Last modified: March 27, 2024
Legal
Illegal
# of States (and D.C.)
Legal: 32
Illegal: 12
Arizona
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
April 15, 2021
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: Application Fee $100,000; Initial License Fee $750,000; Annual Renewal Fee $150,000
- Tax Rate: 10% online, 8% casino
- Consumer Protection Provisions: Yes
- Minimum Age: 21
- College Sports Allowed: Yes
- Master Licenses and Potential Partnerships Available: 20 Indian tribes and professional sports entities: 10 licenses are issued to Indian tribes; 10 licenses are issued to professional sports entities
Arkansas
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
November 6, 2018
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: Application fee of up to $250,000; 10-year renewal fee: $10,000
- Tax Rate: 13% on the first $150,000,000 of net casino gaming receipts and 20% on net casino gaming receipts exceeding $150,000,000
- Consumer Protection Provisions: No
- Minimum Age: 21
- College Sports Allowed: No
- Master Licenses and Potential Partnerships Available: Permits up to 8 mobile sportsbooks; currently 3 retail and 3 mobile
Colorado
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
November 5, 2019
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: Internet Sports Betting Operator Licensee OR Master Licensee conducting internet sports betting: $78,000; Sports Betting Operator Licensee OR Master Licensee conducting retail sports betting: $11,700; New Master License: $2,000; New Sports or Internet License: $1,200
- Tax Rate: 10%
- Consumer Protection Provisions: Yes
- Minimum Age: 21
- College Sports Allowed: Yes, other than proposition bets
- Master Licenses and Potential Partnerships Available: Currently 21 mobile; 10 retail
Connecticut
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Rules & Regulations:
Effective Date:
May 25, 2021
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: Online initial license: application fee of $250,000 with renewal fee of $100,000; Retail license: initial application fee of $20,000 with annual renewal fee of $20,000
- Tax Rate: The tribes are required to pay 13.75% on off-reservation sports betting; as a state entity, the Connecticut Lottery does not pay taxes for the right to offer sports betting
- Consumer Protection Provisions: Yes
- Minimum Age: 21
- College Sports Allowed: Yes, provided wagering on Connecticut college teams only when they are playing in an intercollegiate tournament.
- Master Licenses and Potential Partnerships Available: 3 online skins and must partner with a Indian tribe or the lottery; CT Lottery can operate up to 15 retail sportsbooks
Delaware
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
June 4, 2018
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: NA
- Tax Rate: State receives 50% of revenue from sports betting
- Consumer Protection Provisions: NA
- Minimum Age: 21
- College Sports Allowed: Yes, but not on Delaware colleges
- Master Licenses and Potential Partnerships Available: 3 casinos operate retail sportsbooks
Florida
Legal Status:
Legal
Offerings:
Retail Allowed
Summary:
- License Fees: NA
- Tax Rate: NA
- Consumer Protection Provisions: No
- Minimum Age: 21
- College Sports Allowed: NA
- Master Licenses and Potential Partnerships Available: NA
Illinois
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
May 8, 2019
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: The Initial license fee for a master sports wagering license for an organization licensee is 5% of its handle from the preceding calendar year or the lowest amount that is required to be paid as an initial license fee by an owners licensee under subsection (b) of Section 25-35, whichever is greater but not to exceed $10,000,000. For an organization licensee licensed after the effective date of this Act, the master sports wagering license fee shall be $5,000,000 or 5% of its adjusted gross receipts from its first 12 months of gambling operations, whichever is greater but not to exceed $10,000,000; The master sports wagering license is valid for 4 years; Renewal Fee: $1,000,000 for a 4 year license.
