Online Sports Betting by State: Legal States Tracker

There is no single national law that legalizes or bans sports betting across the country. Each state decides whether and how to allow it within its own borders, which is why the map is a patchwork: some states offer full statewide mobile betting, some allow only in-person wagering, and some prohibit it entirely. Online sports betting accounts for the large majority of legal wagering in the United States. For the picture across every gambling type, see whether online gambling is legal, or our main online sportsbooks guide.

The End of PASPA: How 2018 Changed Everything

Until 2018, a federal law called the Professional and Amateur Sports Protection Act, or PASPA, effectively banned sports betting outside Nevada. In May 2018, the U.S. Supreme Court struck down PASPA in Murphy v. NCAA, ruling that the federal government could not compel states to prohibit sports betting. That decision returned the choice to each state, and legal markets have launched nearly every year since. New Jersey, which brought the case, became the first state to launch online sports betting in August 2018.

Three Tiers: Online, Retail-Only, and No Betting

At the highest level, states fall into three groups. The largest has legal online or mobile sports betting available statewide through licensed apps, often alongside retail sportsbooks. A smaller group permits only retail betting, meaning in-person wagers at casinos, tribal venues or lottery terminals, with no statewide mobile option. A third group has no legal sports betting at all. As of June 2026, roughly 30 states plus Washington, D.C., and Puerto Rico offer online betting, several more offer retail-only betting, and 11 states have no legal sports betting in any form. Within those tiers, the details vary enough that it helps to break legal betting into five distinct models, covered in the next section.

How Regulators License and Audit Sportsbooks

In legal states, operators must be licensed before taking bets. The licensing body is usually a state gaming commission, lottery or racing commission. Operators typically must pass background checks, demonstrate financial stability, pay licensing fees, implement geolocation and identity verification, and provide responsible gambling tools. Regulators audit operators on an ongoing basis, publish monthly handle and revenue reports, monitor for integrity issues, and can fine or suspend a license for violations. Many states also coordinate with leagues and integrity monitors to flag suspicious betting patterns, and some maintain public exclusion lists barring specific individuals from wagering.

“Legal” does not mean the same thing in every state. There are five distinct models, and knowing which one applies tells you whether you can bet from your couch, whether you have a choice of apps, and where the bet is legally considered to take place.

Most states follow a similar path from idea to live market. Understanding the steps explains why some states take years and why a bill passing is not the same as betting going live.

1. Bill drafted and filed. A lawmaker introduces a bill or joint resolution spelling out who can offer sports betting, where, and how it will be taxed.
2. Committee hearings. One or more committees take testimony from regulators, tribes, leagues and problem-gambling groups.
3. Chamber votes. Each legislative chamber must pass the bill, sometimes by a two-thirds majority when the state constitution bars gambling and an amendment is required.
4. Governor action. The governor signs or vetoes. In some states the governor also renegotiates tribal compacts before signing.
5. Voter referendum (sometimes). Where a constitutional amendment is needed, voters must approve it at the ballot box, as in Missouri, and as Texas and others would require.
6. Rulemaking. Regulators set licensing fees, integrity-monitoring rules, tax-reporting forms and self-exclusion portals.
7. Soft launch and full launch. Operators run a limited beta test, then open statewide once regulators sign off.
8. Ongoing audits. Annual and monthly reports detail handle, gross gaming revenue, hold percentage and tax receipts, and regulators update rules as needed.

The table below shows where every U.S. state and Washington, D.C., stands on sports betting as of June 2026: whether statewide online betting is available, whether retail betting exists, the minimum age, and the overall status. “On-site,” “terminals” and “tribal only” in the Online column mean there is no true statewide mobile betting.

The states with statewide online sports betting differ in launch date, regulator, tax rate and how many sportsbooks compete. The table below compares them at a glance. Tax rates are on operator revenue unless noted.

The U.S. is the largest single-country regulated sports betting market in the world. In 2025, regulated sportsbooks processed roughly $165 billion in total handle, the industry term for total dollars wagered, generated about $16.8 billion in gross gaming revenue at a national hold rate around 10 percent, and contributed roughly $3.66 billion in state tax revenue. Through the first quarter of 2026, sportsbooks had already processed more than $40 billion in handle, putting the industry on pace for another record year. Across all forms of commercial gaming, the broader industry supports around 1.8 million jobs and produces tens of billions in annual tax and tribal revenue.

