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 2026-10-12T00:19:11Z Boundary A

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 — Arkansas2025$-18,597,007$50,808,222$4,825,963$11,024,96521.7%
AZ — Arizona2025$-574,395,987$819,608,033$53,746,717$245,212,04629.9%
CO — Colorado2025$-297,777,262$437,876,990$40,840,641$140,099,72832.0%
CT — Connecticut2025$-533,078,971$815,598,830$137,707,630$282,519,85934.6%
DC — District of Columbia2025$-16,528,125$31,510,776$9,473,276$14,982,65147.5%
DE — Delaware2025*$-7,947,029$122,050,189$22,686,894$17,853,55814.6%
FL — Florida2025—————
IA — Iowa2025$-180,157,259$258,707,851$18,498,172$78,550,59230.4%
IL — Illinois2025$-671,357,555$1,446,210,627$551,067,220$774,853,07253.6%
IN — Indiana2025$-380,653,586$561,545,167$54,007,052$180,891,58132.2%
KS — Kansas2025$-111,054,235$164,524,794$16,452,480$53,470,55932.5%
KY — Kentucky2025$-212,858,782$329,591,170$45,779,461$116,732,38835.4%
LA — Louisiana2025$-302,109,043$492,763,017$89,950,960$190,653,97538.7%
MA — Massachusetts2025$-517,340,464$856,588,498$166,801,214$339,248,03539.6%
MD — Maryland2025$-397,656,454$649,185,308$118,976,703$251,528,85438.7%
ME — Maine2025$-38,582,887$57,159,834$5,715,985$18,576,94732.5%
MI — Michigan2025$-2,295,154,405$3,758,287,283$849,083,046$1,463,132,87838.9%
MO — Missouri2025*$196,719,266$-257,102,745$5,189,610$-60,383,47923.5%
NC — North Carolina2025$-384,002,649$624,394,551$112,391,020$240,391,90338.5%
NH — New Hampshire2025$-40,191,720$95,317,401$41,728,441$55,125,68157.8%
NJ — New Jersey2025$-2,178,010,663$3,412,359,643$641,552,530$1,204,080,75935.3%
NV — Nevada2025$-359,716,314$511,208,700$31,586,948$151,492,38629.6%
NY — New York2025$-919,279,292$2,548,318,181$1,322,612,458$1,629,038,88963.9%
OH — Ohio2025$-615,193,600$1,025,341,322$205,083,189$410,147,72240.0%
OR — Oregon2025$-36,937,547$98,500,129$49,250,067$61,562,58262.5%
PA — Pennsylvania2025$-1,564,258,843$3,344,132,335$1,366,065,669$1,779,873,49253.2%
RI — Rhode Island2025$-12,799,002$34,827,221$17,761,884$22,028,21863.3%
TN — Tennessee2025$-186,937,072$305,658,178$107,592,945$118,721,10638.8%
VA — Virginia2025$-424,642,375$669,281,199$103,091,366$244,638,82536.6%
VT — Vermont2025$-11,681,312$22,827,897$7,252,814$11,146,58548.8%
WV — West Virginia2025$-287,349,926$427,117,147$65,260,300$139,767,22132.7%
WY — Wyoming2025$-19,124,583$27,352,299$1,852,855$8,227,71630.1%

* Extrapolated to full year from partial data: DE (2025, 6 months); MO (2025, 1 months).

