| Rhode Island |
Yes |
51% (revenue share) |
Yes |
Slots 61%; tables 15.5% (revenue share) |
- Sports betting: Lottery model revenue share: 51% of sports-wagering revenue and online sports-wagering revenue is allocated to the State (Rhode Island General Laws §42-61.2-5).
- Sports betting: State-run lottery model; statutory allocation splits revenue among the State, a vendor, and host facilities.
- Parsed online rate: 51% → tax points 3/4.
- iCasino: Lottery model revenue shares differ by product: the State receives 61% of online slot gaming revenue and 15.5% of online table gaming revenue (Rhode Island General Laws §§42-61.2-5.1 and 42-61.2-5.2).
- iCasino: Different allocations for online slots vs online table games (lottery model).
|
-
§42-61.2-5. Allocation of sports-wagering and online sports-wagering revenue.
(webserver.rilegislature.gov, 2025-11-06). Accessed 2026-01-25.
-
§42-61.2-5.1. Allocation of online slot gaming revenue.
(webserver.rilegislature.gov, 2025-11-06). Accessed 2026-01-25.
-
§42-61.2-5.2. Allocation of online table gaming revenue.
(webserver.rilegislature.gov, 2025-11-06). Accessed 2026-01-25.
|
| Pennsylvania |
Yes |
34% |
Yes |
Slots 52%; table/p2p 14% |
- Sports betting: Sports wagering tax: 34% of daily gross sports wagering revenue (Pennsylvania Title 4, §13C62).
- Sports betting: Additional local share assessment applies (see §13C63).
- Parsed online rate: 34% → tax points 2/4.
- iCasino: Interactive gaming tax: 14% on peer-to-peer games, 14% on non-peer-to-peer table-game simulations, and 52% on non-peer-to-peer slot simulations (Pennsylvania Title 4, §13B52).
- iCasino: Different rates by game type (slots vs table/p2p).
|
-
§13C62. Sports wagering tax.
(legis.state.pa.us). Accessed 2026-01-25.
-
§13C63. Local share assessment.
(legis.state.pa.us). Accessed 2026-01-25.
-
§13B52. Interactive gaming tax.
(legis.state.pa.us). Accessed 2026-01-25.
|
| New Hampshire |
Yes |
51% |
No |
|
- Sports betting: Operator tax rate reported as 51% of sportsbook revenues (online sports betting taxes by state table).
- Sports betting: Tax Foundation notes some states use exclusive contracts/monopoly models; reported as an effective rate.
- Parsed online rate: 51% → tax points 3/4.
|
-
Chapter 287-I SPORTS BETTING
(gc.nh.gov, 2025-09-11). Accessed 2026-01-25.
-
Online Sports Betting Taxes, 2025 | Tax Foundation
(Tax Foundation, 2025-09-16). Accessed 2026-01-25.
|
| New York |
Yes |
Online 51%; retail 10% |
No |
|
- Sports betting: Online sportsbook operators have a 51% tax rate, while retail sportsbook operators are at 10%.
- Sports betting: Different rates for online vs retail channels.
- Parsed online rate: 51% → tax points 3/4.
|
-
https://www.budget.ny.gov/pubs/archive/fy23/ex/book/briefingbook.pdf
(budget.ny.gov). Accessed 2026-01-25.
-
New York Sports Betting Apps: Best NY Sportsbooks & Promos for 2026
(Sports Betting Dime). Accessed 2026-01-25.
|
| Oregon |
Yes |
51% (revenue share) |
No |
|
- Sports betting: Tax Foundation reports Oregon’s lottery model/monopoly arrangement as an effective ~51% rate (converted to approximate GGR levels for comparability).
- Sports betting: Lottery/monopoly model; Tax Foundation reports an approximate GGR-equivalent rate for comparability.
- Parsed online rate: 51% → tax points 3/4.
|
-
https://www.oregonlegislature.gov/bills_laws/ors/ors461.html
(oregonlegislature.gov, 2026-01-09). Accessed 2026-01-25.
-
Online Sports Betting Taxes, 2025 | Tax Foundation
(Tax Foundation, 2025-09-16). Accessed 2026-01-25.
|
| Delaware |
Yes |
Online 50% |
Yes |
State-run lottery model (no single %) |
- Sports betting: Sports lottery proceeds (net of winnings and vendor fees) are returned to the State at a rate of 50% of the total win (lottery model).
