the gaming operations to ensure that the gaming operation is conducted in compliance with the compact and applicable regulations.
The Oneida Nation and the St. Regis Mohawk Tribe compacts contain no limit on gaming venues and allow the tribes to operate an unlimited number of gaming machines. The Seneca Nation compact allows for up to three gaming venues and an unlimited number of gaming machines.
The Seneca compact creates a geographic area of gaming exclusivity for the tribe, in which no other entity may conduct gaming. However, the compact states that in the event the Tuscarora Indian Nation of the Tonawanda Band of Seneca Indians and the state negotiate a Class III gaming compact, the state may permit those facilities within the geographic exclusivity area, provided that the compact does not establish a Class III gaming facility within the 25-mile radius of any of the Seneca’s gaming facilities located in Salamanca, Buffalo and Niagara Falls.
AVAILABLE GAMING LICENSES
Gaming Service Enterprise License
For more information on available gaming licenses, see Regulatory Fact Sheet.
TAX RATE
Land-Based: 30-45% on electronic gaming device revenue; 10% table game revenue.
Racinos: Average effective rate of 55% on electronic gaming device revenue.
Details in Regulatory Factsheet
TAX PROMOTIONAL CREDITS
Promotional credits up to a maximum of 15% of a facility’s net win are excluded from revenue calculations.
WITHHOLDINGS ON WINNINGS
Yes
TAX ALLOCATION
Racinos: Tax revenue is divided between state education funds, agent commissions, gaming administration, and marketing allowances.
Casinos: All taxes and fees are deposited in the Commercial Gaming Revenue Fund.
REVENUE SHARE
Tribes in New York have agreed to pay 25 percent of any net win with respect to gaming devices operated by the tribe in exchange for exclusivity in a specific geographic area.
WITHHOLDINGS ON WINNINGS
New York does not withhold a percentage of gambling winnings from gambling winnings. However, federal law may require tribal casinos to issue a W-2G form to persons and may withhold winnings if certain conditions are met. For more information click here.
STATE USE OF REVENUE
Not publicly available
TRIBAL USE OF REVENUE
Requirements as described in IGRA.
STATUTORY FUNDING REQUIREMENT
Responsible gambling programs must be paid for by appropriations from the state.
SELF-EXCLUSION
Yes
COMPLIMENTARY ALCOHOLIC DRINKS
Yes
ADVERTISING RESTRICTIONS
Responsible gaming information shall be prominently displayed by the video lottery gaming agent at the video lottery gaming facility. Each advertisement on behalf of a gaming facility licensee must clearly and conspicuously state a problem gambling hotline number.
In addition, in October 2023, the New State Gaming Commission approved comprehensive advertising restrictions for sports wagering.
For more information on sports wagering advertising restrictions, see Regulatory Fact Sheet.
ON-PREMISE DISPLAY REQUIREMENT
Responsible gaming information shall be prominently displayed by the video lottery gaming agent at the video lottery gaming facility. A gaming facility licensee must post signs that include a statement that is similar to the following “It is unlawful for any individual under 21 years of age to enter or remain in any area where gaming is conducted.” Such signs must be posted prominently at each entrance and exit on the gaming floor.
AGE RESTRICTIONS
Individuals must be at least 18 years of age to participate in video lottery gaming. A casino gaming facility may not allow any person who is under the age of 21 to make any wager of be present on the casino gaming floor.
STATUTORY FUNDING REQUIREMENT
None
SELF-EXCLUSION
While not mentioned in the compacts, voluntary self-exclusion is available at Seneca casinos and at the Turning Stone Resort and Casino (an Oneida Nation Casino).
COMPLIMENTARY ALCOHOLIC DRINKS
Yes
ADVERTISING RESTRICTIONS
No
ON-PREMISE DISPLAY REQUIREMENT
None
AGE RESTRICTIONS
No person under the age of 18 may be admitted into any Class III gaming facility, nor be permitted to place any wager.
OPERATION ON HOLIDAYS
Yes
TESTING REQUIREMENTS
Testing of the central system, Video Lottery Terminals (VLTs) and associated equipment shall be tested and approved at the commission’s discretion. The New York State Gaming Commission must utilize the services of an independent test laboratory that has been qualified and approved by the commission to perform the testing or slot machines and other gaming equipment.
ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements.
SHIPPING REQUIREMENTS
Prior to the transport or movement of any VLT, must notify the gaming commission.
RESTRICTIONS ON POLITICAL CONTRIBUTIONS
None
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.
TESTING REQUIREMENTS
VLT facilities may provide cash to a player in exchange for a valid charge against a recognized credit card account.
ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements.
SHIPPING REQUIREMENTS
Federal shipping requirements under the Johnson Act.
RESTRICTIONS ON POLITICAL CONTRIBUTIONS
Yes
CREDIT OFFERED TO PATRONS
Yes
SMOKING BANS
Yes.
CASHLESS GAMING & ALTERNATIVE PAYMENTS
Yes. However, cryptocurrencies are not currently accepted as a form of payment for gambling transactions.
AUTHORIZED OPERATORS
Upstate commercial casinos and tribal casinos are authorized to operate land-based sports wagering.
In addition, nine operators, whose servers and mobile sports wagering equipment are hosted by one of the state’s upstate commercial casinos, are currently authorized to operate mobile sports betting in the state.
MOBILE/ONLINE
Allowed state-wide.
TAX RATE
Land-based: 10 percent
Online: 51 percent
INITIAL LICENSING FEE
Land-Based: none
Online: $25 million
LICENSE RENEWAL FEE
Land-Based: none
Online: Providers are required to make annual payments of $5 million to a licensed land-based commercial casino to house servers and other required online sports wagering equipment.
AMATEUR RESTRICTIONS
In-state collegiate teams and events
TAX ON PROMOTIONAL CREDITS
No
AGE RESTRICTIONS
Must be 21 years old.