Promo credits: Reported for MD, NC, 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 — Arkansassportsbook2025-122026-10-11gld_combined
AZ — Arizonasportsbook2025-122026-10-11gld_online
CO — Coloradosportsbook2025-122026-10-11gld_online, sportshandle_sports_betting_revenue
CT — ConnecticutiGaming2025-12—ct_dcp_selected_online_casino_gaming_data
CT — Connecticutsportsbook2025-12—ct_dcp_selected_online_sports_wagering_data
DC — District of Columbiasportsbook2025-122026-10-10gld_online
DE — DelawareiGaming2025-062026-10-10gld_online
DE — Delawaresportsbook2025-12—sbr_us_betting_revenue_tracker, sportshandle_sports_betting_revenue
IA — Iowasportsbook2025-122026-10-11gld_online
IL — Illinoissportsbook2025-122026-10-10gld_online
IN — Indianasportsbook2025-122026-10-11gld_online
KS — Kansassportsbook2025-12—sportshandle_sports_betting_revenue
KY — Kentuckysportsbook2025-122026-10-11gld_online
LA — Louisianasportsbook2025-122026-10-10gld_online
MA — Massachusettssportsbook2025-122026-10-10gld_online
MD — Marylandsportsbook2025-122026-10-10gld_online
ME — Mainesportsbook2025-12—sportshandle_sports_betting_revenue
MI — MichiganiGaming2025-12—mi_mgcb_igaming_xlsx
MI — Michigansportsbook2025-122026-10-10gld_online
MO — Missourisportsbook2025-122026-10-10gld_online
NC — North Carolinasportsbook2025-122026-10-10gld_combined
NH — New Hampshiresportsbook2025-122026-10-11gld_online
NJ — New JerseyiGaming2025-12—nj_dge_monthly_internet_gross_revenue_reports_pdf
NJ — New Jerseypoker2025-122026-10-10gld_online
NJ — New Jerseysportsbook2025-12—nj_dge_monthly_sports_wagering_revenue_reports_pdf
NV — Nevadasportsbook2025-122026-10-11gld_combined
NY — New Yorksportsbook2025-12—ny_sgc_statewide_sports_wagering_monthly_xlsx
OH — Ohiosportsbook2025-122026-10-11gld_online
OR — Oregonsportsbook2025-12—sportshandle_sports_betting_revenue
PA — PennsylvaniaiGaming2025-12—pa_pgcb_interactive_gaming_fy2425_xlsx, pa_pgcb_interactive_gaming_fy2526_xlsx
PA — Pennsylvaniapoker2025-122026-10-10gld_online
PA — Pennsylvaniasportsbook2025-12—pa_pgcb_sports_wagering_fy2425_xlsx, pa_pgcb_sports_wagering_fy2526_xlsx
RI — Rhode Islandsportsbook2025-122026-10-11gld_online, sportshandle_sports_betting_revenue
TN — Tennesseesportsbook2025-12—sbr_us_betting_revenue_tracker, sportshandle_sports_betting_revenue
VA — Virginiasportsbook2025-122026-10-10gld_combined
VT — Vermontsportsbook2025-122026-10-11gld_online
WV — West VirginiaiGaming2025-122026-10-11gld_online
WV — West Virginiasportsbook2025-122026-10-11gld_combined
WY — Wyomingsportsbook2025-122026-10-10gld_online

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 (statewide online sportsbook and/or online casino) comes from the U.S. Gambling Database's legal-status records when the gld_online source is enabled; otherwise from assumptions.yaml online_legal_states.

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
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
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

AR — Arkansas

Coverage: 2025-01-01 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: No separate sports-wagering tax; online (mobile) sports-wagering net revenue, run through the licensed casinos' mobile partners, is folded into the same tiered 13%/20% net-casino-gaming-receipts tax (see casino_commercial). (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$50,808,222$4,825,963$13,504,56626.6%$-16,117,406
low$50,808,222$4,825,963$8,545,36416.8%$-21,076,608
mid$50,808,222$4,825,963$11,024,96521.7%$-18,597,007

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$50,808,222$4,825,963$11,024,96521.7%$-18,597,007
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_combinedsportsbook———net_revenueGGR: Covers.com's monthly sports betting revenue, retail and online combinedLow
Sources

AZ — Arizona

Coverage: 2025-01-01 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: 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$819,608,033$53,746,717$321,798,17839.3%$-497,809,855
low$819,608,033$53,746,717$168,625,91520.6%$-650,982,119
mid$819,608,033$53,746,717$245,212,04629.9%$-574,395,987

