• 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 25

    • Economic Impact $3.69 Billion

    • Jobs Supported 26,720

    • Tax Impact & Tribal Revenue Share $604.4 Million

    • 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.