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 25
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Economic Impact $3.69 Billion
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Jobs Supported 26,720
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Tax Impact & Tribal Revenue Share $604.4 Million
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Gross Gaming Revenue $1.33 Billion (2016)
Size of circle indicates number of casinos in the area.
All location data is as of Dec. 31, 2023.
There are 11 compacted tribes in the state of Wisconsin. These tribes currently operate 25 gaming facilities throughout the state. The compacts with each tribe are substantially similar and were initially signed in 1991-1992.
Oversight of tribal gaming is divided between the tribal gaming commissions and the state-run Office of Indian Gaming and Regulatory Compliance (OIGRC).
The number of gaming devices per establishment, location and number of casinos, and other similar issues vary from compact to compact.
Under the compacts, the tribes may enter into management contracts for the operation and management of the tribal casinos.
In 2003, amendments to the compacts assigned the compacts unlimited term lengths; however, the amendments were later ruled unconstitutional by the Wisconsin Supreme Court. Following the court’s decision, the Menominee, Ho-Chunk, Potawatomi, and Lac du Flambeau tribes renegotiated 25-year extensions. The Stockbridge-Munsee, Oneida, and St. Croix tribes have 99-year terms. The remaining tribes have not renegotiated and are still under the unlimited-term provision, but their status is uncertain in light of the Wisconsin Supreme Court’s decision.
AVAILABLE GAMING LICENSES
Gaming Related Contractor Certificate
REVENUE SHARE
There are no revenue sharing provisions in the compacts. However, the tribes are required to pay certain amounts to the state as compensation for regulatory oversight.
TAX PROMOTIONAL CREDITS
No
WITHHOLDINGS ON WINNINGS
The tribe must withhold Wisconsin income tax from any payment of a prize or winnings from which it must also withhold federal taxes under the Internal Revenue Code or Regulations. In addition, 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.
TRIBAL USE OF REVENUE
Requirements as described in IGRA
STATUTORY FUNDING REQUIREMENT
None
SELF-EXCLUSION
None
COMPLIMENTARY ALCOHOLIC DRINKS
No
ADVERTISING RESTRICTIONS
None
ON-PREMISE DISPLAY REQUIREMENT
None
AGE RESTRICTIONS
18-21. The original compacts prohibited any person under the age of 18 from playing any game authorized by the compact. Subsequent amendments to the compacts have changed the minimum age to 21 for most of the tribes.
OPERATION ON HOLIDAYS
Yes
TESTING REQUIREMENTS
No electronic game of chance may be operated by the tribes unless it has been tested, approved or certified by a gaming test laboratory.
ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements under the Bank Secrecy Act.
SHIPPING REQUIREMENTS
Federal shipping requirements under the Johnson Act.
RESTRICTIONS ON POLITICAL CONTRIBUTIONS
Yes
CREDIT OFFERED TO PATRONS
No
SMOKING BANS
No
CASHLESS GAMING & ALTERNATIVE PAYMENTS
The tribal-state compacts do not address cashless gaming or alternative payment methods.
AUTHORIZED OPERATORS
Certain tribal casinos in the state are authorized to offer sports betting pursuant to the terms of their compacts with the state.
MOBILE/ONLINE
Certain compacts allow for remote wagering on land owned by the tribe or held in trust for the tribe by the federal government.
TAX RATE
N/A
INITIAL LICENSING FEE
N/A
LICENSE RENEWAL FEE
N/A
AMATEUR RESTRICTIONS
The compacts do not allow for betting on Wisconsin college sports teams nor on the outcomes of sporting events with participants aged under 19.
TAX OF PROMOTIONAL CREDITS
Yes
AGE RESTRICTIONS
18-21. The original compacts prohibited any person under the age of 18 from playing any game authorized by the compact. Subsequent amendments to the compacts have changed the minimum age to 21 for most of the tribes.