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$819,608,033$53,746,717$245,212,04629.9%$-574,395,987
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbookGross——agrGGR: net adjusted gross event wagering receipts prior to the free-bets deduction, retail and mobile combined Tax: the report's privilege fees, charged on the amount subject to privilege fees after the free-bets deduction The Arizona Department of Gaming reports retail and mobile together in one table, so the figures are carried on this series.Medium
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
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

CO — Colorado

Coverage: 2025-01-01 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: 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$437,876,990$40,840,641$179,803,36341.1%$-258,073,627
low$437,876,990$40,840,641$100,396,09322.9%$-337,480,897
mid$437,876,990$40,840,641$140,099,72832.0%$-297,777,262

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$437,876,990$40,840,641$140,099,72832.0%$-297,777,262
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbookGrossYes—net_revenueGGR: the report's "Total GGR" line, which is reported separately from net sports betting proceeds after free-bet deductions Tax: the report's "Total Taxes" line for online sports bettingMedium
sportshandle_sports_betting_revenuesportsbook————Aggregator totals; state definitions vary and may mix retail/online.Low
Sources

CT — Connecticut

Coverage: 2025-01-01 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%–20% (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
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: 2025-01-01 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: 10%–30% (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. 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$31,510,776$9,473,276$17,186,40154.5%$-14,324,375
low$31,510,776$9,473,276$12,778,90140.6%$-18,731,875
mid$31,510,776$9,473,276$14,982,65147.5%$-16,528,125

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$31,510,776$9,473,276$14,982,65147.5%$-16,528,125
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbook———ggrGGR: Class C (statewide mobile) operators' gross gaming revenue, summed across operators Tax: the tax printed for each Class C operator, summed across operatorsLow
Sources

DE — Delaware

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

Coverage & freshness

  • Last report month: 2025-12
  • Last complete year: —
  • Missing products: poker

Tax rate: 50% (sportsbook); 15.5%–42.5% (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 poker.

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$61,025,095$11,343,447$9,456,58115.5%$-3,443,713
low$61,025,095$11,343,447$8,396,97713.8%$-4,503,316
mid$61,025,095$11,343,447$8,926,77914.6%$-3,973,515

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025 (partial)$61,025,095$11,343,447$8,926,77914.6%$-3,973,515
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlineiGaming—No—ggrGGR: table games plus video lottery net win, which the current reports state after promotional deductions The Lottery prints no state share or tax for online casino gaming. Poker is reported separately through 2023 and not broken out afterward.Low
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

FL — Florida

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

Coverage & freshness

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

Tax rate: 10%–13.75% (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
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
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
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

IA — Iowa

Coverage: 2025-01-01 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: 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$258,707,851$18,498,172$102,571,56039.6%$-156,136,292
low$258,707,851$18,498,172$54,529,62421.1%$-204,178,227
mid$258,707,851$18,498,172$78,550,59230.4%$-180,157,259

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$258,707,851$18,498,172$78,550,59230.4%$-180,157,259
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbook———net_revenueGGR: the report's online sports wagering "net receipts" line Tax: the report's "state tax" line, which covers retail and online sports wagering combined IRGC reports one combined state tax figure for both channels, so it is carried here and left blank on retail.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
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

IL — Illinois

Coverage: 2025-01-01 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: 2%–40% (sportsbook)

Comparability: High (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$1,446,210,627$551,067,220$864,367,41359.8%$-581,843,215
low$1,446,210,627$551,067,220$685,338,73147.4%$-760,871,896
mid$1,446,210,627$551,067,220$774,853,07253.6%$-671,357,555

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$1,446,210,627$551,067,220$774,853,07253.6%$-671,357,555
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbookAdjustedYesAccrualagrAdjusted: the accrual Tax Summary Report's "State AGR", the taxable adjusted gross receipts Tax: state tax, Cook County tax and sports wager tax, excluding forfeited expired tickets Cook County AGR is the same wagers taxed again under the county tax, so it is not counted twice.High
Sources

