Online Gambling Net Flows

Estimated Online Gambling Flows — State Summary

This project roughly estimates net flows out of states with legal online gambling. Complete data is not available and we are using estimates and scenarios for these calculations. More details on process and approach are below.

Generated 2026-01-23T19:39:28Z Boundary A Negative GGR kept: True

Mid scenario summary (legal online gambling states, latest complete year)

State Year Net Outflow from State GGR Public Take (Taxes) Retained Total Share Retained
AR — Arkansas2024$-26,208,298$40,971,468$6,027,071$14,763,17036.0%
AZ — Arizona2024$-245,797,114$364,045,167$36,315,682$118,248,05332.5%
CO — Colorado2024$-186,832,431$276,253,899$27,143,991$89,421,46832.4%
CT — Connecticut2025$-533,078,971$815,598,830$137,707,630$282,519,85934.6%
DC — District of Columbia2024$-23,853,127$45,675,743$13,871,573$21,822,61647.8%
DE — Delaware2024$-4,346,496$13,916,554$8,121,226$9,570,05868.8%
FL — Florida2025—————
IA — Iowa2024$-129,859,685$185,710,364$12,564,117$55,850,67930.1%
IL — Illinois2024$-590,727,966$1,022,660,220$235,022,931$431,932,25342.2%
IN — Indiana2024$-259,360,461$413,772,229$67,958,281$154,411,76837.3%
KS — Kansas2024$-73,123,362$108,331,382$10,833,566$35,208,02032.5%
KY — Kentucky2024$-151,519,214$235,438,460$33,412,841$83,919,24635.6%
LA — Louisiana2024$-234,092,890$364,853,698$52,729,845$130,760,80835.8%
MA — Massachusetts2024$-331,896,543$553,195,585$110,666,860$221,299,04140.0%
MD — Maryland2024$-297,287,267$466,332,966$69,949,943$169,045,69936.2%
ME — Maine2024$-31,778,852$47,079,781$4,707,978$15,300,92932.5%
MI — Michigan2024$-1,597,044,326$2,598,056,919$577,570,484$1,001,012,59338.5%
NC — North Carolina2025*$-325,585,649$529,407,558$95,293,360$203,821,90938.5%
NH — New Hampshire2024$-28,185,627$67,208,077$29,627,241$39,022,45058.1%
NJ — New Jersey2025$-2,179,911,218$3,383,509,896$640,436,931$1,203,598,67835.6%
NV — Nevada2024$-285,598,927$409,802,850$29,004,281$124,203,92330.3%
NY — New York2025$-919,279,292$2,548,318,181$1,322,612,458$1,629,038,88963.9%
OH — Ohio2024$-460,952,735$768,417,376$153,813,729$307,464,64140.0%
OR — Oregon2024$-29,649,027$80,271,102$40,739,066$50,622,07563.1%
PA — Pennsylvania2025*$-1,510,912,899$3,247,112,568$1,337,168,163$1,736,199,66953.5%
RI — Rhode Island2024$-11,886,460$32,344,110$16,495,496$20,457,65063.3%
TN — Tennessee2024$-273,927,905$447,823,686$82,586,479$173,895,78038.8%
VA — Virginia2024$-662,159,808$961,297,863$78,418,118$299,138,05531.1%
VT — Vermont2024$-8,611,689$16,873,942$5,391,689$8,262,25249.0%
WV — West Virginia2024$-32,128,652$47,598,002$4,759,799$15,469,35032.5%
WY — Wyoming2024$-13,645,550$19,389,054$1,194,987$5,743,50429.6%

* Extrapolated to full year from partial data: NC (2025, 8 months); PA (2025, 11 months).

Promo credits: Reported for NJ. Standardized GGR (reported + promo credits) is optional; current mode: reported (see assumptions.yaml).