- Tax Rate: 15%
- Consumer Protection Provisions: Yes
- Minimum Age: 21
- College Sports Allowed: Yes, but not Illinois collegiate teams/programs
- Master Licenses and Potential Partnerships Available: Currently 8 mobile sportsbooks
Indiana
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: Application fee of $100,000; $50,000 annual fee
- Tax Rate: 9.5%
- Consumer Protection Provisions: No
- Minimum Age: 21
- College Sports Allowed: Yes
- Master Licenses and Potential Partnerships Available: Currently 17 mobile sportsbooks
Iowa
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
May 13, 2019
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: Initial license fee is $45,000; Renewal Fee $10,000 annually
- Tax Rate: 6.75%
- Consumer Protection Provisions: No
- Minimum Age: 21
- College Sports Allowed: Yes, but not on Iowa colleges
- Master Licenses and Potential Partnerships Available: Each of the 19 casinos in the state can have up to 3 online partners
Kansas
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
May 19, 2022
Application(s):
Must partner with a state casino.
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: N/A
- Tax Rate: 10%
- Consumer Protection Provisions: Yes
- Minimum Age: 21
- College Sports Allowed: Yes
- Master Licenses and Potential Partnerships Available: Kansas sports betting law allows up to three online skins for each of the four casinos in the state.
Kentucky
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
June 29, 2023
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: Tracks must pay an initial $500,000 fee with a $50,000 renewal. Sports betting service providers must pay an initial $50,000 fee with a $10,000 renewal.
- Tax Rate: 9.75% at retail locations, 14.25% online
- Consumer Protection Provisions: Yes
- Minimum Age: 18
- College Sports Allowed: Yes
- Master Licenses and Potential Partnerships Available: Up to 27 mobile sportsbooks permitted; currently 8 mobile and 9 retail
Louisiana
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
June 22, 2022
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: Sports Wagering License Application Fee $250,000; Sports Wagering License Fee $500,000 every 5 years
- Tax Rate: Online 15%; Retail 10%
- Consumer Protection Provisions: No
- Minimum Age: 21
- College Sports Allowed: Yes
- Master Licenses and Potential Partnerships Available: Each of the 20 combined casinos and pari-mutuel horse tracks are allowed to partner with 2 online operators
Maine
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
July 31, 2022
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: Mobile Initial and Renewal License fee: $200,000 every 4 years; Facility Sports Wagering License Initial and Renewal fee: $4,000
- Tax Rate: 10%
- Consumer Protection Provisions: No
- Minimum Age: 21
- College Sports Allowed: Yes, as long as not on Maine team
- Master Licenses and Potential Partnerships Available: Each of the 4 casinos have 1 skin and 10 retail locations are allowed
Maryland
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
January 13, 2022
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: For a Tier 1 sports wagering contractor, the: (a) Application fee is $1,500; (b) License fee is $2,500; and (c) Background investigation deposit is $2,000; For a Tier 2 sports wagering contractor, the: (a) Application fee is $750; (b) License fee is $800; and (c) Background investigation deposit is $2,000.
- Tax Rate: 15%
- Consumer Protection Provisions: None
- Minimum Age: 21
- College Sports Allowed: Yes
- Master Licenses and Potential Partnerships Available: Up to 60 mobile licenses permitted; currently 13 licensed sportsbooks
Massachusetts
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
August 10, 2022
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: Application Fee of $200,000; Initial and renewal license fee: $5,000,000 for five years
- Tax Rate: 20% (online); 15% (in person)
- Consumer Protection Provisions: Yes
- Minimum Age: 21
- College Sports Allowed: Yes, as long as no MA team except in a tournament
- Master Licenses and Potential Partnerships Available: Authorizes 15 mobile sports betting licenses: 7 available by competitive bid, and 8 tied to a land-based partner (casino or racetrack)
Michigan
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
December 20, 2019
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: Application fee is $50,000; Initial license fee is $100,000; Renewal License Fee $50,000 each year (a) Sports betting operator license application: $50,000.00.