IN — Indiana

Coverage: 2025-01-01 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: 9.5% (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$561,545,167$54,007,052$231,645,39241.3%$-329,899,775
low$561,545,167$54,007,052$130,137,76923.2%$-431,407,398
mid$561,545,167$54,007,052$180,891,58132.2%$-380,653,586

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$561,545,167$54,007,052$180,891,58132.2%$-380,653,586
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbookGrossYes—agrGGR: online "Gross Receipts" summed over sportsbook platforms, before adjustments Tax: the 9.5% sports wagering tax, retail and online combined Indiana reports taxable AGR and tax only for retail and online combined; both are carried on this series.Medium
Sources

KS — Kansas

Coverage: 2025-01-01 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: 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$164,524,794$16,452,480$68,277,79041.5%$-96,247,004
low$164,524,794$16,452,480$38,663,32723.5%$-125,861,467
mid$164,524,794$16,452,480$53,470,55932.5%$-111,054,235

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$164,524,794$16,452,480$53,470,55932.5%$-111,054,235
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

KY — Kentucky

Coverage: 2025-01-01 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: 14.25% (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$329,591,170$45,779,461$145,113,55944.0%$-184,477,611
low$329,591,170$45,779,461$88,351,21726.8%$-241,239,953
mid$329,591,170$45,779,461$116,732,38835.4%$-212,858,782

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$329,591,170$45,779,461$116,732,38835.4%$-212,858,782
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbookGross——agrGGR: handle minus winnings, before promotional credits (the dashboard prints no GGR line) Tax: the state excise tax; the federal excise tax is not includedMedium
Sources

LA — Louisiana

Coverage: 2025-01-01 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: 21.5% (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$492,763,017$89,950,960$230,935,18046.9%$-261,827,837
low$492,763,017$89,950,960$150,372,76930.5%$-342,390,249
mid$492,763,017$89,950,960$190,653,97538.7%$-302,109,043

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$492,763,017$89,950,960$190,653,97538.7%$-302,109,043
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbookNet of promos——net_revenueGGR: net proceeds, meaning wagers written less promotional deductions and payouts Tax: state tax on mobile sports wagering as printed in the State Police reportMedium
Sources

MA — Massachusetts

Coverage: 2025-01-01 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: 20% (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$856,588,498$166,801,214$408,226,76347.7%$-448,361,735
low$856,588,498$166,801,214$270,269,30631.6%$-586,319,192
mid$856,588,498$166,801,214$339,248,03539.6%$-517,340,464

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$856,588,498$166,801,214$339,248,03539.6%$-517,340,464
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbookGross—AccrualagrGGR: the report's "Accrual Win by Licensee" line, before promotional deductions Tax: the state sports wagering excise tax (20% online)Medium
Sources

MD — Maryland

Coverage: 2025-01-01 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: 20% (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$649,185,308$118,976,703$304,549,71546.9%$-344,635,594
low$649,185,308$118,976,703$198,507,99430.6%$-450,677,315
mid$649,185,308$118,976,703$251,528,85438.7%$-397,656,454

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$649,185,308$118,976,703$251,528,85438.7%$-397,656,454
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbookAdjustedNo—otherAdjusted: the workbook's "Taxable Win", the amount remaining after prizes, promotional play and other deductions Tax: the state sports wagering contribution (tax) on mobile wageringMedium
Sources

ME — Maine

Coverage: 2025-01-01 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: 10% (sportsbook); 18% (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$57,159,834$5,715,985$23,721,33241.5%$-33,438,502
low$57,159,834$5,715,985$13,432,56223.5%$-43,727,271
mid$57,159,834$5,715,985$18,576,94732.5%$-38,582,887

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$57,159,834$5,715,985$18,576,94732.5%$-38,582,887
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

MI — Michigan

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

Coverage & freshness

  • Last report month: 2025-12
  • Last complete year: 2025
  • Missing products: poker

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

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

Status: Partial coverage; missing product data for poker.