Source freshness (by state/product)

State Product Last Report Month Last Retrieved Source IDs
AR — Arkansassportsbook2025-082026-01-19sbr_us_betting_revenue_tracker
AZ — Arizonasportsbook2025-092026-01-19sbr_us_betting_revenue_tracker, sportshandle_sports_betting_revenue
CO — Coloradosportsbook2025-092026-01-19sbr_us_betting_revenue_tracker, sportshandle_sports_betting_revenue
CT — ConnecticutiGaming2025-122026-01-19ct_dcp_selected_online_casino_gaming_data
CT — Connecticutsportsbook2025-122026-01-19ct_dcp_selected_online_sports_wagering_data
DC — District of Columbiasportsbook2025-092026-01-19sbr_us_betting_revenue_tracker
DE — Delawaresportsbook2025-102026-01-19sbr_us_betting_revenue_tracker
IA — Iowasportsbook2025-102026-01-19sbr_us_betting_revenue_tracker, sportshandle_sports_betting_revenue
IL — Illinoissportsbook2025-092026-01-19sbr_us_betting_revenue_tracker
IN — Indianasportsbook2025-102026-01-19sbr_us_betting_revenue_tracker, sportshandle_sports_betting_revenue
KS — Kansassportsbook2025-102026-01-19sbr_us_betting_revenue_tracker, sportshandle_sports_betting_revenue
KY — Kentuckysportsbook2025-092026-01-19sbr_us_betting_revenue_tracker, sportshandle_sports_betting_revenue
LA — Louisianasportsbook2025-102026-01-19sbr_us_betting_revenue_tracker, sportshandle_sports_betting_revenue
MA — Massachusettssportsbook2025-092026-01-19sbr_us_betting_revenue_tracker, sportshandle_sports_betting_revenue
MD — Marylandsportsbook2025-102026-01-19sbr_us_betting_revenue_tracker, sportshandle_sports_betting_revenue
ME — Mainesportsbook2025-102026-01-19sbr_us_betting_revenue_tracker, sportshandle_sports_betting_revenue
MI — MichiganiGaming2025-112026-01-19mi_mgcb_igaming_press_releases
MI — Michigansportsbook2025-082026-01-19sbr_us_betting_revenue_tracker, sportshandle_sports_betting_revenue
NC — North Carolinasportsbook2025-082026-01-19sportshandle_sports_betting_revenue
NH — New Hampshiresportsbook2025-082026-01-19sportshandle_sports_betting_revenue
NJ — New JerseyiGaming2025-122026-01-21nj_dge_monthly_internet_gross_revenue_reports_pdf
NJ — New Jerseysportsbook2025-122026-01-21nj_dge_monthly_sports_wagering_revenue_reports_pdf
NV — Nevadasportsbook2025-072026-01-19sportshandle_sports_betting_revenue
NY — New Yorksportsbook2025-122026-01-19ny_sgc_statewide_sports_wagering_monthly_xlsx
OH — Ohiosportsbook2025-072026-01-19sportshandle_sports_betting_revenue
OR — Oregonsportsbook2025-082026-01-19sportshandle_sports_betting_revenue
PA — PennsylvaniaiGaming2025-122026-01-19pa_pgcb_interactive_gaming_fy2425_xlsx, pa_pgcb_interactive_gaming_fy2526_xlsx
PA — Pennsylvaniasportsbook2025-122026-01-19pa_pgcb_sports_wagering_fy2425_xlsx, pa_pgcb_sports_wagering_fy2526_xlsx, sportshandle_sports_betting_revenue
RI — Rhode Islandsportsbook2025-072026-01-19sportshandle_sports_betting_revenue
TN — Tennesseesportsbook2025-082026-01-19sbr_us_betting_revenue_tracker, sportshandle_sports_betting_revenue
VA — Virginiasportsbook2025-072026-01-19sbr_us_betting_revenue_tracker
VT — Vermontsportsbook2025-082026-01-19sportshandle_sports_betting_revenue
WV — West Virginiasportsbook2025-072026-01-19sbr_us_betting_revenue_tracker
WY — Wyomingsportsbook2025-082026-01-19sbr_us_betting_revenue_tracker, sportshandle_sports_betting_revenue

What goes into each state

  • Inputs: regulator-reported online GGR (player net losses) by month and product; taxes/fees where reported.
  • Online-only adjustment: combined retail+online sources are scaled by assumed online share; see outputs/online_share_adjustments.csv.
  • GGR basis mode: reported (reported vs standardized).
  • Verification: where possible, GGR and tax columns are cross-checked against regulator files; see outputs/source_verification.csv.
  • Public take: state_tax_paid + local_tax_paid + earmarked_contributions + allocated_license_fees.
  • Operator net after public: operator_net_after_public = ggr - public_take.
  • In-state ops (scenario): in_state_ops = operator_net_after_public * retention_rate_product.
  • Out-of-state leakage: out_of_state_leakage = operator_net_after_public - in_state_ops.
  • Retained total: retained_total = public_take + in_state_ops.
  • Net outflow total: cross_border_flow = -out_of_state_leakage (inflow assumed 0; negative = net leakage).
  • Totals: outflow_total = out_of_state_leakage; share_retained = retained_total / ggr.

