Last modified: November 3, 2021

United States
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
—

License Fee:
—

Enabling Law(s):
—


Alabama
Legal?:
No

Legislative Status:
Illegal

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
HB 315
2019



Alaska
Legal?:
No

Legislative Status:
Illegal

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
—


Arizona
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes, pending launch

Tax Rate:
8-10%

License Fee:
$750K

Enabling Law(s):
HB 2772
2021



Arkansas
Legal?:
Yes

Legislative Status:
Legal

Mobile:
No

Tax Rate:
13-20%

License Fee:
<$250K

Enabling Law(s):
HB 1942
2019



California
Legal?:
No

Legislative Status:
Illegal

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
—


Colorado
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
10%

License Fee:
$1.2-2K

Enabling Law(s):
HB 19-1327
2020



Connecticut
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes, pending launch

Tax Rate:
13.75%

License Fee:
$250K

Enabling Law(s):
HB 6451
2021

HB 7331
2019

SB 17
2019

SB 665
2019



Delaware
Legal?:
Yes

Legislative Status:
Legal

Mobile:
No

Tax Rate:
50%

License Fee:
$4K

Enabling Law(s):
HB 249
2017



Florida
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
13.75%

License Fee:
—

Enabling Law(s):
HB 1370
2021



Georgia
Legal?:
No

Legislative Status:
Illegal

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
—


Hawaii
Legal?:
No

Legislative Status:
Illegal

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
—


Idaho
Legal?:
No

Legislative Status:
Illegal

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
—


Illinois
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
15-17%

License Fee:
$10M Retail; $20M Online

Enabling Law(s):
230 ILCS 45
2019



Indiana
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
9.50%

License Fee:
$100K

Enabling Law(s):
SB 552
2019



Iowa
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
6.75%

License Fee:
$45K

Enabling Law(s):
S.F. 617
2019



Kansas
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
HB 2068
2019

SB 222
2019

HB 2444
2021



Kentucky
Legal?:
No

Legislative Status:
Illegal

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
HB 175
2019

HB 137
2020



Louisiana
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes, pending launch

Tax Rate:
10% Retail; 15% Online

License Fee:
$250K

Enabling Law(s):
HB 697
2021

SB 247
2021

SB 142
2021



Maine
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
SB 553
2019

LD 1352
2021



Maryland
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes, pending launch

Tax Rate:
15%

License Fee:
$250K-2M based on type of license

Enabling Law(s):
HB 940
2021



Massachusetts
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
HB 4887
2020

SB 882
2019

H 4887
2020



Michigan
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
8.40-9.65%

License Fee:
$150K

Enabling Law(s):
Act 149
2019

HB 4311
2019

SB 186
2019



Minnesota
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
SB 1894
2019

HB 1278
2019



Mississippi
Legal?:
Yes

Legislative Status:
Legal

Mobile:
No

Tax Rate:
11-12% (8% State, 3-4% Local)

License Fee:
$5K

Enabling Law(s):
Title 13: Gaming
2017

HB 967
2017



Missouri
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
SB 44
2019

SB 222
2019



Montana
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
Lottery collects revenue, minus expenses

License Fee:
$1K

Enabling Law(s):
SB 330
2020

HB 725
2019



Nebraska
Legal?:
Yes

Legislative Status:
Legal

Mobile:
No

Tax Rate:
20%

License Fee:
N/A

Enabling Law(s):
LB 561
2021



Nevada
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
8.5-14.25%

License Fee:
N/A

Enabling Law(s):
NRS 463


New Hampshire
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
50% Retail; 51% Online

License Fee:
N/A

Enabling Law(s):
287-I: Sports Betting
2019

HB 480
2019



New Jersey
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
8.5% Retail; 14.25% Online

License Fee:
$100K

Enabling Law(s):
AB 4111
2018



New Mexico
Legal?:
No

Legislative Status:
Illegal

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
HB 441
2019



New York
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes, pending launch

Tax Rate:
10%

License Fee:
$25M

Enabling Law(s):
S 5883
2013



North Carolina
Legal?:
Yes

Legislative Status:
Legal

Mobile:
No

Tax Rate:
8%

License Fee:
$500K

Enabling Law(s):
SB 688
2021

SB 154
2019

SB 574
2019



North Dakota
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
HB 1254
2019



Ohio
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
HB 194
2019



Oklahoma
Legal?:
No

Legislative Status:
Illegal

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
—


Oregon
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
Total Revenue- Expenses

License Fee:
N/A

Enabling Law(s):
HB 2288
2019



Pennsylvania
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
36%

License Fee:
$10M

Enabling Law(s):
HB 271
2017

CODE 1401
2021



Rhode Island
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
51%

License Fee:
N/A

Enabling Law(s):
SB 37
2019

HB 7200
2018



South Carolina
Legal?:
No

Legislative Status:
Illegal

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
HJR 3409
2019



South Dakota
Legal?:
Yes

Legislative Status:
Legal

Mobile:
No

Tax Rate:
9%

License Fee:
$2K

Enabling Law(s):
SJR 501
2020



Tennessee
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Online only

Tax Rate:
20%

License Fee:
$750K

Enabling Law(s):
H1
2019



Texas
Legal?:
No

Legislative Status:
Illegal

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
HB 1275
2019



Utah
Legal?:
No

Legislative Status:
Illegal

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
—


Vermont
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
HB 484
2019

SB 59
2019



Virginia
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
15%

License Fee:
$250K

Enabling Law(s):
SB 384
2020

SB 1126
2019

HB 2321
2019



Washington
Legal?:
Yes

Legislative Status:
Legal

Mobile:
No

Tax Rate:
10%

License Fee:
$100K

Enabling Law(s):
SB 5212
2021

HB 1975
2019

SB 5965
2019



Washington D.C.
 
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
10%

License Fee:
<$500K

Enabling Law(s):
D.C. Act 22-594
2019



West Virginia
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
10%

License Fee:
$100K

Enabling Law(s):
SB 415
2019



Wisconsin
Legal?:
No

Legislative Status:
Illegal

Mobile:
—

Tax Rate:
—

License Fee:
—

Enabling Law(s):
—


Wyoming
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes, pending launch

Tax Rate:
10%

License Fee:
$100K

Enabling Law(s):
HB 225
2020

HB 133
2021