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$3,758,287,283$849,083,046$1,754,053,30246.7%$-2,004,233,981
low$3,758,287,283$849,083,046$1,172,212,45531.2%$-2,586,074,829
mid$3,758,287,283$849,083,046$1,463,132,87838.9%$-2,295,154,405

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$3,758,287,283$849,083,046$1,463,132,87838.9%$-2,295,154,405
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbookGrossYes—agrGGR: internet sports betting gross receipts before deductions Tax: the state's internet sports betting tax and payments as printed; Detroit city wagering taxes and tribal payments to their own governments are printed separately and not includedMedium
mi_mgcb_igaming_xlsxiGamingGrossYes—Taxable GGRGGR is gross receipts; the 20-28% tax applies to adjusted gross receipts after deductible free play. Public take adds Detroit city wagering taxes and tribal payments to governing bodies.Medium
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
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

MO — Missouri

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

Coverage & freshness

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

Tax rate: 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$-21,425,229$432,468$-7,217,72633.7%$14,207,503
low$-21,425,229$432,468$-2,846,18713.3%$18,579,042
mid$-21,425,229$432,468$-5,031,95723.5%$16,393,272

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025 (partial)$-21,425,229$432,468$-5,031,95723.5%$16,393,272
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbookNet of promosYes—agrGGR: the report's "Taxable AGR", which is handle less allowable deductions and payouts Tax: the sports wagering tax paid as printed in the monthly summaryMedium
Sources

MS — Mississippi

Coverage: — to — · Products (data): —

Coverage & freshness

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

Tax rate: 8% (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
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: Same state-lottery-monopoly structure as sports_retail (mobile play is geofenced to licensed premises, not a standalone statewide product): no separate operator GGR tax; licensed host locations receive a 3% commission on gross sales, remainder to the State Lottery Fund. (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
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

NC — North Carolina

Coverage: 2025-01-01 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: 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$624,394,551$112,391,020$291,592,25646.7%$-332,802,296
low$624,394,551$112,391,020$189,191,54930.3%$-435,203,002
mid$624,394,551$112,391,020$240,391,90338.5%$-384,002,649

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$624,394,551$112,391,020$240,391,90338.5%$-384,002,649
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_combinedsportsbook———ggrGGR: the report's "Gross Wagering Revenue" line Tax: the report's "Estimated Tax Proceeds" line (18%) The estimated tax does not always equal 18% of the printed GGR line, so the tax base is not stated to be that figure.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
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
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

NH — New Hampshire

Coverage: 2025-01-01 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% (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$95,317,401$41,728,441$60,484,57763.5%$-34,832,824
low$95,317,401$41,728,441$49,766,78552.2%$-45,550,616
mid$95,317,401$41,728,441$55,125,68157.8%$-40,191,720

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$95,317,401$41,728,441$55,125,68157.8%$-40,191,720
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbook———ggrGGR: mobile sports wagering gross gaming revenue Tax: the Lottery's printed state revenue share under its contract with DraftKingsLow
Sources

NJ — New Jersey

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

Coverage & freshness

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

Tax rate: 19.75% (sportsbook); 19.75% (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$3,412,359,643$641,552,530$1,478,134,64843.3%$-1,903,956,774
low$3,412,359,643$641,552,530$930,026,87027.3%$-2,452,064,552
mid$3,412,359,643$641,552,530$1,204,080,75935.3%$-2,178,010,663

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$3,412,359,643$641,552,530$1,204,080,75935.3%$-2,178,010,663
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinepoker———ggrGGR: internet poker gross revenue from the DGE-105 return Tax is reported combined with igaming and shown on the igaming series.Low
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
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

NV — Nevada

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

Coverage & freshness

  • Last report month: 2025-12
  • Last complete year: 2025
  • Missing products: poker

Tax rate: 6.75% (sportsbook)

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

Status: Partial coverage; missing product data for poker.