Retention scenarios

Scenarioigamingpokersportsbook
high0.30.30.35
low0.10.10.15
mid0.20.20.25

Rates apply to operator_net_after_public (not to GGR directly).

States

Has data

No data — legal online gambling (missing sources)

No data — online gambling not legal

Legality split is best-effort (statewide online sportsbook and/or online casino) and may be outdated; update assumptions.yaml online_legal_states if needed.

Raw + derived data: outputs/flows_by_state_year.csv, outputs/flows_by_state_month.csv, outputs/online_share_adjustments.csv, outputs/source_verification.csv, outputs/sources_log.csv, outputs/assumptions.csv.

AK — Alaska

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

AL — Alabama

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

AR — Arkansas

Coverage: 2024-01-01 to 2025-08-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-08
  • Last complete year: 2024
  • Missing products: None

Tax rate: 20% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$29,621,973$4,825,963$13,504,56645.6%$-16,117,407
low$29,621,973$4,825,963$8,545,36428.8%$-21,076,609
mid$29,621,973$4,825,963$11,024,96537.2%$-18,597,008

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$40,971,468$6,027,071$14,763,17036.0%$-26,208,298
2025 (partial)$29,621,973$4,825,963$11,024,96537.2%$-18,597,008
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

AZ — Arizona

Coverage: 2024-01-01 to 2025-09-30 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-09
  • Last complete year: 2024
  • Missing products: None

Tax rate: 10%; retail 8% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$379,143,040$31,004,973$152,853,29640.3%$-226,289,743
low$379,143,040$31,004,973$83,225,68322.0%$-295,917,357
mid$379,143,040$31,004,973$118,039,49031.1%$-261,103,550

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$364,045,167$36,315,682$118,248,05332.5%$-245,797,114
2025 (partial)$379,143,040$31,004,973$118,039,49031.1%$-261,103,550
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

CA — California

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

CO — Colorado

Coverage: 2024-01-01 to 2025-09-30 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-09
  • Last complete year: 2024
  • Missing products: None

Tax rate: 10% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$278,342,388$26,102,522$114,386,47541.1%$-163,955,913
low$278,342,388$26,102,522$63,938,50223.0%$-214,403,886
mid$278,342,388$26,102,522$89,162,48832.0%$-189,179,900

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$276,253,899$27,143,991$89,421,46832.4%$-186,832,431
2025 (partial)$278,342,388$26,102,522$89,162,48832.0%$-189,179,900
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

CT — Connecticut

Coverage: 2024-01-01 to 2025-12-31 · Products (data): iGaming, sportsbook · Legal products: iGaming, sportsbook

Coverage & freshness

  • Last report month: 2025-12
  • Last complete year: 2025
  • Missing products: None

Tax rate: 13.75% (sportsbook); 18% (first 5 years); 20% after (iCasino)

Comparability: Medium (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$815,598,830$137,707,630$350,308,97943.0%$-465,289,851
low$815,598,830$137,707,630$214,730,73926.3%$-600,868,091
mid$815,598,830$137,707,630$282,519,85934.6%$-533,078,971

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$634,335,890$106,651,557$219,845,03634.7%$-414,490,854
2025$815,598,830$137,707,630$282,519,85934.6%$-533,078,971
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
ct_dcp_selected_online_casino_gaming_dataiGamingNet of promosYes—Reported GGRCT DCP total_gross_gaming is post promo deductions (per dataset).Medium
ct_dcp_selected_online_sports_wagering_datasportsbookNet of promosYes—Reported GGRCT DCP total_gross_gaming is post promo deductions (per dataset).Medium
Sources

DC — District of Columbia

Coverage: 2024-01-01 to 2025-09-30 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-09
  • Last complete year: 2024
  • Missing products: None

Tax rate: —

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

State-run revenue share: sportsbook; reported taxes represent the state share; no extra retention multiplier applied. GambetDC is operated by the DC Office of Lottery and Gaming. Revenue share model; reported taxes represent state share.

