US Sports Betting Legislation Tracker - State by State
Last Updated: 01 July, 2025
Sportsbooks legally available in most states
Which US states have already legalized sports betting? Where can you bet legally online on websites or with mobile apps? What is the current situation of gambling law and betting legislation in my home state, and are there some legislative changes looming?
And, of course, what are the top sportsbook apps in my state? This section is dedicated to answering all of these questions and much more.
So, let's begin with a complete state-by-state breakdown of the current sports betting legislation nationwide. Please remember that you can read more thorough info on each state's gambling legislation and restrictions by clicking the state's name from the left-hand side of the table.
Where is sports betting legal in July 2025?
Betting on sports in the US
Mobile or online sports betting is not allowed in all US states, and for example, some states allow in-person wagering, or betting on horse races, but placing bets online is still considered illegal. So, even though the market is steadily opening up in the US, the overall gambling-related legislation might be still unclear for many sports fans.
To bet on sports online, you need to download a sportsbook app to wager in most states, as geo-fencing is usually used to limit mobile gambling within the borders of a particular state. Therefore, these sports betting apps function only in the states that have legalized this type of online gambling. In other words, you don't have to be a permanent resident of the state that has legalized sports betting, but you still have to be physically in that state to place wagers online.
Also, the availability of remote registration is one subject that provides its nuances to the field of legalized sports betting in the US. Most states that have permitted sports wagering allow bettors to open their accounts to sportsbook sites and apps within the confines of their homes. However, some states still require the users to register their accounts physically located in retail sportsbooks or casinos.
In the states that allow sports wagering, you can place a bet on almost every sport in the US and wager on all professional leagues worldwide. However, betting on high school, college, or non-sport events is still illegal in some states. For example, Nevada and New Jersey specifically restrict wagering on amateur events like high school sports, and few states do not even allow bets placed on college sports.
Other legal betting options
As with traditional sports wagering, the legality of other types of betting activities also varies quite heavily between each US state. Within this scope, wagering on horse races is the most widely available option, as only a few states have prohibited it. In addition, even though not featured in the table below, greyhound race betting is also legal in over 30 states.
When moving on to the wagering of college sports, the field narrows. Many states that have legalized sports betting allow the placing of such bets, but some restrictions are often in place. One of the most common ones is prohibiting betting on in-state college teams.
Aside from this, only a handful of US states allow esports betting for different reasons. One of them is that the state's gambling laws allow wagering only on sports events, and in some cases, esports events and tournaments still aren't considered "traditional sports."
| State | Horse race | College sports | eSports |
|---|---|---|---|
| Alabama | |||
| Arizona | |||
| Arkansas | |||
| California | |||
| Colorado | |||
| Connecticut | |||
| Delaware | |||
| Florida | |||
| Georgia | |||
| Idaho | |||
| Illinois | |||
| Indiana | |||
| Iowa | |||
| Kansas | |||
| Kentucky | |||
| Louisiana | |||
| Maine | |||
| Maryland | |||
| Massachusetts | |||
| Michigan | |||
| Minnesota | |||
| Mississippi | |||
| Missouri | |||
| Montana | |||
| Nebraska | |||
| Nevada | |||
| New Hampshire | |||
| New Jersey | |||
| New Mexico | |||
| New York | |||
| North Carolina | |||
| North Dakota | |||
| Ohio | |||
| Oklahoma | |||
| Oregon | |||
| Pennsylvania | |||
| Rhode Island | |||
| South Carolina | |||
| South Dakota | |||
| Tennessee | |||
| Texas | |||
| Utah | |||
| Vermont | |||
| Virginia | |||
| Washington | |||
| West Virginia | |||
| Wisconsin | |||
| Wyoming |
Most recent legislative updates from the US sports betting scene
July 3, 2025: Nevada Rep. Dina Titus pushes back against a tax change in Trump's economic plan that she says would devastate Las Vegas tourism. The Senate's proposal caps gambling loss deductions at 90%, forcing players to pay taxes even when they lose overall. Titus argues this unfairly burdens casual gamblers, risks driving them to illegal sites, and undermines local economies.
July 2, 2025: President Trump's "Big Beautiful Bill," headed for a House vote, could squeeze gamblers if it passes. The Senate version includes a rule capping gambling loss deductions at 90%. So, if you win and lose $100,000, you'd still owe taxes on $10,000 of phantom income. This change would hit frequent and professional gamblers hardest while indirectly helping casinos and sportsbooks.
June 26, 2025: FanDuel updates its Terms and Conditions to ban coordinated group betting, a move many bettors suspect was triggered by a costly seven-leg MLB parlay that netted players $2.2 million. This massive payout came after a tipster shared the winning picks, leading fans to accuse FanDuel of hypocrisy. The new policy gives the operator the right to void bets placed by groups, sparking concerns it will be used to avoid honoring successful high-profile wagers.