Biggest Markets by Handle

The market is heavily concentrated. Ten states accounted for roughly 69 percent of all U.S. wagers in 2025. New York leads by a wide margin, with bettors wagering more than $26 billion in 2025, the highest annual handle of any state, anchored by its dense population, 11 major professional sports franchises and a mature multi-operator market. Illinois has emerged as the clear second market, with adjusted gross receipts crossing $2.25 billion and a sustained billion-dollar monthly handle, followed by New Jersey, Ohio and Arizona rounding out the top five.

Operator Market Share

Two operators dominate nationally. FanDuel leads on handle and revenue with roughly 43 to 44 percent of the U.S. market, followed by DraftKings at around 36 percent. The two together account for the large majority of all U.S. sports betting activity, combining for 70 to 80 percent of handle or revenue in many states. BetMGM, Caesars, Fanatics (which acquired PointsBet’s U.S. assets), ESPN BET (Penn Entertainment), bet365 and BetRivers make up most of the competitive remainder, though their footprints and market shares vary widely by state.

National Tax Revenue

State tax revenue is as concentrated as the handle. New York alone collected roughly $1.3 billion in sports betting tax in 2025, more than the next four largest states combined, a reflection of both its market size and its 51 percent tax rate, the highest in the country alongside New Hampshire and Rhode Island. Tax revenue typically funds education, responsible gambling programs, and in some states general funds or specific initiatives such as Colorado’s water conservation projects.

The states below have live, regulated online sports betting. Each listing covers when mobile betting launched, the regulator, the tax rate, the betting age, the sportsbooks available and college betting restrictions. Listings are alphabetical. Nevada is included because it offers regulated mobile betting, though it requires in-person registration at a casino to activate a mobile account. For operator reviews and current bonuses, see our online sportsbooks guide.

The states below allow legal sports betting but do not offer true statewide mobile wagering. Bettors generally must place wagers in person, or in some cases use an app only while physically on casino or tribal property.

Eleven states have no legal sports betting of any kind as of June 2026. For each, the notes below cover the current status, the most recent legislation, the key obstacle and a realistic outlook. Together, California and Texas represent roughly 22 percent of the U.S. adult population, making them by far the largest untapped markets in the country.

Sports betting legislation moves constantly. The table below tracks the most significant active and recent bills as of June 2026, including what each would do and the next hurdle it faces. Bill numbers and statuses change; always confirm with the relevant legislature.

Beyond the states that have already legalized, a handful are closest to joining the map. The outlook below reflects legislative activity and political dynamics as of mid-2026.

Native American tribes are central to the U.S. sports betting map, not just participants in it. Federally recognized tribes operate an estimated 525 tribal casinos nationwide, and their sovereign status lets them negotiate gaming compacts directly with states under the Indian Gaming Regulatory Act, or IGRA. In several states, tribes are the only legal place to bet.

How Tribal Betting Works

Tribal sports betting operates under Class III gaming compacts negotiated between a tribe and the state. In some states, like Arizona, Connecticut and Michigan, tribes partner with national operators to offer full statewide mobile betting alongside commercial operators. In others, like Washington, New Mexico, North Dakota and Wisconsin, tribes hold exclusive or near-exclusive rights, and betting is limited to tribal property or geofenced tribal apps. Florida is the most striking case: the Seminole Tribe holds exclusive statewide online rights, making its Hard Rock Bet the only legal sportsbook in the state.

Revenue Sharing Versus Taxation

Tribal gaming usually works differently from commercial taxation. Instead of paying a tax rate, tribes contribute a negotiated percentage of gaming revenue to state-designated funds. In Arizona, for example, the large majority of tribal gaming contributions support a state benefits fund. Tribal gaming commissions also maintain primary regulatory authority on their own lands, overseeing licensing and compliance. This model gives states a constitutionally sound path to legalization, which is why tribal negotiations are the deciding factor in states like California, Minnesota and Oklahoma.

Sports betting taxation has two sides: the tax operators pay to the state, and the tax you owe on your own winnings. They are entirely separate, and confusing them is a common mistake.

Handle, GGR and AGR Explained

Three terms matter. Handle is the total amount wagered, the headline number regulators report. Gross gaming revenue, or GGR, is what is left after paying out winners, usually around 7 to 10 percent of handle, and it is the taxable base in most states. Adjusted gross revenue, or AGR, is GGR minus the deductions a state allows, such as promotional credits and free bets; in states that permit large deductions, operators pay tax on a smaller base than their true revenue.

What You Owe on Winnings

Your own winnings are taxable too, separately from what operators pay. The IRS treats gambling winnings as ordinary income, and sportsbooks may issue a tax form for larger payouts. Many states also tax winnings as income. You are responsible for reporting your winnings and keeping records regardless of whether a form is issued. This guide is informational and not tax advice; consult a tax professional about your situation.