• 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 2

    • Economic Impact $1.81 Billion

    • Jobs Supported 9,533

    • Tax Impact $537.4 Million

    • Gross Gaming Revenue $707.5 Million (2023)

    Size of circle indicates number of casinos in the area.

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

    Rhode Island Lottery

    1425 Pontiac Avenue
    Cranston, RI 02920
    401-463-6500
    Website

    The state lottery division is part of the Department of Revenue and is administered by a director. The governor appoints the director with the advice and consent of the Senate.

    The director has broad authority to promulgate rules and regulations, as needed, to oversee the regulation and operations of the state lottery, VLTs, and table games.

    AVAILABLE GAMING LICENSES
    Video Lottery Retailer License
    Table Game Retailer License
    Technology Provider License

    GAMING TAX RATE
    According to the operators’ contracts and state regulation, video lottery is taxed in the following manner:

    • At Twin River, revenues taken are 71.15 percent to 74 percent, plus $767,687.
    • At Tiverton, revenues taken are 68.85 percent to 74 percent plus $384,996.
    • Table game revenue at Twin River and Tiverton is taxed at a rate of either 17 or 19 percent depending on each casino’s total net revenue in relation to the previous fiscal year. If a property’s revenue is up from the prior year it pays an additional two percent.

    TAX PROMOTIONAL CREDITS
    Ten percent of the previous year’s Net Terminal Income plus $750,000 may be used as tax free promotional play.

    WITHHOLDINGS ON WINNINGS
    If a casino must withhold for federal purposes, RI must withhold federal tax withheld multiplied by the Rhode Island personal income tax withholding rate in effect on the date of the payment.

    TAX ALLOCATION
    The state’s portion of gaming revenue is allocated to the state’s General Fund. The General Fund is appropriated annually at the direction of the legislature and is used to pay for various state services, including education, public safety programs and healthcare

    STATUTORY FUNDING REQUIREMENT
    At least $200,000 in aggregate annually

    SELF-EXCLUSION
    Yes

    COMPLIMENTARY ALCOHOLIC DRINKS
    Yes

    ADVERTISING RESTRICTIONS
    Problem gambling helpline number must be displayed on advertisements.

    ON-PREMISE DISPLAY REQUIREMENT
    Problem gambling helpline numbers must be displayed conspicuously on premises.

    AGE RESTRICTIONS
    18+ years of age to gamble

    TESTING REQUIREMENTS
    Video Lottery Terminals (VLTs) must be approved by Lottery Commission with help of independent testing laboratory.

    ANTI-MONEY LAUNDERING REQUIREMENTS
    Federal compliance requirements

    SHIPPING REQUIREMENTS
    Requires written authorization from the Director of the Lottery Commission.

     

    RESTRICTIONS ON POLITICAL CONTRIBUTIONS
    No

    CREDIT OFFERED TO PATRONS
    Yes

    SMOKING BANS
    No

    CASHLESS GAMING & ALTERNATIVE PAYMENTS
    No

    AUTHORIZED OPERATORS
    Rhode Island Lottery through commercial casinos & online

    MOBILE/ONLINE
    Allowed statewide

    TAX RATE
    51 percent

    INITIAL LICENSING FEE
    None

    LICENSE RENEWAL FEE
    None

    AMATEUR RESTRICTIONS
    In-state collegiate teams and events, unless participating in a tournament.  Prop betting on all collegiate athletes is prohibited.

    TAX ON PROMOTIONAL CREDITS
    No

    AGE RESTRICTIONS
    Must be 18 years old.