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$511,208,700$31,586,948$199,454,56139.0%$-311,754,139
low$511,208,700$31,586,948$103,530,21120.3%$-407,678,489
mid$511,208,700$31,586,948$151,492,38629.6%$-359,716,314

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$511,208,700$31,586,948$151,492,38629.6%$-359,716,314
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_combinedsportsbook—No—ggrGGR: the "Sports Pool" win line, which combines retail and mobile sports wagering Mobile is not split out, so this series is all sports wagering despite the retail name. tax_paid is permanently blank -- NGCB's tax-collections report has no isolatable sports-pool-only figure (see casino_commercial's tax_label).Low
Sources

NY — New York

Coverage: 2025-01-01 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% (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
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: 2025-01-01 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: 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$1,025,341,322$205,083,189$492,173,53648.0%$-533,167,786
low$1,025,341,322$205,083,189$328,121,90932.0%$-697,219,413
mid$1,025,341,322$205,083,189$410,147,72240.0%$-615,193,600

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$1,025,341,322$205,083,189$410,147,72240.0%$-615,193,600
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbook—No—ggrGGR: the sports gaming workbook's online "Revenue" column The Casino Control Commission prints taxable revenue but no tax paid.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
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

OR — Oregon

Coverage: 2025-01-01 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: Not a tax; this is the Lottery's commercial revenue split with its contracted mobile sportsbook operator. Under Section 11 of the Oregon Lottery-DraftKings contract, DraftKings receives 49% of net sports-wagering revenue and the Lottery (state) retains 51%; DraftKings' share could rise to 85-95% if the state's single-operator mobile model were opened to competition, per a 2023 legislative committee document, but no such change is confirmed as triggered. (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$98,500,129$49,250,067$66,487,58967.5%$-32,012,541
low$98,500,129$49,250,067$56,637,57657.5%$-41,862,553
mid$98,500,129$49,250,067$61,562,58262.5%$-36,937,547

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$98,500,129$49,250,067$61,562,58262.5%$-36,937,547
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: 2025-01-01 to 2025-12-31 · Products (data): iGaming, poker, sportsbook · Legal products: iGaming, poker, sportsbook

Coverage & freshness

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

Tax rate: 36% (sportsbook); 54% (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$3,344,132,335$1,366,065,669$1,977,680,15859.1%$-1,366,452,176
low$3,344,132,335$1,366,065,669$1,582,066,82547.3%$-1,762,065,509
mid$3,344,132,335$1,366,065,669$1,779,873,49253.2%$-1,564,258,843

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$3,344,132,335$1,366,065,669$1,779,873,49253.2%$-1,564,258,843
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinepoker—No—ggrGGR: poker rake and tournament fees Tax: state tax plus local share assessments on interactive pokerLow
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
Sources

RI — Rhode Island

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

Coverage & freshness

  • Last report month: 2025-12
  • Last complete year: 2025
  • Missing products: iGaming, poker

Tax rate: 51% (sportsbook); 15.5%–61% (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)

Status: Partial coverage; missing product data for iGaming, poker.

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$34,827,221$17,761,884$23,734,75268.2%$-11,092,469
low$34,827,221$17,761,884$20,321,68558.4%$-14,505,536
mid$34,827,221$17,761,884$22,028,21863.3%$-12,799,002

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$34,827,221$17,761,884$22,028,21863.3%$-12,799,002
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbook———ggrGGR: the Lottery's printed book revenue (write minus payouts), before commissions or expenses The Lottery runs sports betting; the state's share is not printed in this report.Low
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
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
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

TN — Tennessee

Coverage: 2025-01-01 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: 1.85% (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$305,658,178$107,592,945$143,646,04847.0%$-162,012,130
low$305,658,178$107,592,945$93,796,16230.7%$-211,862,016
mid$305,658,178$107,592,945$118,721,10638.8%$-186,937,072

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$305,658,178$107,592,945$118,721,10638.8%$-186,937,072
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
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
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

VA — Virginia

Coverage: 2025-01-01 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: 15% (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$669,281,199$103,091,366$301,257,80845.0%$-368,023,391
low$669,281,199$103,091,366$188,019,84128.1%$-481,261,358
mid$669,281,199$103,091,366$244,638,82536.6%$-424,642,375