- Tax Rate: 8.4%
- Consumer Protection Provisions: Yes
- Minimum Age: 21
- College Sports Allowed: Yes
- Master Licenses and Potential Partnerships Available: Currently 14 sportsbooks
Mississippi
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
August 1, 2018
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: NA
- Tax Rate: 12%
- Consumer Protection Provisions: No
- Minimum Age: 21
- College Sports Allowed: Yes
- Master Licenses and Potential Partnerships Available: Mobile sports betting only allowed on casino’s physical premises
Montana
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
May 3, 2019
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: NA
- Tax Rate: NA
- Consumer Protection Provisions: NA
- Minimum Age: 18
- College Sports Allowed: Yes
- Master Licenses and Potential Partnerships Available: Only option is Sports Bet Montana
Nebraska
Legal Status:
Legal
Offerings:
Retail Allowed
Effective Date:
May 25, 2021
Summary:
- License Fees: $5,000,000 to be paid over 5 years (set statute) ā the first $1,000,000 due at time of application; Annual renewal: $50,000
- Tax Rate: 20%
- Consumer Protection Provisions: Yes
- Minimum Age: 21
- College Sports Allowed: Yes, but not on Nebraska collegiate teams/placing
- Master Licenses and Potential Partnerships Available: NA
New Hampshire
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
July 18, 2019
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: NA
- Tax Rate: 51%
- Consumer Protection Provisions: Yes
- Minimum Age: 18
- College Sports Allowed: Yes, as long as no school in the competition is from New Hampshire or the competition does not take place in New Hampshire
- Master Licenses and Potential Partnerships Available: No more than 10 sportsbook retail locations may be in operation at any given time.
New Jersey
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
June 11, 2018
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: Initial License Fee: $100,000
- Tax Rate: 8.5%
- Consumer Protection Provisions: No
- Minimum Age: 21
- College Sports Allowed: Yes as long as no school is from New Jersey
- Master Licenses and Potential Partnerships Available: Currently 17 sportsbooks
New Mexico
Legal Status:
Legal
Offerings:
Retail Allowed
Effective Date:
October 16, 2018
Summary:
- License Fees: N/A
- Tax Rate: N/A
- Consumer Protection Provisions: N/A
- Minimum Age: 21
- College Sports Allowed: Yes
- Master Licenses and Potential Partnerships Available: Only Tribal Casinos are permitted to offer sports wagering on Tribal land.
New York
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
July 30, 2021
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: Mobile platforms: $25,000,000 initial fee with annual $2.5M fee to land-based commercial casino to house servers/etc.; Retail/casinos: no initial/renewal fee
- Tax Rate: Mobile platform: 51%; Land-based: 10%
- Consumer Protection Provisions: No
- Minimum Age: 21
- College Sports Allowed: Yes, as long as no school in the competition is from New York and college proposition betting is prohibited.
- Master Licenses and Potential Partnerships Available: Only 9 mobile sportsbooks are currently allowed to operate in the state
North Carolina
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Rules & Regulations:
Effective Date:
June 14, 2023
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: To qualify as an interactive sports wagering operator, the licensee must contract with a professional sports team; the owner or operator of a motorsports facility or a facility that hosts a professional golf tournament annually; a sports governing body that annually sanctions more than one National Association for Stock Car Auto Racing national touring race in the state; a sports governing body that annually sanctions more than one professional golf tournament and pay a $1,000,000 license fee (if denied, the Commission keeps $50,000).