June 25, 2025: The NCAA moves toward easing its ban on sports betting, with the Division I Council showing early support for allowing college athletes and staff to wager on professional sports. While not yet finalized, the proposal represents a major shift in NCAA policy and still requires additional approvals across divisions and a final vote in October. Leaders are also pushing for leniency measures for athletes who come forward about gambling.
June 24, 2025: New Jersey is set to increase taxes on online sportsbooks and mobile casinos, though not as steeply as Governor Phil Murphy's proposed 25%. Lawmakers and Murphy reached a budget deal that includes a tax bump—expected to stay below 20%—to help close a $1.5 billion deficit and support programs for seniors and people with disabilities. Current rates are 13% for online sports betting and 15% for iGaming.
Casino gambling and online poker in the US
Even though online sports wagering is becoming increasingly available in the US, the same cannot be said about online casino gambling, also known as iGaming, as only a few states have legalized online casino apps. While lawmakers in many states are actively pushing for new gambling bills centered around allowing iGaming, these law proposals either move painfully slow or are basically dead in the water from the very beginning.
As the table below shows, the legalization of online poker goes almost entirely hand in hand with the availability of iGaming. However, retail casinos, either commercial ones or tribal gambling locations, can be found very widely in the US.
| State | Online casinos | Retail casinos | Online poker |
|---|---|---|---|
| Alabama | |||
| Arizona | |||
| Arkansas | |||
| California | |||
| Colorado | |||
| Connecticut | |||
| Delaware | |||
| Florida | |||
| Georgia | |||
| Idaho | |||
| Illinois | |||
| Indiana | |||
| Iowa | |||
| Kansas | |||
| Kentucky | |||
| Louisiana | |||
| Maine | |||
| Maryland | |||
| Massachusetts | |||
| Michigan | |||
| Minnesota | |||
| Mississippi | |||
| Missouri | |||
| Montana | |||
| Nebraska | |||
| Nevada | |||
| New Hampshire | |||
| New Jersey | |||
| New Mexico | |||
| New York | |||
| North Carolina | |||
| North Dakota | |||
| Ohio | |||
| Oklahoma | |||
| Oregon | |||
| Pennsylvania | |||
| Rhode Island | |||
| South Carolina | |||
| South Dakota | |||
| Tennessee | |||
| Texas | |||
| Utah | |||
| Vermont | |||
| Virginia | |||
| Washington | |||
| West Virginia | |||
| Wisconsin | |||
| Wyoming |
Latest news and updates regarding the US casino and iGaming markets
June 30, 2025: Las Vegas Strip casinos see gambling revenue fall for a fourth straight month in May, dropping 3.9% year-over-year to $713.7 million—their weakest May since 2021. Statewide gaming revenue slid 2.2% to $1.29 billion. The slump coincided with a 6.5% dip in tourism, as only 3.41 million visitors came to the city amid growing financial concerns.
June 26, 2025: Maine's online casino bill, LD 1164, moves forward as the Senate advances it to the special appropriations table, bringing it closer to Governor Janet Mills. Although 100 bills now await her decision, Mills has 10 days to act, and she has previously opposed gaming expansions, vetoing sports betting twice before a 2022 compromise. With the legislature adjourned, any veto would likely stall iGaming legalization until next year.
June 25, 2025: Research and Markets projects North America's online gambling market will surge to $32.95 billion by 2030, expanding at a 12.2% annual growth rate. In 2024, sports betting led the sector with nearly half the market share, driven by broader legalization, while desktop sites surprisingly outperformed mobile. Globally, The Research Insights forecasts online gaming revenue will more than double to $153.57 billion by 2030, growing at an 11.7% CAGR.
June 23, 2025: Massachusetts is edging closer to legalizing online casinos, with two bills proposing a licensing system that would allow land-based casinos to partner with digital operators. The plan includes a $5 million fee for five-year licenses and a 20% tax on operator revenue. Lawmakers are set to review the proposals in an upcoming committee hearing.
Taxes on sports betting winnings - state by state
Each US state treats sports betting winnings a bit differently when it comes to taxes, as some see such winnings as ordinary income, while others have set direct tax rates on gambling winnings alone. The following table shows the tax on bettor's sports betting and gambling-related winnings state-by-state.
Note: The sportsbook operators themselves will, of course, also pay taxes to each state based on their own revenue, but such figures are not presented here.