- Sports betting: State-run lottery model; statutory distribution is based on net proceeds and includes vendor fees.
- Parsed online rate: 50% → tax points 3/4.
- iCasino: Internet video lottery and Internet table games proceeds are distributed by statute (including an initial transfer to the State each fiscal year, then further distribution rules).
- iCasino: Not a single fixed percentage rate; see statutory distribution rules for internet video lottery/table games.
|
-
Delaware Code Online
(delcode.delaware.gov, 2026-01-13). Accessed 2026-01-25.
|
| Illinois |
Yes |
Up to 40% (progressive) |
No |
|
- Sports betting: Illinois has a progressive tax rate for sports betting operators that can reach as high as 40%. There is also a per-bet excise tax of $0.25 for the first 20 million wagers, and $0.50 for wagers over 20 million.
- Sports betting: Structure: progressive/tiered rate.
- Sports betting: Includes a per-bet excise tax or similar fee.
- Parsed online rate: 40% → tax points 2/4.
|
-
Official government website of the Illinois General Assembly
(witnessslips.ilga.gov). Accessed 2026-01-25.
-
Illinois Sports Betting Apps: Best Online Sportsbooks and Promos for 2026
(Sports Betting Dime). Accessed 2026-01-25.
|
| Michigan |
Yes |
8.4% |
Yes |
20–28% (graduated) |
- Sports betting: The Michigan sports betting tax rate is also among the lowest in the nation, set at 8.4% of adjusted gross gaming revenue according to the latest MI revenue figures . The three casinos within Detroit are assessed for an additional 1.25% municipal tax.
- Parsed online rate: 8.4% → tax points 1/4.
- iCasino: Michigan’s Lawful Internet Gaming Act imposes a graduated tax on adjusted gross receipts: 20% (<$4M), 22% ($4–8M), 24% ($8–10M), 26% ($10–12M), 28% ($12M+).
- iCasino: Structure: progressive/tiered rate.
- iCasino: Taxable base uses adjusted gross receipts; promotional “free play” deductions are limited and phased out over time.
|
-
Lawful_Sports_Betting_Act_PA_149_of_2019.pdf
(michigan.gov, 2020-03-13). Accessed 2026-01-25.
-
Michigan Sports Betting Apps: Best MI Sportsbooks & Promos
(Sports Betting Dime, 2020-07-07). Accessed 2026-01-25.
-
2019-PA-0152.pdf
(legislature.mi.gov, 2019-12-27). Accessed 2026-01-25.
|
| Louisiana |
Yes |
Online 21.5%; retail 10% |
No |
|
- Sports betting: R.S. 27:625 sets a 10% retail tax and a 21.5% online tax on net gaming proceeds. Act 298 raised the online rate from 15% to 21.5%.
- Sports betting: Different rates for online vs retail channels.
- Parsed online rate: 21.5% → tax points 2/4.
|
-
Louisiana Laws - Louisiana State Legislature
(legis.la.gov). Accessed 2026-01-25.
-
ViewDocument.aspx
(legis.la.gov). Accessed 2026-01-25.
-
Louisiana Sports Betting Apps: Best Online Sportsbooks & Promos
(Sports Betting Dime, 2020-10-20). Accessed 2026-01-25.
|
| Arkansas |
Yes |
20% |
No |
|
- Sports betting: Operator tax rate reported as 20% (online sports betting taxes by state table).
- Parsed online rate: 20% → tax points 1/4.
|
-
Casino Gaming & Sports Wagering Tax – Arkansas Department of Finance and Administration
(dfa.arkansas.gov, 2026-01-06). Accessed 2026-01-25.
-
Online Sports Betting Taxes, 2025 | Tax Foundation
(Tax Foundation, 2025-09-16). Accessed 2026-01-25.
|
| Connecticut |
Yes |
13.75% |
Yes |
18% (first 5 years); 20% after |
- Sports betting: A master wagering licensee shall pay 13.75% of gross gaming revenue from online or retail sports wagering (Connecticut PA 21-23).
- Parsed online rate: 13.75% → tax points 1/4.
- iCasino: A master wagering licensee shall pay 18% of gross gaming revenue from online casino gaming during the first five years after first licensure, then 20% thereafter (Connecticut PA 21-23).
- iCasino: Rate changes after initial 5-year period.
|
-
AN ACT CONCERNING THE AUTHORIZATION, LICENSING AND REGULATION OF ONLINE CASINO GAMING, RETAIL AND ONLINE SPORTS WAGERING, FANTASY CONTESTS, KENO AND ONLINE SALE OF LOTTERY TICKETS.