State-run sources: DC Lottery newsroom: GambetDC operated by DC Office of Lottery and Gaming

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$54,966,272$12,723,577$27,508,52050.0%$-27,457,752
low$54,966,272$12,723,577$19,059,98134.7%$-35,906,291
mid$54,966,272$12,723,577$23,284,25142.4%$-31,682,021

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$45,675,743$13,871,573$21,822,61647.8%$-23,853,127
2025 (partial)$54,966,272$12,723,577$23,284,25142.4%$-31,682,021
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

DE — Delaware

Coverage: 2024-01-01 to 2025-10-31 · Products (data): iGaming, sportsbook · Legal products: iGaming, sportsbook

Coverage & freshness

  • Last report month: 2025-10
  • Last complete year: 2024
  • Missing products: iGaming

Tax rate: 50% (sportsbook); State-run lottery model (no single %) (iCasino)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

State-run revenue share: iGaming, sportsbook; reported taxes represent the state share; no extra retention multiplier applied. Delaware Lottery sports lottery and internet games are conducted under Lottery Office authority; online sports and casino offered through Delaware casinos. Revenue share model; reported taxes represent state share.

State-run sources: Delaware Lottery Sportsbook Wagering Rules (Delaware Sports Lottery sponsored solely by Delaware State Lottery); Delaware Lottery iGaming page (internet lottery operations regulated by Delaware State Lottery Office)

Status: Partial coverage; missing product data for iGaming.

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$12,900,294$7,602,274$9,456,58173.3%$-3,443,713
low$12,900,294$7,602,274$8,396,97765.1%$-4,503,316
mid$12,900,294$7,602,274$8,926,77969.2%$-3,973,515

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$13,916,554$8,121,226$9,570,05868.8%$-4,346,496
2025 (partial)$12,900,294$7,602,274$8,926,77969.2%$-3,973,515
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

FL — Florida

Coverage: — to — · Products (data): — · Legal products: sportsbook

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: sportsbook

Tax rate: 13.75% (revenue share; can increase to 15.75%) (sportsbook)

Comparability: —

Status: No data ingested yet (online gambling legal; sources/parsers not configured).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

GA — Georgia

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

HI — Hawaii

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

IA — Iowa

Coverage: 2024-01-01 to 2025-10-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-10
  • Last complete year: 2024
  • Missing products: None

Tax rate: 6.75% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$180,959,749$12,192,447$71,261,00239.4%$-109,698,746
low$180,959,749$12,192,447$37,507,54220.7%$-143,452,207
mid$180,959,749$12,192,447$54,384,27230.1%$-126,575,476

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$185,710,364$12,564,117$55,850,67930.1%$-129,859,685
2025 (partial)$180,959,749$12,192,447$54,384,27230.1%$-126,575,476
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

ID — Idaho

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

IL — Illinois

Coverage: 2024-01-01 to 2025-09-30 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-09
  • Last complete year: 2024
  • Missing products: None

Tax rate: Up to 40% (progressive) (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$863,908,499$288,500,412$489,893,24356.7%$-374,015,256
low$863,908,499$288,500,412$374,811,62543.4%$-489,096,874
mid$863,908,499$288,500,412$432,352,43450.0%$-431,556,065

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$1,022,660,220$235,022,931$431,932,25342.2%$-590,727,966
2025 (partial)$863,908,499$288,500,412$432,352,43450.0%$-431,556,065
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

IN — Indiana

Coverage: 2024-01-01 to 2025-10-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-10
  • Last complete year: 2024
  • Missing products: None

Tax rate: 9.5% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$369,273,397$36,368,556$152,885,25141.4%$-216,388,147
low$369,273,397$36,368,556$86,304,28323.4%$-282,969,115
mid$369,273,397$36,368,556$119,594,76732.4%$-249,678,631

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$413,772,229$67,958,281$154,411,76837.3%$-259,360,461
2025 (partial)$369,273,397$36,368,556$119,594,76732.4%$-249,678,631
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