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$669,281,199$103,091,366$244,638,82536.6%$-424,642,375
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_combinedsportsbookAdjustedNo—agrAdjusted: the report's "Virginia Adjusted Gross Revenues" line, mobile and retail combined Tax: the report's "Total Taxes" line, mobile and retail combinedMedium
Sources

VT — Vermont

Coverage: 2025-01-01 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: 20% (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$22,827,897$7,252,814$12,704,09355.7%$-10,123,804
low$22,827,897$7,252,814$9,589,07642.0%$-13,238,821
mid$22,827,897$7,252,814$11,146,58548.8%$-11,681,312

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$22,827,897$7,252,814$11,146,58548.8%$-11,681,312
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbookNet of promos——agrGGR: the report's adjusted gross sports wagering revenue, after payouts, voids and promotional deductions Tax: the printed Vermont revenue shareMedium
Sources

WA — Washington

Coverage: — to — · Products (data): —

Coverage & freshness

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

Tax rate: Same tribal-compact structure as sports_retail above; mobile sports wagering is likewise confined to tribal lands/apps under the same 2020-2021 compact amendments, with no separate state revenue-share tax mechanism identified. (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
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
2025—————
Comparability metadata

No comparability metadata available.

Sources

No sources logged.

WV — West Virginia

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

Coverage & freshness

  • Last report month: 2025-12
  • Last complete year: 2025
  • Missing products: poker

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

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

Status: Partial coverage; missing product data for poker.

Scenario comparison (2025 · all products)

Scenario GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
high$427,117,147$65,260,300$175,952,90641.2%$-251,164,241
low$427,117,147$65,260,300$103,581,53624.3%$-323,535,610
mid$427,117,147$65,260,300$139,767,22132.7%$-287,349,926

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$427,117,147$65,260,300$139,767,22132.7%$-287,349,926
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_combinedsportsbook—No—agrGGR: adjusted gross wagering receipts, retail and online combined Tax: the 10% sports wagering privilege tax deposited West Virginia does not split retail from online, so this series is all sports wagering.Low
gld_onlineiGaming—No—agrGGR: adjusted gross interactive gaming receipts Tax: the 15% interactive gaming privilege taxLow
Sources

WY — Wyoming

Coverage: 2025-01-01 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: 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$27,352,299$1,852,855$10,777,66039.4%$-16,574,638
low$27,352,299$1,852,855$5,677,77220.8%$-21,674,527
mid$27,352,299$1,852,855$8,227,71630.1%$-19,124,583

Annual totals (mid · all products)

Year GGR Public Take (Taxes) Retained Total Share Retained Net Outflow from State
2025$27,352,299$1,852,855$8,227,71630.1%$-19,124,583
Comparability metadata
Source Product GGR Basis Promo Deductible Accounting Basis Tax Base Notes Comparability
gld_onlinesportsbook———ggrGGR: the report's "Gross Gaming Revenue" line Tax: the report's "Tax Due" or "Tax Revenue" lineLow
Sources
Data vintage. Estimates come from the sibling gambling-flows model (mid scenario, all products, 2025 annual figures; source data 2026-10-11, gambling-flows 8262fb4), vendored into this repo as data/net-outflows.json. The net-outflow figures shown here and on individual state pages and report cards are only as current as that model's most recent run.

Confidence And Coverage

  • Florida — Not modeled. Not modeled: Florida's market is a single tribal operator (Hard Rock Bet) under a revenue-share compact that the gambling-flows model does not yet estimate.
  • Missouri — Not modeled. Not modeled: Missouri launched online sports betting on December 1, 2025, so 2025 has only its launch month, when promotional credits pushed reported revenue below zero.
  • Puerto Rico — Not modeled. Not modeled: the Puerto Rico Gaming Commission does not expose a usable monthly sportsbook revenue series, and Puerto Rico is absent from the revenue feeds used by the gambling-flows model.

Related: American Gambling Markets Atlas