(cga.ct.gov, 2021-06-01). Accessed 2026-01-25.
|
| Massachusetts |
Yes |
Online 20%; retail 15% |
No |
|
- Sports betting: Excise: 20% of adjusted gross sports wagering receipts from mobile applications/digital platforms; 15% from in-person sports wagering.
- Sports betting: Different rates for online vs retail channels.
- Parsed online rate: 20% → tax points 1/4.
|
-
General Law - Part I, Title II, Chapter 23N, Section 14
(malegislature.gov). Accessed 2026-01-25.
|
| Ohio |
Yes |
20% |
No |
|
- Sports betting: The tax rate on Ohio sports betting is now 20% , up from the original 10%. DeWine proposed to double it again in 2025, which would put the rate at 40%, among the highest in the nation. This has not been taken up by the legislature.
- Parsed online rate: 20% → tax points 1/4.
|
-
Senate Bill 176 | 134th General Assembly
(legislature.ohio.gov). Accessed 2026-01-25.
-
Ohio Sports Betting Apps: Best Sportsbook Apps & Promos 2026
(Sports Betting Dime, 2020-10-26). Accessed 2026-01-25.
|
| Tennessee |
Yes |
20% |
No |
|
- Sports betting: On top of these licensing fees, Tennessee has one of the highest sports betting tax rates in the nation. Operators must pay a 20% tax on all gross gaming revenue . By comparison, Nevada charges a tax rate of just 6.75%.
- Parsed online rate: 20% → tax points 1/4.
|
-
Tennessee General Assembly Legislation
(wapp.capitol.tn.gov). Accessed 2026-01-25.
-
TN Sports Betting Apps: Best Sportsbooks & Promos in Tennessee
(Sports Betting Dime, 2020-07-07). Accessed 2026-01-25.
|
| Vermont |
Yes |
≥20% (revenue share) |
No |
|
- Sports betting: Revenue share (set via competitive bidding) must be not less than 20 percent of adjusted gross sports wagering revenue.
- Sports betting: Rate set via contract; statute specifies a 20% minimum.
- Parsed online rate: 20% → tax points 1/4.
|
-
ACT063 As Enacted.pdf
(legislature.vermont.gov, 2023-06-23). Accessed 2026-01-25.
|
| New Jersey |
Yes |
19.7% |
Yes |
15% |
- Sports betting: New Jersey now taxes sports betting operators at 19.7%, up from the original rate of 13%. This is a new rate as of 2025.
- Parsed online rate: 19.7% → tax points 1/4.
- iCasino: Wikipedia summarizes New Jersey’s 2013 online gambling law as imposing a 15% tax on online gambling revenue.
- iCasino: Some state/local add-ons may apply in practice; this entry captures the headline statutory rate referenced in the source.
|
-
SportsWageringLawPL2018c33.pdf
(nj.gov, 2018-07-27). Accessed 2026-01-25.
-
NJ Sports Betting Apps: Best Sportsbooks & Promos in New Jersey
(Sports Betting Dime, 2020-07-07). Accessed 2026-01-25.
-
Wikpedia.
Gambling in New Jersey
(Wikipedia). Accessed 2026-01-25.
|
| North Carolina |
Yes |
18% |
No |
|
- Sports betting: Online sports betting licenses cost $1 million for a five-year period, with an 18% sports betting tax rate.
- Parsed online rate: 18% → tax points 1/4.
|
-
H347v7.pdf
(ncleg.gov, 2023-06-08). Accessed 2026-01-25.
-
Best NC Sports Betting Apps & Promos in 2026
(Sports Betting Dime, 2020-10-26). Accessed 2026-01-25.
|
| Maryland |
Yes |
15% |
No |
|
- Sports betting: Retail sportsbooks are still taxed at 15%.
- Parsed online rate: 15% → tax points 1/4.
|
-
9-1E-12.pdf
(mgaleg.maryland.gov, 2023-12-15). Accessed 2026-01-25.
-
Maryland Online Sports Betting: Top MD Sportsbook Apps for 2026
(Sports Betting Dime, 2020-10-20). Accessed 2026-01-25.
|
| Virginia |
Yes |
15% |
No |
|
- Sports betting: Licensed operators are charged 15 percent on all sports betting revenue in Virginia. Most states fall in the six percent to 20 percent range, so this is considered a reasonable tax rate. Virginia’s tax rate is slightly higher than New Jersey’s (13.5 percent) but far lower than Pennsylvania’s (36 percent).