KS — Kansas

Coverage: 2024-01-01 to 2025-10-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-10
  • Last complete year: 2024
  • Missing products: None

Tax rate: 10% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$144,462,576$10,949,092$57,678,81239.9%$-86,783,765
low$144,462,576$10,949,092$30,976,11521.4%$-113,486,461
mid$144,462,576$10,949,092$44,327,46330.7%$-100,135,113

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$108,331,382$10,833,566$35,208,02032.5%$-73,123,362
2025 (partial)$144,462,576$10,949,092$44,327,46330.7%$-100,135,113
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

KY — Kentucky

Coverage: 2024-01-01 to 2025-09-30 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-09
  • Last complete year: 2024
  • Missing products: None

Tax rate: 14.25%; retail 9.75% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$186,649,717$26,254,230$82,392,65044.1%$-104,257,067
low$186,649,717$26,254,230$50,313,55327.0%$-136,336,164
mid$186,649,717$26,254,230$66,353,10135.5%$-120,296,615

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$235,438,460$33,412,841$83,919,24635.6%$-151,519,214
2025 (partial)$186,649,717$26,254,230$66,353,10135.5%$-120,296,615
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

LA — Louisiana

Coverage: 2024-01-01 to 2025-10-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-10
  • Last complete year: 2024
  • Missing products: None

Tax rate: 21.5%; retail 10% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$338,777,021$56,321,515$155,180,94245.8%$-183,596,079
low$338,777,021$56,321,515$98,689,84129.1%$-240,087,180
mid$338,777,021$56,321,515$126,935,39237.5%$-211,841,629

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$364,853,698$52,729,845$130,760,80835.8%$-234,092,890
2025 (partial)$338,777,021$56,321,515$126,935,39237.5%$-211,841,629
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

MA — Massachusetts

Coverage: 2024-01-01 to 2025-09-30 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-09
  • Last complete year: 2024
  • Missing products: None

Tax rate: 20%; retail 15% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$494,213,709$89,002,659$214,679,08243.4%$-233,399,071
low$494,213,709$89,002,659$142,863,98328.9%$-305,214,170
mid$494,213,709$89,002,659$178,771,53336.2%$-269,306,621

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$553,195,585$110,666,860$221,299,04140.0%$-331,896,543
2025 (partial)$494,213,709$89,002,659$178,771,53336.2%$-269,306,621
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

MD — Maryland

Coverage: 2024-01-01 to 2025-10-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-10
  • Last complete year: 2024
  • Missing products: None

Tax rate: 15% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$420,723,177$73,272,437$194,880,19646.3%$-225,842,981
low$420,723,177$73,272,437$125,390,04829.8%$-295,333,129
mid$420,723,177$73,272,437$160,135,12238.1%$-260,588,055

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$466,332,966$69,949,943$169,045,69936.2%$-297,287,267
2025 (partial)$420,723,177$73,272,437$160,135,12238.1%$-260,588,055
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

ME — Maine

Coverage: 2024-01-01 to 2025-10-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-10
  • Last complete year: 2024
  • Missing products: None

Tax rate: 10% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$44,157,984$4,421,703$18,329,40141.5%$-25,828,583
low$44,157,984$4,421,703$10,382,14523.5%$-33,775,840
mid$44,157,984$4,421,703$14,355,77332.5%$-29,802,211

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$47,079,781$4,707,978$15,300,92932.5%$-31,778,852
2025 (partial)$44,157,984$4,421,703$14,355,77332.5%$-29,802,211
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

MI — Michigan

Coverage: 2024-01-01 to 2025-11-30 · Products (data): iGaming, sportsbook · Legal products: iGaming, sportsbook

Coverage & freshness

  • Last report month: 2025-11
  • Last complete year: 2024
  • Missing products: None

Tax rate: 8.4% (sportsbook); 20–28% (graduated) (iCasino)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$2,936,788,869$687,835,768$1,378,464,35346.9%$-1,558,324,515
low$2,936,788,869$687,835,768$928,673,73331.6%$-2,008,115,136
mid$2,936,788,869$687,835,768$1,153,569,04339.3%$-1,783,219,826