As a reminder, the federal 28% tax rate of all wins may apply to your winnings regardless of your home state, depending, for example, on the winning amount, the possible deduction of gambling-related losses, and your other reported income. As many factors go into taxes on winnings, and not every case is the same, we highly advise everyone to consult a tax attorney or an accountant no matter the state you live in, especially if you win big in sports betting or any other form of gambling.
| State | Tax rate for betting/gambling winnings |
|---|---|
| Alabama | 2% - 5% (depending on income level) |
| Arizona | 2.59% - 4.50% (based on the level of income) |
| Arkansas | ~3% (tax rate is based on the overall income level) |
| California | 1% - 12.3% (winnings treated as ordinary income) |
| Colorado | 4.40% |
| Connecticut | 6.99% |
| Delaware | 2.2%- 6.6% |
| Florida | 0% |
| Georgia | 5.75% (Over $5000) |
| Idaho | - |
| Illinois | 4.95% (For winnings over $1,000) |
| Indiana | 3.23% |
| Iowa | 5% |
| Kansas | 5% |
| Kentucky | 6% |
| Louisiana | 4.25% |
| Maine | 7.15% |
| Maryland | 2%-5.75% |
| Massachusetts | 5% |
| Michigan | 4.25% |
| Minnesota | 5.35% - 9.85% |
| Mississippi | 3% |
| Missouri | - |
| Montana | 6.9% (For wins greater than $5,000) |
| Nebraska | 5% |
| Nevada | 6.75% |
| New Hampshire | 0% |
| New Jersey | 3% |
| New Mexico | 6% |
| New York | 4%-10.9% |
| North Carolina | 5.25% |
| North Dakota | 2.9% |
| Ohio | 2.85%-4.797% |
| Oklahoma | Based on state tax laws, gambling winnings are taxed as supplementary wages. |
| Oregon | 2.3% |
| Pennsylvania | 3.07% |
| Rhode Island | 5.99% |
| South Carolina | - |
| South Dakota | 0% |
| Tennessee | 0% |
| Texas | 24% (on certain kinds of gambling winnings) |
| Utah | 4.85% (individual income tax rate) |
| Vermont | 6%-7.25% |
| Virginia | 2%-5.75% |
| Washington | 0% |
| West Virginia | 3%-6.5% |
| Wisconsin | 7.65% (For payouts $5,001 or more) |
| Wyoming | 0% |
US sports betting market - Yearly revenue data
The table below shows how the US legal sports betting market has evolved over the years, based on total bets placed (handle) and total revenue and tax income generated by each state reporting such figures. The bracketed percentage indicates how the handle and revenue figures have changed compared to the previous year's totals.
The brackets in each year's cell show how the total number of US states that have legal sports betting has evolved during the year in question. For example, the 2023 calendar year started with 27 states with legalized sports wagering, but at the end of that year, a total of 32 states made such activities legal, at least at some level.
Year | Handle (YoY) | Revenue (YoY) | Tax income |
|---|---|---|---|
2025 YTD | $66,765,164,658 | $6,010,180,118 | $1,393,308,748 |
2024 (32>34) | $149,853,968,856 (23.71%) | $13,132,446,821 (21.45%) | $2,777,914,456 (31.27%) |
2023 (27>32) | $121,131,644,685 (29.15%) | $10,813,143,431 (43.05%) | $2,116,262,924 (42.00%) |
2022 (26>27) | $93,792,843,522 (62.40%) | $7,559,262,900 (74.02%) | $1,490,301,430 (161.79%) |
2021 (19>26) | $57,754,303,855 (168.06%) | $4,343,956,567 (180.71%) | $569,273,833 (129.62%) |
2020 (13>19) | $21,545,027,984 (63.98%) | $1,547,493,477 (68.19%) | $247,918,492 (96.90%) |
2019 (7>13) | $13,138,741,263 (184.45%) | $920,092,650 (175.00%) | $125,914,064 (233.13%) |
2018 (3>7) | $4,618,927,053 | $334,579,931 | $37,797,161 |
TOTALS | $528,600,621,876 | $44,661,155,895 | $8,758,691,108 |
The 2025 YTD figures are as of July 2, 2025.
Which US states have bet the most in 2025?
State (2025 Reports) | Total handle | Revenue | Tax income |
|---|---|---|---|
1. New York (5/12) | $11,286,415,248 | $1,036,586,711 | $551,195,648 |
2. Illinois (4/12) | $5,403,007,296 | $478,955,599 | $170,614,251 |
3. New Jersey (5/12) | $5,253,299,320 | $460,152,588 | $59,253,229 |
4. Ohio (5/12) | $4,312,537,895 | $384,147,734 | $77,408,648 |
5. Pennsylvania (5/12) | $3,839,860,478 | $305,271,797 | $67,666,735 |
6. Massachusetts (5/12) | $3,509,175,683 | $367,832,660 | $71,619,181 |
7. Nevada (5/12) | $3,456,615,218 | $225,448,000 | $15,100,953 |
8. Virginia (5/12) | $3,187,925,029 | $340,060,399 | $46,874,053 |
9. North Carolina (5/12) | $3,013,793,818 | $280,360,237 | $50,464,842 |
10. Colorado (5/12) | $2,775,049,513 | $239,853,349 | $17,022,214 |
The figures shown in the table above are as of July 2, 2025.