- Parsed online rate: 15% → tax points 1/4.
|
-
Code of Virginia Code - Chapter 40. Virginia Lottery Law; Sports Betting
(law.lis.virginia.gov). Accessed 2026-01-25.
-
Virginia Sports Betting Apps – Top VA Sportsbooks & Betting Promos 2026
(Sports Betting Dime, 2020-10-30). Accessed 2026-01-25.
|
| West Virginia |
Yes |
Online 10%; retail 10% |
Yes |
15% |
- Sports betting: Both online and retail sports betting revenue is taxed at 10% in West Virginia. There are no additional fees or taxes for operators, making the Mountaineer State the most affordable market in the US for new sportsbook offerings.
- Sports betting: Different rates for online vs retail channels.
- Parsed online rate: 10% → tax points 1/4.
- iCasino: Privilege tax: 15 percent of the licensee’s adjusted gross interactive wagering receipts (iCasino/interactive wagering).
|
-
SB 415 Text
(wvlegislature.gov). Accessed 2026-01-25.
-
WV Sports Betting Apps – Best Sportsbooks & Apps in West Virginia
(Sports Betting Dime, 2020-07-07). Accessed 2026-01-25.
-
West Virginia Code Section 29-22E-16
(West Virginia Code). Accessed 2026-01-25.
|
| Kentucky |
Yes |
Online 14.25%; retail 9.75% |
No |
|
- Sports betting: Kentucky sports betting bill HB 551 legalizes retail sports betting at local horse racing tracks like Churchill Downs, and online wagering across the state. The bill sets a retail sports betting tax rate at 9.75% and an online sports betting tax rate at 14.25% on adjusted gross sports betting revenue.
- Sports betting: Different rates for online vs retail channels.
- Parsed online rate: 14.25% → tax points 1/4.
|
-
Sports Wagering Excise Tax - Department of Revenue
(revenue.ky.gov). Accessed 2026-01-25.
-
Kentucky Sports Betting: Best KY Sportsbooks & Top Promos
(Sports Betting Dime, 2020-10-26). Accessed 2026-01-25.
|
| Florida |
Yes |
Online 13.75% (revenue share; can increase to 15.75%) |
No |
|
- Sports betting: Tribal compact-style revenue share for sports betting based on “Net Win”: 13.75% on sports betting Net Win from marketing by the Seminole Tribe; 10% on sports betting Net Win from marketing by qualified pari-mutuel permitholders. If the Tribe does not have valid written contracts with at least three qualified pari-mutuel permitholders after commencement, the state’s sports betting Net Win revenue share increases by 2 percentage points (13.75% → 15.75%) until it does.
- Sports betting: Not a standard sportsbook excise tax; structured as tribal compact revenue share on Net Win.
- Sports betting: Includes multiple rates depending on marketing channel (Tribe vs contracted pari-mutuel permitholders).
- Sports betting: “Net Win” is defined as total receipts less prize payouts and free play or promotional credits (per cited bill analysis referencing the 2021 Gaming Compact).
- Parsed online rate: 13.75% → tax points 1/4.
|
-
2021s00002A.ap.PDF
(flsenate.gov). Accessed 2026-01-25.
|
| Arizona |
Yes |
Online 10%; retail 8% |
No |
|
- Sports betting: Arizona Sports Betting Tax Rate : 8% of retail revenue, 10% of online revenue
- Sports betting: Different rates for online vs retail channels.
- Parsed online rate: 10% → tax points 1/4.
|
-
HB2772P.pdf
(azleg.gov, 2021-02-01). Accessed 2026-01-25.
-
Arizona Sports Betting Apps - Best Sportsbooks & Promos
(Sports Betting Dime, 2025-10-20). Accessed 2026-01-25.
|
| Colorado |
Yes |
10% |
No |
|
- Sports betting: The Colorado sports betting tax rate is 10%.
- Parsed online rate: 10% → tax points 1/4.
|
-
HB20-1233 Basic Life Functions In Public Spaces
(leg.colorado.gov). Accessed 2026-01-25.
