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 2
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Economic Impact $1.81 Billion
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Jobs Supported 9,533
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Tax Impact $537.4 Million
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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.