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$2,598,056,919$577,570,484$1,001,012,59338.5%$-1,597,044,326
2025 (partial)$2,936,788,869$687,835,768$1,153,569,04339.3%$-1,783,219,826
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
mi_mgcb_igaming_press_releasesiGamingAdjusted——Reported GGRUses iGaming adjusted gross receipts (AGR) when available.Medium
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

MN — Minnesota

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

MO — Missouri

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: 10% (sportsbook)

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

MS — Mississippi

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

MT — Montana

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

NC — North Carolina

Coverage: 2024-03-01 to 2025-08-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-08
  • Last complete year: —
  • Missing products: None

Tax rate: 18% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$352,938,372$63,528,906$164,822,21946.7%$-188,116,153
low$352,938,372$63,528,906$106,940,32630.3%$-245,998,046
mid$352,938,372$63,528,906$135,881,27338.5%$-217,057,099

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024 (partial)$496,098,962$89,297,812$190,998,10038.5%$-305,100,862
2025 (partial)$352,938,372$63,528,906$135,881,27338.5%$-217,057,099
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

ND — North Dakota

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

NE — Nebraska

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

NH — New Hampshire

Coverage: 2024-01-01 to 2025-08-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-08
  • Last complete year: 2024
  • Missing products: None

Tax rate: 51% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

State-run revenue share: sportsbook; reported taxes represent the state share; no extra retention multiplier applied. New Hampshire Lottery conducts and regulates sports wagering; DraftKings sportsbook app is the mobile platform. Revenue share model; reported taxes represent state share.

State-run sources: NH Lottery DraftKings Mobile Sportsbook page (RSA 287-I authorization)

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$51,273,125$22,412,711$32,513,85663.4%$-18,759,270
low$51,273,125$22,412,711$26,741,77352.2%$-24,531,352
mid$51,273,125$22,412,711$29,627,81457.8%$-21,645,311

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$67,208,077$29,627,241$39,022,45058.1%$-28,185,627
2025 (partial)$51,273,125$22,412,711$29,627,81457.8%$-21,645,311
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

NJ — New Jersey

Coverage: 2024-01-01 to 2025-12-31 · Products (data): iGaming, sportsbook · Legal products: iGaming, sportsbook

Coverage & freshness

  • Last report month: 2025-12
  • Last complete year: 2025
  • Missing products: None

Tax rate: 19.7% (sportsbook); 15% (iCasino)

Comparability: Medium (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$3,383,509,896$640,436,931$1,477,905,97543.7%$-1,905,603,921
low$3,383,509,896$640,436,931$929,291,38227.5%$-2,454,218,514
mid$3,383,509,896$640,436,931$1,203,598,67835.6%$-2,179,911,218

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$2,990,946,387$496,243,549$1,018,477,50934.1%$-1,972,468,878
2025$3,383,509,896$640,436,931$1,203,598,67835.6%$-2,179,911,218
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
nj_dge_monthly_internet_gross_revenue_reports_pdfiGamingGrossYes—Reported GGRUses '3 Total' current-month win from NJ DGE internet gross revenue tax return PDFs; promo credits captured when listed.Medium
nj_dge_monthly_sports_wagering_revenue_reports_pdfsportsbookTaxableYes—Taxable GGRUses 'Monthly Taxable Online Sports Wagering Gross Revenue' from NJ DGE tax return PDFs.Medium
Sources

NM — New Mexico

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

NV — Nevada

Coverage: 2024-01-01 to 2025-07-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-07
  • Last complete year: 2024
  • Missing products: None

Tax rate: 6.75% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$259,836,500$17,518,310$102,329,67739.4%$-157,506,823
low$259,836,500$17,518,310$53,866,03920.7%$-205,970,461
mid$259,836,500$17,518,310$78,097,85830.1%$-181,738,642

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$409,802,850$29,004,281$124,203,92330.3%$-285,598,927
2025 (partial)$259,836,500$17,518,310$78,097,85830.1%$-181,738,642
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

NY — New York

Coverage: 2024-01-01 to 2025-12-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-12
  • Last complete year: 2025
  • Missing products: None

Tax rate: 51%; retail 10% (sportsbook)