-
Colorado Sports Betting Apps – Best CO Sportsbooks & Promos
(Sports Betting Dime, 2020-07-07). Accessed 2026-01-25.
|
| Kansas |
Yes |
10% |
No |
|
- Sports betting: 10% sports betting tax rate
- Parsed online rate: 10% → tax points 1/4.
|
-
Sports Wagering Regulations
(krgc.kansas.gov). Accessed 2026-01-25.
-
Kansas Sports Betting Apps: Best KS Sportsbooks and Promos
(Sports Betting Dime, 2020-10-19). Accessed 2026-01-25.
|
| Maine |
Yes |
10% |
No |
|
- Sports betting: An operator shall collect and distribute 10% of adjusted gross sports wagering receipts to the director for forwarding to the Treasurer of State (allocation specified in statute).
- Parsed online rate: 10% → tax points 1/4.
|
-
Maine 130 - HP 428 item 2.pdf
(mainelegislature.org). Accessed 2026-01-25.
|
| Missouri |
Yes |
10% |
No |
|
- Sports betting: A tax rate of 10% has been set for sports betting operators in Missouri, making it one of the more operator-friendly markets in the US. You will have to pay taxes on your sports betting winnings in Missouri, but the 10% tax rate only applies to operators, not bettors.
- Parsed online rate: 10% → tax points 1/4.
|
-
Missouri Gaming Commission
(mgc.dps.mo.gov). Accessed 2026-01-25.
-
Best Missouri Sports Betting Apps & Promos for 2026
(Sports Betting Dime, 2025-11-26). Accessed 2026-01-25.
|
| Wyoming |
Yes |
10% |
No |
|
- Sports betting: Sports wagering operator shall remit ten percent (10%) of online sports wagering revenue to the commission (monthly).
- Parsed online rate: 10% → tax points 1/4.
|
-
HB0133.pdf
(wyoleg.gov, 2021-02-19). Accessed 2026-01-25.
|
| Indiana |
Yes |
9.5% |
No |
|
- Sports betting: The Indiana sports wagering tax rate is 9.5% of adjusted gross gaming receipts, among the lowest in the country.
- Parsed online rate: 9.5% → tax points 1/4.
|
-
Indiana General Assembly
(iga.in.gov, 2026-01-16). Accessed 2026-01-25.
-
Indiana Sports Betting Apps - Best Promos & Sportsbooks for IN
(Sports Betting Dime, 2020-07-07). Accessed 2026-01-25.
|
| Iowa |
Yes |
6.75% |
No |
|
- Sports betting: Licensing fees and taxes for sports betting in Iowa are both very affordable for operators. New sports wagering licenses cost just $45,000. The tax rate on sports betting is 6.75% of gross gaming receipts – or the amount of remaining revenue after winning bets have been paid out.
- Parsed online rate: 6.75% → tax points 1/4.
|
-
491.13.pdf
(legis.iowa.gov). Accessed 2026-01-25.
-
Iowa Sports Betting Apps – Compare Top IA Promos & Sportsbooks
(Sports Betting Dime, 2020-07-07). Accessed 2026-01-25.
|
| Nevada |
Yes |
6.75% |
No |
|
- Sports betting: Nevada imposes a 6.75% excise tax on gross gaming revenue (including sports pools).
- Parsed online rate: 6.75% → tax points 1/4.
|
-
NRS: CHAPTER 463 - LICENSING AND CONTROL OF GAMING
(leg.state.nv.us, 2024-07-09). Accessed 2026-01-25.
|
| Alabama |
No |
|
No |
|
|
|
| Alaska |
No |
|
No |
|
|
|
| California |
No |
|
No |
|
|
|
| Georgia |
No |
|
No |
|
|
|
| Hawaii |
No |
|
No |
|
|
|
| Idaho |
No |
|
No |
|
|
|
| Minnesota |
No |
|
No |
|
|
|
| Mississippi |
No |
|
No |
|
|
|
| Montana |
No |
|
No |
|
|
|
| Nebraska |
No |
|
No |
|
|
|
| New Mexico |
No |
|
No |
|
|
|
| North Dakota |
No |
|
No |
|
|
|
| Oklahoma |
No |
|
No |
|
|
|
| South Carolina |
No |
|
No |
|
|
|
| South Dakota |
No |
|
No |
|
|
|
| Texas |
No |
|
No |
|
|
|
| Utah |
No |
|
No |
|
|
|
| Washington |
No |
|
No |
|
|
|
| Wisconsin |
No |
|
No |
|
|
|