- Tax Rate: 18%
- Consumer Protection Provisions: Yes
- Minimum Age: 21
- College Sports Allowed: Yes
- Master Licenses and Potential Partnerships Available: Up to 12 mobile sportsbooks and 8 retail permitted
Ohio
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Effective Date:
January 1, 2023
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees:
- Tax Rate: 20%
- Consumer Protection Provisions: Yes
- Minimum Age: 21
- College Sports Allowed: Yes – BUT not collegiate player prop
- Master Licenses and Potential Partnerships Available: Up to 25 Type A Licenses; however, the commission may issue additional Type A sports gaming proprietor licenses to eligible applicants who demonstrate to the commission that the sports gaming market in this state needs additional Type A sports gaming proprietors; The commission shall license not more than 40 Type B sports gaming proprietors at any one time
South Dakota
Legal Status:
Legal
Offerings:
Retail Allowed
Summary:
- License Fees: The application fee is $5000, and the license fee is $2000 with a fiscal year (July through June) renewal fee of $2000
- Tax Rate: 9%
- Consumer Protection Provisions: Yes
- Minimum Age: 21
- College Sports Allowed: Yes, but no proposition bets and not involving South Dakota collegiate athletes
- Master Licenses and Potential Partnerships Available: NA
Tennessee
Legal Status:
Legal
Offerings:
Mobile Allowed
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: $50,000 application fee; Annual License Fees: for Licensees receiving $100,000,000 or more in Gross Wagers in the immediately preceding 12-month period, $750,000; for Licensees receiving less than $100,000,000 in Gross Wagers in the immediately preceding 12-month period, $375,000
- Tax Rate: 1.85%
- Consumer Protection Provisions: Yes
- Minimum Age: 21
- College Sports Allowed: Yes, but wagers based on propositions, player statistics, whether a team will play or not play, and in game betting not allowed
- Master Licenses and Potential Partnerships Available: Currently 12 sportsbooks
Vermont
Legal Status:
Legal
Offerings:
Mobile Allowed
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: $500,000
- Tax Rate: 20%
- Consumer Protection Provisions: Yes
- Minimum Age: 21
- College Sports Allowed: Yes, but not on Vermont collegiate events unless playing in a national sports tournament
- Master Licenses and Potential Partnerships Available: Permits up to 6 mobile sportsbooks
Virginia
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: Permit Holder Application: No fee due at time of submission; however, a fee of $250,000 is due prior to the award of a permit; Principal Application – $50,000 non-refundable fee per principal/principal entity; Renewal Fee: $200,000
- Tax Rate: 15%
- Consumer Protection Provisions: Yes
- Minimum Age: 21
- College Sports Allowed: Yes as long as it is not on a Virginia team and no proposition bets on college sports
- Master Licenses and Potential Partnerships Available: Currently 16 online sportsbooks, 1 retail
Washington
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: NA
- Tax Rate: NA
- Consumer Protection Provisions: Yes
- Minimum Age: 18
- College Sports Allowed: Yes as long as it is not on a Washington team or that takes place in Washington
- Master Licenses and Potential Partnerships Available: Mobile is only allowed on a tribe’s retail premises
Washington D.C.
Legal Status:
Legal
Offerings:
Mobile & Retail Allowed
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: A Class A operator license shall be issued for 5 years and require an application fee of $500,000; Renewal fee is $250,000
- Tax Rate: 10% of the gross sports wagering revenue from the preceding calendar month
- Consumer Protection Provisions: Yes
- Minimum Age: 18
- College Sports Allowed: No
- Master Licenses and Potential Partnerships Available: Limit of 5 sportsbooks
Wyoming
Legal Status:
Legal
Offerings:
Mobile Allowed
Licenses & Partnerships:
Potential Master Licenses and Partnerships Available
Summary:
- License Fees: Application Fee $2,500; Permit Fee: $100,000 for 5 year permit
- Tax Rate: Monthly tax of 10% of online sports wagering revenue from the previous month
- Consumer Protection Provisions: Yes
- Minimum Age: 18
- College Sports Allowed: Yes
- Master Licenses and Potential Partnerships Available: 4 online sportsbooks
Alabama
Legal Status:
Currently Illegal
Alaska
Legal Status:
Currently Illegal
California
Legal Status:
Currently Illegal
Georgia
Legal Status:
Currently Illegal
Hawaii
Legal Status:
Currently Illegal
Idaho
Legal Status:
Currently Illegal
Minnesota
Legal Status:
Currently Illegal
Missouri
Legal Status:
Currently Illegal
Oklahoma
Legal Status:
Currently Illegal
South Carolina
Legal Status:
Currently Illegal
Texas
Legal Status:
Currently Illegal
Utah
Legal Status:
Currently Illegal