Comparability: Medium (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$2,548,318,181$1,322,612,458$1,751,609,46168.7%$-796,708,720
low$2,548,318,181$1,322,612,458$1,506,468,31759.1%$-1,041,849,864
mid$2,548,318,181$1,322,612,458$1,629,038,88963.9%$-919,279,292

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$2,059,297,238$1,050,451,899$1,302,663,23463.3%$-756,634,004
2025$2,548,318,181$1,322,612,458$1,629,038,88963.9%$-919,279,292
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
ny_sgc_statewide_sports_wagering_monthly_xlsxsportsbookGross—CashReported GGRNYSGC reports GGR on a cash basis (timing differences).Medium
Sources

OH — Ohio

Coverage: 2024-01-01 to 2025-07-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-07
  • Last complete year: 2024
  • Missing products: None

Tax rate: 20% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$445,286,611$89,070,142$213,745,90648.0%$-231,540,705
low$445,286,611$89,070,142$142,502,61232.0%$-302,783,999
mid$445,286,611$89,070,142$178,124,25940.0%$-267,162,352

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$768,417,376$153,813,729$307,464,64140.0%$-460,952,735
2025 (partial)$445,286,611$89,070,142$178,124,25940.0%$-267,162,352
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

OK — Oklahoma

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

OR — Oregon

Coverage: 2024-01-01 to 2025-08-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-08
  • Last complete year: 2024
  • Missing products: None

Tax rate: 51% (revenue share) (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

State-run revenue share: sportsbook; reported taxes represent the state share; no extra retention multiplier applied. Oregon Lottery sports betting uses DraftKings. Revenue share model; reported taxes represent state share.

State-run sources: Oregon Lottery sports page (DraftKings sports betting)

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$62,112,283$31,056,143$41,925,79267.5%$-20,186,491
low$62,112,283$31,056,143$35,714,56457.5%$-26,397,719
mid$62,112,283$31,056,143$38,820,17862.5%$-23,292,105

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$80,271,102$40,739,066$50,622,07563.1%$-29,649,027
2025 (partial)$62,112,283$31,056,143$38,820,17862.5%$-23,292,105
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

PA — Pennsylvania

Coverage: 2024-01-01 to 2025-12-31 · Products (data): iGaming, sportsbook · Legal products: iGaming, sportsbook

Coverage & freshness

  • Last report month: 2025-12
  • Last complete year: —
  • Missing products: None

Tax rate: 34% (sportsbook); Slots 52%; table/p2p 14% (iCasino)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$2,976,519,854$1,225,737,482$1,766,594,60159.4%$-1,209,925,253
low$2,976,519,854$1,225,737,482$1,416,438,12647.6%$-1,560,081,728
mid$2,976,519,854$1,225,737,482$1,591,516,36453.5%$-1,385,003,491

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024 (partial)$1,584,038,485$624,057,904$830,670,42552.4%$-753,368,061
2025 (partial)$2,976,519,854$1,225,737,482$1,591,516,36453.5%$-1,385,003,491
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
pa_pgcb_interactive_gaming_fy2425_xlsxiGamingGross——Reported GGRUses PGCB interactive gaming gross revenue totals.Medium
pa_pgcb_interactive_gaming_fy2526_xlsxiGamingGross——Reported GGRUses PGCB interactive gaming gross revenue totals.Medium
pa_pgcb_sports_wagering_fy2425_xlsxsportsbookTaxable——Taxable GGRUses online taxable gross revenue from PGCB fiscal-year reports.Medium
pa_pgcb_sports_wagering_fy2526_xlsxsportsbookTaxable——Taxable GGRUses online taxable gross revenue from PGCB fiscal-year reports.Medium
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

RI — Rhode Island

Coverage: 2024-01-01 to 2025-07-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-07
  • Last complete year: 2024
  • Missing products: None

Tax rate: 51% (revenue share) (sportsbook); Slots 61%; tables 15.5% (revenue share) (iCasino)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

State-run revenue share: sportsbook; reported taxes represent the state share; no extra retention multiplier applied. SportsBet Rhode Island (Rhode Island Lottery / IGT). Statute allocates sports wagering revenue 51% state / 32% vendor / 17% host; treat reported taxes as the state's share.