*The brackets beside the state name indicate the number of published revenue reports from the state in the 2025 calendar year. Here, "(7/12)" would mean that the state has published five monthly reports so far (from January to July 2025).
Top 10 betting markets in the United States in 2024
State | Total handle | Revenue | Tax income |
|---|---|---|---|
1. New York | $23,333,977,144 | $2,049,143,425 | $1,042,102,653 |
2. Illinois | $14,016,684,933 | $1,214,221,638 | $263,824,650 |
3. New Jersey | $12,774,039,219 | $1,094,630,340 | $142,325,690 |
4. Ohio | $8,880,965,221 | $899,375,803 | $180,837,579 |
5. Pennsylvania | $8,421,417,830 | $778,420,570 | $175,623,068 |
6. Arizona | $7,959,647,194 | $702,707,990 | $42,721,798 |
7. Nevada | $7,897,081,590 | $482,121,000 | $32,543,170 |
8. Massachusetts | $7,401,117,705 | $668,672,923 | $130,196,306 |
9. Virginia | $6,925,832,328 | $684,952,275 | $92,247,610 |
10. Colorado | $6,187,564,044 | $475,176,730 | $31,934,107 |
Legal age for sports betting & gambling by state
As we have established, the sports betting and gambling legislations vary quite vastly between each US state, so obviously, the age limits for different types of gambling are also alternate nationwide. While 21+ is the most common legal sports betting age in the United States, a few states, namely New Hampshire, Montana, Rhode Island, Wyoming, and Kentucky, as well as Washington DC, allow sports wagering for 18-year-olds and above.
| State | Legal age for betting/gambling |
|---|---|
| Alabama | Sports betting is illegal / gambling: 18+ |
| Arizona | 21+ |
| Arkansas | 21+ |
| California | Sports betting is illegal / gambling: 18+ |
| Colorado | 21+ |
| Connecticut | 21+ |
| Delaware | 21+ |
| Florida | 21+ |
| Georgia | Sports betting is illegal / lottery: 18+ |
| Idaho | Sports betting is illegal / horse race wagering: 18+ |
| Illinois | 21+ |
| Indiana | 21+ |
| Iowa | 21+ |
| Kansas | 21+ (sports betting), 18+ (horse race betting & lottery) |
| Kentucky | 18+ |
| Louisiana | 21+ |
| Maine | 21+ |
| Maryland | 21+ |
| Massachusetts | 21+ |
| Michigan | 21+ |
| Minnesota | Sports betting is illegal / gambling: 18+ |
| Mississippi | 21+ |
| Missouri | DFS & lottery: 18+ / gambling: 21+ |
| Montana | 18+ |
| Nebraska | 21+ |
| Nevada | 21+ |
| New Hampshire | 18+ |
| New Jersey | 21+ |
| New Mexico | 21+ |
| New York | 21+ |
| North Carolina | 21+ |
| North Dakota | 21+ |
| Ohio | 21+ |
| Oklahoma | Sports betting is illegal / gambling: 18+ |
| Oregon | 21+ |
| Pennsylvania | 21+ |
| Rhode Island | 18+ |
| South Carolina | Sports betting is illegal / gambling: 21+ |
| South Dakota | 21+ |
| Tennessee | 21+ |
| Texas | Sports betting is illegal / other forms of gambling: 21+ |
| Utah | Sports betting is illegal / DFS & social sportsbooks: 18+ |
| Vermont | 21+ |
| Virginia | 21+ |
| Washington | 21+ |
| West Virginia | 21+ |
| Wisconsin | 21+ |
| Wyoming | 18+ |
Some commonly asked questions (FAQ)
How many states offer some form of legal sports betting in 2025?
As of July 2025, there are currently 38 states that offer at least one form of legal sports betting. Additionally, Washington D.C. also offers legal sports wagering.
How much of an economic impact does sports betting have in the US?
According to revenue reports published by each state with legalized sports betting, Americans wagered over $149 billion on sports betting in 2024 alone, resulting in over $2.7 billion in tax revenue for the US combined.
What factors are stopping states from offering legal sports betting?
Multiple factors go into states' inability to get legislation passed. In some states, gaming tribes are fighting against the legalization, others can't agree on tax rates, and a few have government officials who are adamantly against all gambling.
What state has generated the most tax revenue from sports betting?
New York is tied for the highest tax rate in the U.S. at 51%. With this rate, as of July 2025, all licensed sportsbooks in the state have paid over $2.8 billion in taxes in total since sports betting was legalized in June 2019.