State-run sources: RI Gen. Laws 42-61.2-4 (lottery division supervises sports wagering); RI Gen. Laws 42-61.2-5 (sports wagering revenue allocation)

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$18,136,028$9,249,376$12,359,70468.2%$-5,776,324
low$18,136,028$9,249,376$10,582,37458.4%$-7,553,654
mid$18,136,028$9,249,376$11,471,03963.3%$-6,664,989

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$32,344,110$16,495,496$20,457,65063.3%$-11,886,460
2025 (partial)$18,136,028$9,249,376$11,471,03963.3%$-6,664,989
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

SC — South Carolina

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

SD — South Dakota

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

TN — Tennessee

Coverage: 2024-01-01 to 2025-08-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-08
  • Last complete year: 2024
  • Missing products: None

Tax rate: 20% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$259,809,451$53,801,561$122,099,14147.0%$-137,710,310
low$259,809,451$53,801,561$79,726,73830.7%$-180,082,713
mid$259,809,451$53,801,561$100,912,94038.8%$-158,896,512

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$447,823,686$82,586,479$173,895,78038.8%$-273,927,905
2025 (partial)$259,809,451$53,801,561$100,912,94038.8%$-158,896,512
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

TX — Texas

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

UT — Utah

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

VA — Virginia

Coverage: 2024-01-01 to 2025-07-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-07
  • Last complete year: 2024
  • Missing products: None

Tax rate: 15% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$382,706,456$52,980,060$168,384,29944.0%$-214,322,158
low$382,706,456$52,980,060$102,439,01926.8%$-280,267,437
mid$382,706,456$52,980,060$135,411,65935.4%$-247,294,798

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$961,297,863$78,418,118$299,138,05531.1%$-662,159,808
2025 (partial)$382,706,456$52,980,060$135,411,65935.4%$-247,294,798
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

VT — Vermont

Coverage: 2024-01-01 to 2025-08-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-08
  • Last complete year: 2024
  • Missing products: None

Tax rate: ≥20% (revenue share) (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$11,557,662$3,671,158$6,431,43555.6%$-5,126,227
low$11,557,662$3,671,158$4,854,13442.0%$-6,703,528
mid$11,557,662$3,671,158$5,642,78448.8%$-5,914,877

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$16,873,942$5,391,689$8,262,25249.0%$-8,611,689
2025 (partial)$11,557,662$3,671,158$5,642,78448.8%$-5,914,877
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

WA — Washington

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

WI — Wisconsin

Coverage: — to — · Products (data): —

Coverage & freshness

  • Last report month: —
  • Last complete year: —
  • Missing products: —

Tax rate: —

Comparability: —

Status: No data expected (online gambling not legal).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high—————
low—————
mid—————

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024—————
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

WV — West Virginia

Coverage: 2024-01-01 to 2025-07-31 · Products (data): sportsbook · Legal products: iGaming, sportsbook

Coverage & freshness

  • Last report month: 2025-07
  • Last complete year: 2024
  • Missing products: iGaming

Tax rate: 10%; retail 10% (sportsbook); 15% (iCasino)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Status: Partial coverage; missing product data for iGaming.

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$24,860,499$3,620,079$11,054,22644.5%$-13,806,273
low$24,860,499$3,620,079$6,806,14227.4%$-18,054,357
mid$24,860,499$3,620,079$8,930,18435.9%$-15,930,315

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$47,598,002$4,759,799$15,469,35032.5%$-32,128,652
2025 (partial)$24,860,499$3,620,079$8,930,18435.9%$-15,930,315
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

WY — Wyoming

Coverage: 2024-01-01 to 2025-08-31 · Products (data): sportsbook · Legal products: sportsbook

Coverage & freshness

  • Last report month: 2025-08
  • Last complete year: 2024
  • Missing products: None

Tax rate: 10% (sportsbook)

Comparability: Low (based on GGR basis, promo deductibility, accounting basis, tax base).

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$11,303,373$901,499$4,442,53539.3%$-6,860,838
low$11,303,373$901,499$2,331,50820.6%$-8,971,865
mid$11,303,373$901,499$3,387,02230.0%$-7,916,351

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2024$19,389,054$1,194,987$5,743,50429.6%$-13,645,550
2025 (partial)$11,303,373$901,499$3,387,02230.0%$-7,916,351
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
sbr_us_betting_revenue_trackersportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources