Alabama (USA): gambling regulation and licensing
Part of United States
- Online sports bettingProhibited
- Online casinoProhibited
- Online pokerProhibited
- iLotteryProhibited
- Online bingoProhibited
- Daily fantasy sportsRegulated
- Horse race bettingProhibited
- Prediction marketsNot yet verified
- Land-based (reference)Prohibited
- Headline tax
- 10.5% GGR
- Licence required
- Yes
- Last verified
- 23 Sept 2026
Summary
Alabama has no lottery, no commercial casinos, no sports betting and no gaming commission. Section 65 of the Constitution bars the Legislature from authorising lotteries, and changing it needs three-fifths of each chamber and a statewide vote. Title 13A of the Code makes gambling a crime for the operator and the player, and treats a game as one of chance whenever chance is a material factor, so poker and skill-based claims do not escape it. The one online product with a licence is paid fantasy sports. The Fantasy Contests Act of 2019 requires operators to register with the Attorney General, pay an $85,000 or $1,000 annual fee and a 10.5% tax on gross fantasy contest revenues, and verify that players are 19 or older. Pari-mutuel wagering is lawful only at racetracks approved by local referendum and licensed by racing commissions in Birmingham and Greene, Macon and Mobile counties; the law rules out off-track betting, so there is no online race wagering. Charitable paper bingo exists under county constitutional amendments, and the Poarch Band of Creek Indians runs class II bingo at three casinos under federal law without a state compact. Enforcement is led by the Attorney General, who has closed electronic bingo halls in Jefferson County, Selma and Macon County after the Supreme Court of Alabama held such machines to be illegal slot machines in 2022. The nearest the state has come to change was HB151 in 2024, which fell one Senate vote short of the 21 required. In 2026 the lottery and gaming amendments died in committee, and none of the bills to tax historical horse racing machines became law.
Common pitfalls
Assuming nothing is legal: paid fantasy sports has been lawful and taxed since 2019, with the Attorney General as regulator. Treating on-track racing as an online market: the racing law excludes off-track betting, so no advance deposit wagering is authorised. Quoting the 17%, 21% and 23% takeout bands in s. 11-65-28 for Birmingham: s. 11-65-28.1 replaced them with a uniform 25%. Reading the Poarch Band casinos as state-licensed: they offer class II bingo under federal law with no compact. Reading the 2024 Senate vote as a defeat on the merits: a majority voted yes, the three-fifths supermajority failed.
Key facts
- Regulator
- Office of the Attorney General of Alabama
- Regulator type
- Sub-national body
- Headline tax
- 10.5% GGR
- Licence required
- Yes
- Minimum age
- Not yet verified
- Tax base
- The 10.5% rate is the fantasy contest tax: gross fantasy contest revenues, meaning entry fees collected less winnings paid, multiplied by the share of entry fees from players located in Alabama, for the preceding 12 months, paid on the registration anniversary to the State General Fund (s. 8-19F-3(d)). Racing is taxed on handle or pools rather than revenue: see the levies. No other gambling is licensed, so no other gaming tax exists.
Legal framework
Primary statutes
Constitution of Alabama of 2022, section 65
- Year
- 1901
- In force
- Yes
- Summary
- The Legislature has no power to authorise lotteries or gift enterprises for any purpose and must pass laws prohibiting the sale of lottery tickets or tickets in any scheme in the nature of a lottery. Carried from the 1901 Constitution into the 2022 recompilation. Changing it needs an amendment passed by three-fifths of all members elected to each house and approved by a majority of voters (section 284).
Code of Alabama Title 13A, Chapter 12, Article 2, Gambling Offenses
- Year
- 1977
- In force
- Yes
- Summary
- Defines gambling, contest of chance (chance a material factor even where skill also counts), bookmaking and slot machine (s. 13A-12-20). Simple gambling by a player is a Class C misdemeanour, with a defence for a social game in a private place (s. 13A-12-21); promoting gambling, possession of gambling records in the first degree and possession of a gambling device are Class A misdemeanours (ss. 13A-12-22, 13A-12-24 and 13A-12-27). Devices, records and stakes are forfeited (s. 13A-12-30). Pari-mutuel betting at race meetings authorised by statute is excluded (s. 13A-12-31). Acts 1977, No. 607.
Fantasy Contests Act, Code of Alabama Title 8, Chapter 19F
- Year
- 2019
- In force
- Yes
- Summary
- Act 2019-343, in force from 31 May 2019. Operators of paid fantasy contests must register with the Attorney General (the regulator), pay an $85,000 or $1,000 annual fee depending on national revenue and a 10.5% tax on gross fantasy contest revenues, verify that players are 19 or older, bar contests on high school and youth sports, allow self-exclusion, segregate player funds and file an annual independent audit. The gambling offences in Title 13A do not apply to fantasy contests, and a violation is a deceptive trade practice.
Code of Alabama Title 11, Chapter 65, Horse Racing and Greyhound Racing in Class 1 Municipalities
- Year
- 1984
- In force
- Yes
- Summary
- Act 84-131 as amended by Act 91-187 lets a Class 1 municipality (Birmingham) and its host county approve horse and greyhound racing by referendum, regulated by a racing commission that is a public corporation separate from the state. Operator licences run for 20 years with three-year renewals. Wagering takes place at the racing facility; televised racing may be received at the Class 1 track, but nothing permits off-track betting (s. 11-65-32.1(c)). The takeout on all pools bet at the Class 1 track is a uniform 25% (s. 11-65-28.1, Act 98-128). Fees: a 1% state horse wagering fee (s. 11-65-29) and a commission wagering fee of 2% of handle up to $150 million and 4% above (s. 11-65-30).
Code of Alabama Title 40, Chapter 26A, state dog racing privilege tax
- Year
- 1988
- In force
- Yes
- Summary
- Levies on every operator of a dog race track a privilege tax of 1% of the pari-mutuel pool on all races, plus a further 1% on pools requiring selection of three or more racers (Act 88-952).
Code of Alabama section 13A-12-76, bona fide coin-operated amusement machines
- Year
- 1996
- In force
- Yes
- Summary
- Exempts skill-based amusement machines that award only free replays or non-cash merchandise worth no more than $5 wholesale per play; slot machines and video poker are excluded, and paying cash for prizes or free replays is a Class A misdemeanour (Act 96-588).
Secondary instruments
Local racing acts for Greene, Macon and Mobile counties (Code Title 45)
- In force
- Yes
- Summary
- Create county racing commissions and set the commission tax on pari-mutuel pools: 7% in Mobile County (s. 45-49-151.14) and 4% in Macon and Greene counties (ss. 45-44-150.12 and 45-32-150.13), with licensee takeout capped by each act.
County constitutional amendments authorising charitable bingo
- In force
- Yes
- Summary
- Local amendments approved between 1980 and 2004 allow nonprofit bingo in 16 counties. The Supreme Court of Alabama reads bingo as the traditional group game only, so the amendments do not authorise electronic bingo machines.
Key amendments
- 5 Apr 1984Act 84-131 authorises horse racing and pari-mutuel wagering in Class 1 municipalities subject to referendum; greyhound racing added by Act 91-187.
- Act 97-190 lets the Class 1 racetrack send and receive televised races and join combined pools, while providing that it does not permit off-track betting.
- Act 98-128 sets a uniform 25% takeout on all pari-mutuel pools bet at the Class 1 racetrack, superseding the 17% to 23% bands in s. 11-65-28.
- 31 May 2019Fantasy Contests Act (Act 2019-343, HB361) takes effect, legalising and taxing paid fantasy contests.
- 1 Jun 2022Act 2022-189 (HB40) exempts slot machines made before 1960 and held for private use or non-accessible historical display from the gambling device offence.
Pending legislation
SB257 (Sen. Coleman), HB448 and HB449 (Rep. Ensler), 2026 Regular Session: constitutional amendments and enabling act for a state lottery, a gaming commission and a Poarch Band compact
- Stage
- Died in committee when the 2026 Regular Session adjourned on 9 April 2026.
- What it changes
- SB257 would have replaced section 65 to let the Legislature authorise a lottery, in-person casino games and in-person and online sports wagering, under a new gaming commission, and to negotiate a Poarch Band compact. HB448 and HB449 would have created a paper-ticket lottery run by an Alabama Lottery Corporation, with no video lottery terminals, and required a compact. SB257 was referred to Senate Tourism on 3 February 2026 and HB448 and HB449 to House Economic Development and Tourism on 12 February 2026; none received a committee vote.
Historical horse racing tax bills, 2026 Regular Session: SB18, HB262, HB645 and SB346
- Stage
- None enacted. SB18, HB262 and HB645 died in committee. SB346 passed the Senate 32-0 on 11 March 2026 and ALISON records a 93-0 House third reading on 31 March 2026, but it carries no Act number.
- What it changes
- SB18 would have levied a 4% state privilege tax on net gambling revenue from historical horse racing; HB262 a 4% state tax with operations confined to six named locations in Greene, Jefferson, Macon, Mobile, Houston and Lowndes counties; HB645 an 8% state tax replacing local pari-mutuel taxes; SB346 an 8% Mobile County tax on historical horse racing licensees of the Mobile County Racing Commission. Each bill states that it does not expand gambling.
SB133 (2026, Sen. Singleton): Greene County racing commission, simulcast racing and pari-mutuel wagering
- Stage
- Passed the Senate as amended 18-2 on 25 February 2026; died in House Economic Development and Tourism.
- What it changes
- Would have amended the Greene County racing commission act on simulcast racing and pari-mutuel wagering; a 2025 version (SB90) also passed the Senate and stalled in the House.
HB490 (2025, Rep. Gray): Alabama Sports Wagering Control Act; HB41 (2025, Rep. Hammett): higher gambling penalties
- Stage
- Both died in House Economic Development and Tourism at the end of the 2025 Regular Session.
- What it changes
- HB490 would have licensed sports wagering; HB41 would have increased penalties for gambling offences.
HB151 and HB152 (2024, Rep. Blackshear): constitutional amendment and enabling act for an Alabama Gaming Commission, lottery, casino-style games, sports wagering and a Poarch Band compact
- Stage
- Died at the end of the 2024 Regular Session after the Senate vote on the HB151 conference report on 30 April 2024 was 20-15.
- What it changes
- Passed the House on 15 February 2024 (70-32 and 67-31) and the Senate as amended on 7 March 2024 (22-11 each). The House adopted the HB151 conference report 72-29, but the Senate vote fell one short of the 21 votes, three-fifths of 35, that section 284 requires.
Case law
State v. Epic Tech, LLC, No. 1200798 (Supreme Court of Alabama)
30 Sept 2022
Unanimously held that the Southern Star and White Hall casinos in Lowndes County and VictoryLand in Macon County were illegal gambling enterprises and granted the state's request to stop their so-called electronic bingo, which the Attorney General describes as video slot machine gambling.
Alabama Department of Revenue v. Greenetrack, Inc., No. 1200841 (Supreme Court of Alabama)
Decided in June 2022: Greenetrack in Greene County owed tax on profits from its illegal casino-style gaming between 2004 and 2008 despite routing it through nonprofit lessees, leading to a judgment for more than $76 million in unpaid taxes and interest.
State of Alabama v. PCI Gaming Authority, No. 14-12004 (11th Cir.)
3 Sept 2015
Affirmed dismissal of Alabama's suit to close the Poarch Band's three casinos as a public nuisance: the tribal gaming authority has sovereign immunity, and 18 U.S.C. s. 1166 gives a state no right of action to enjoin class III gaming. The Poarch Band may offer class II bingo under its NIGC-approved ordinance.
Barber v. Cornerstone Community Outreach, Inc. (Supreme Court of Alabama)
Set a six-part test for what counts as bingo under the local amendments: cards, numbers drawn and announced, players marking cards themselves, the chance to lose by inattention, the player calling bingo, and a group of players competing against one another.
Licensing
- Licence required
- Yes
- Application window
- Not yet verified
- Local establishment required
- Not yet verified
- Local server required
- Not yet verified
- Bank guarantee or bond
- A racing commission may require a surety bond to secure sums a licensed operator owes it (s. 11-65-20(k)), and the Department of Revenue may require a bond covering the state horse wagering fee (s. 11-65-29). Fantasy contest operators must hold player funds apart or keep a reserve at least equal to them, which may take the form of cash, a letter of credit or a bond (s. 8-19F-4(10)).
- Certification requirements
- Fantasy contest operators must commission an annual independent audit to AICPA standards and file it with the Attorney General within 270 days of their fiscal year end (s. 8-19F-4(11)). Racing commissions must approve pari-mutuel equipment before use (s. 11-65-28(a)).
- Barriers to entry
- Paid fantasy contests are the only online product an operator can lawfully offer, and they need Attorney General registration. Sports betting, casino, poker and lottery have no licence because section 65 of the Constitution and Title 13A prohibit them; changing that needs a constitutional amendment passed by three-fifths of each chamber and a statewide vote. Racing licences are local, tied to referendum-approved tracks, and a commission may not license a competing operator in its area without the incumbent's written consent (s. 11-65-20(f)).
Licence types
Fantasy contest operator registration (national gross fantasy contest revenues over $10 million)
- Scope
- Any operator offering fantasy contests with an entry fee to players in Alabama
- Term
- One year, expiring on 31 December
- Application fee
- $85,000 as of 23 Sept 2026
- Annual fee
- $85,000 as of 23 Sept 2026
- Fee basis
- Fixed fee plus a tax of 10.5% of gross fantasy contest revenues, paid annually on the registration anniversary
- Renewal terms
- Annual renewal under oath on the Attorney General's form; an operator may continue to operate while an application is pending unless the regulator suspends it
Fantasy contest operator registration (all other operators)
- Scope
- Operators with national gross fantasy contest revenues of $10 million or less
- Term
- One year, expiring on 31 December
- Application fee
- $1,000 as of 23 Sept 2026
- Annual fee
- $1,000 as of 23 Sept 2026
- Fee basis
- Fixed fee plus a tax of 10.5% of gross fantasy contest revenues
- Renewal terms
- Annual renewal
Racing operator licence (Birmingham Racing Commission, Chapter 65 of Title 11)
- Scope
- Conduct of horse or greyhound racing and on-track pari-mutuel wagering at the Class 1 racetrack
- Term
- Initial term of 20 years, reviewed annually
- Fee basis
- Commission wagering fee of 2% of handle up to $150 million and 4% above, plus the 1% state horse wagering fee
- Renewal terms
- Renewable for successive three-year terms without limit (s. 11-65-20(c))
County racing licences (Greene, Macon and Mobile counties)
- Scope
- Greyhound racing, simulcast wagering and, in Mobile County, historical horse racing, licensed by the county racing commission under local acts
- Fee basis
- Commission tax on pari-mutuel pools: 7% in Mobile, 4% in Macon and Greene
Taxation
- Headline GGR tax
- 10.5% GGR
- Effective date
- 31 May 2019
- Player winnings tax
- Gambling winnings are fully taxable federal income and payers issue Form W-2G for certain winnings. Alabama state income tax treatment of winnings was not verified for this record.
- Withholding mechanism
- Federal withholding applies to certain gambling winnings under the Form W-2G rules.
- Tax base
- The 10.5% rate is the fantasy contest tax: gross fantasy contest revenues, meaning entry fees collected less winnings paid, multiplied by the share of entry fees from players located in Alabama, for the preceding 12 months, paid on the registration anniversary to the State General Fund (s. 8-19F-3(d)). Racing is taxed on handle or pools rather than revenue: see the levies. No other gambling is licensed, so no other gaming tax exists.
Earmarked levies
- Fantasy contest tax: 10.5% of gross fantasy contest revenues (State General Fund)
- State horse wagering fee: 1% of the horse racing handle of each operator licensed under Chapter 65 of Title 11, paid monthly from the fifth anniversary of racing (State General Fund, collected by the Department of Revenue)
- Commission horse and greyhound wagering fees (Class 1 municipality): 2% of annual horse racing handle up to $150 million and 4% above; greyhound fee 2% to 6% by annual handle band (The licensing racing commission)
- State dog racing privilege tax: 1% of the pari-mutuel pool on all races, plus 1% on pools requiring selection of three or more racers (State of Alabama)
- County racing commission taxes on pari-mutuel pools: 7% of all pools in Mobile County; 4% in Macon and Greene counties (County racing commissions)
Compliance
- Minimum age
- Not yet verified
- National self-exclusion
- Not yet verified
- KYC requirements
- Fantasy contest operators must verify that each player is 19 or older (s. 8-19F-4(3)). No one under 19 may be admitted to pari-mutuel racing at a Chapter 65 racetrack, wager there, or have a wager accepted (s. 11-65-44).
- Stake limits
- Not yet verified
- Reporting obligations
- Fantasy contest operators must: bar their staff and household members from public contests, protect confidential information, let players exclude themselves, disclose and enforce entry limits, keep player funds segregated or fully reserved, and file an annual independent audit with the Attorney General (s. 8-19F-4). Chapter 65 racing operators pay fees monthly to the racing commission and the Department of Revenue (ss. 11-65-29 and 11-65-30).
- Game content restrictions
- Fantasy contests must be decided predominantly by accumulated statistics of individual athletes, not by a team score, point spread or a single performance, and may not use high school or youth events (ss. 8-19F-2(3) and 8-19F-4). Slot machines are gambling devices unless made before 1960 and held privately or for non-accessible display (s. 13A-12-27). Amusement machines may award only replays or non-cash prizes worth up to $5 per play (s. 13A-12-76).
Minimum age by vertical
- Daily fantasy sports: 19+
- Horse race betting: 19+
Advertising
- Advertising permitted
- Not yet verified
- Penalties for breach
- Promoting gambling: up to one year in jail and a fine up to $6,000 or double the gain (ss. 13A-5-7 and 13A-5-12). A fantasy contest violation is a deceptive trade practice (s. 8-19F-5), for which the Attorney General or a district attorney may seek civil penalties of up to $2,000 per knowing violation (s. 8-19-11).
Restrictions
- Soliciting or inducing people to take part in unlawful gambling is conduct that advances gambling activity (s. 13A-12-20(1)), and knowingly advancing unlawful gambling otherwise than as a player is promoting gambling, a Class A misdemeanour (s. 13A-12-22). Sports betting, casino, poker and lottery have no lawful product to advertise.
- Fantasy contest operators may not target minors or other excluded players in any advertising (s. 8-19F-4(12)).
- Greyhound racing operators licensed under Chapter 65 may not advertise in protected territories around Greene and Macon counties, including all of Mississippi for Greene County, by direct mail, telephone, local broadcast, cable, local publications or billboards (s. 11-65-20(h) to (j)).
Payments
- Credit card ban
- Not yet verified
- Crypto stance
- Not yet verified
- Payment blocking regime
- No statutory payment blocking regime was found. Money used as bets or stakes in unlawful gambling is forfeited to the state General Fund by court order (s. 13A-12-30(c)). Fantasy contest operators must keep player funds apart from operating funds or hold an equal reserve (s. 8-19F-4(10)).
Enforcement
- ISP blocking
- Not yet verified
- DNS blocking
- Not yet verified
- Payment blocking
- Not yet verified
- App store takedowns
- Not yet verified
- Administrative penalties
- The Attorney General pursues illegal gambling venues as public nuisances through temporary restraining orders and permanent injunctions in circuit court. A racing commission may revoke an operator licence after 60 days of uncorrected non-compliance following written notice (s. 11-65-20(a)). The Attorney General may require an applicant fantasy operator to suspend contests until registration is approved where it has reasonable cause to believe the operator is in violation (s. 8-19F-3(e)).
- Criminal penalties
- Simple gambling (player): Class C misdemeanour, up to three months and a fine up to $500. Promoting gambling, possession of gambling records in the first degree and possession of a gambling device: Class A misdemeanours, up to one year and a fine up to $6,000 or double the gain (ss. 13A-12-21, 13A-12-22, 13A-12-24, 13A-12-27, 13A-5-7 and 13A-5-12). Devices, records and stakes are forfeited and vehicles may be (s. 13A-12-30).
- Operator liability
- Anyone who knowingly advances or profits from unlawful gambling otherwise than as a player, including a person controlling premises who lets gambling continue, commits promoting gambling (ss. 13A-12-20(1) and 13A-12-22).
- Player liability
- A player who knowingly advances or profits from unlawful gambling commits simple gambling (s. 13A-12-21), subject to the defence of a social game in a private place.
Notable actions
- Five gambling facilities in Selma, Dallas County16 Aug 2024
Temporary restraining orders requiring the facilities to cease operating and six search warrants executed as part of a criminal investigation
- VictoryLand and other electronic bingo facilities in Macon County (State v. Epic Tech Inc.)13 Jun 2023
Circuit court permanently enjoined any facility in Macon County from offering electronic bingo and barred the sheriff from issuing bingo licences for the machines
- 14 bingo halls in Jefferson County with more than 2,400 slot machines11 Apr 2023
Temporary restraining orders closing the facilities and search warrants executed, with help from ALEA, the FBI and the DEA
- Southern Star and White Hall (Lowndes County) and VictoryLand (Macon County)30 Sept 2022
Supreme Court of Alabama held the casinos illegal gambling enterprises and ordered their electronic bingo stopped
- Greenetrack, Inc., Greene County1 Jul 2022
Supreme Court judgment allowing the state to collect more than $76 million in unpaid taxes and interest on illegal gaming profits from 2004 to 2008
- DraftKings and FanDuel29 Apr 2016
Settlements after cease and desist letters of 5 April 2016: both agreed to stop paid contests in Alabama from 2 May 2016 and block Alabama IP addresses
Timeline
5 Apr 1984
Act 84-131 authorises horse racing and pari-mutuel wagering in Class 1 municipalities subject to referendum
3 Sept 2015
Eleventh Circuit dismisses Alabama's suit to close the Poarch Band casinos on sovereign immunity grounds
5 Apr 2016
Attorney General declares paid daily fantasy sports illegal gambling and sends cease and desist letters to DraftKings and FanDuel
4 Oct 2017
Attorney General sues electronic bingo casinos in Greene, Houston, Lowndes, Macon and Morgan counties
31 May 2019
Fantasy Contests Act takes effect, legalising and taxing paid fantasy contests
1 Jun 2022
Act 2022-189 exempts pre-1960 collector slot machines from the gambling device offence
30 Sept 2022
Supreme Court of Alabama rules against electronic bingo at VictoryLand, Southern Star and White Hall (State v. Epic Tech)
11 Apr 2023
Attorney General closes 14 Jefferson County gambling halls with more than 2,400 slot machines
7 Mar 2024
Senate passes HB151 and HB152 as amended, 22-11, after the House passed them on 15 February 2024
30 Apr 2024
Senate vote on the HB151 conference report is 20-15, one short of three-fifths; the package dies
16 Aug 2024
Attorney General obtains orders closing five gambling facilities in Selma
1 Apr 2025
HB490, the Alabama Sports Wagering Control Act, referred to committee; no further action
11 Mar 2026
Senate passes SB346, a Mobile County tax on historical horse racing, 32-0; it does not become an Act
9 Apr 2026
2026 Regular Session adjourns with the lottery, gaming and historical horse racing bills dead
Outlook
Nothing is pending: every 2026 gambling bill died when the session adjourned on 9 April 2026, and the next opportunity is the 2027 regular session. Any lottery, casino or sports betting bill must again be a constitutional amendment passed by three-fifths of each chamber and approved by voters; the 2024 and 2026 proposals paired a lottery with a gaming commission and a Poarch Band compact. Bills to tax historical horse racing machines have been filed in 2025 and 2026 and are likely to return. The Attorney General continues to pursue electronic bingo halls as public nuisances.
Frequently asked questions
- Is sports betting legal in Alabama?
- No. Bookmaking is promoting gambling and placing a bet is simple gambling under Title 13A, and no statute authorises sports wagering. The 2024 amendment that included it failed by one Senate vote, and the 2025 and 2026 bills died in committee.
- Is daily fantasy sports legal in Alabama?
- Yes. Since 31 May 2019 the Fantasy Contests Act has allowed paid fantasy contests by operators registered with the Attorney General, who pay an annual fee of $85,000 or $1,000 and a 10.5% tax on gross fantasy contest revenues. Players must be 19 or older.
- Does Alabama have a lottery?
- No. Section 65 of the Constitution forbids the Legislature to authorise one. Lottery amendments failed in 2024 and died in committee in 2026.
- Can I bet on horse racing online from Alabama?
- No online or advance deposit wagering is authorised. Pari-mutuel betting is lawful only at racetracks licensed by local racing commissions, and the racing law states that it does not permit off-track betting.
- Are the Poarch Band casinos regulated by the state?
- No. The Poarch Band of Creek Indians offers class II bingo at three casinos on federal trust land under an ordinance approved by the National Indian Gaming Commission, with no state compact. In 2015 the Eleventh Circuit upheld the dismissal of Alabama's suit to close them.
- What would it take to legalise casinos or a lottery?
- A constitutional amendment passed by three-fifths of all members of each chamber and approved by voters, plus enabling legislation. HB151 in 2024 won 20 of the 21 Senate votes needed.
Sources
- Constitution of Alabama of 2022, section 65 (Lotteries and gift enterprises prohibited) and section 284 (Manner of proposing amendments; three-fifths vote of each house and statewide vote)
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026 - Code of Alabama 1975, Title 13A, Chapter 12, Article 2, Division 1, Gambling Offenses (sections 13A-12-20 to 13A-12-31)
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026 - Code of Alabama 1975, section 13A-12-76, Bona fide coin-operated amusement machines (Act 96-588)
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026 - Code of Alabama 1975, sections 13A-5-7 and 13A-5-12, sentences of imprisonment and fines for misdemeanours
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026 - Code of Alabama 1975, Title 11, Chapter 65, Horse Racing and Greyhound Racing in Class 1 Municipalities (sections 11-65-1, 11-65-3, 11-65-20, 11-65-28, 11-65-28.1, 11-65-29, 11-65-30, 11-65-32.1, 11-65-35 and 11-65-44)
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026 - Code of Alabama 1975, Title 40, Chapter 26A, state dog racing privilege tax (sections 40-26A-1 and 40-26A-2)
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026 - Code of Alabama 1975, local racing acts: sections 45-49-151.14 (Mobile County), 45-44-150.12 (Macon County) and 45-32-150.13 (Greene County), taxes due on pari-mutuel pools
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026 - Code of Alabama 1975, Title 8, Chapter 19F, Fantasy Contests Act (sections 8-19F-1 to 8-19F-10, Act 2019-343)
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026 - Code of Alabama 1975, section 8-19-11, Deceptive Trade Practices Act penalties
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026 - ALISON bill and act database: instrument histories and roll calls for HB361 (2019, Act 2019-343), HB40 (2022, Act 2022-189), HB151 and HB152 (2024), HB41, HB490, SB90 and SB262 (2025), SB18, SB133, SB257, SB346, SB357, HB262, HB448, HB449 and HB645 (2026)
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026 - SB257 (2026 Regular Session, Sen. Coleman), as introduced: proposed constitutional amendment on a state lottery, gaming commission and Tribal-State compact
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026Published 3 Feb 2026 - HB448 (2026 Regular Session, Rep. Ensler), as introduced: proposed constitutional amendment establishing an official State Lottery and requiring a Poarch Band compact
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026Published 12 Feb 2026 - HB449 (2026 Regular Session, Rep. Ensler), as introduced: Alabama Lottery Corporation enabling act
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026Published 12 Feb 2026 - SB346 (2026 Regular Session, Sen. Figures), as introduced: Mobile County local privilege tax on historical horse racing
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026Published 5 Mar 2026 - HB262 (2026 Regular Session, Rep. Lawrence), as introduced: state privilege tax on historical racing and restriction to authorised locations
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026Published 15 Jan 2026 - HB645 (2026 Regular Session, Rep. Hollis), as introduced: state privilege tax on historical horse racing
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026Published 19 Mar 2026 - SB18 (2026 Regular Session, Sen. Beasley), as introduced: state privilege tax on net gambling revenue from historical horse racing
Alabama Legislature (ALISON, Legislative Services Agency)
Tier 1Accessed 23 Sept 2026Published 13 Jan 2026 - Fantasy Sports Operators: registration with the Attorney General, fees and registration form (revised May 2026)
Office of the Attorney General of Alabama
Tier 1Accessed 23 Sept 2026 - Attorney General Determines Paid Daily Fantasy Sports Contests Are Illegal Gambling
Office of the Attorney General of Alabama
Tier 1Accessed 23 Sept 2026Published 5 Apr 2016 - Attorney General Announces Settlement with Fantasy Sports Companies to Cease Their Operations in Alabama
Office of the Attorney General of Alabama
Tier 1Accessed 23 Sept 2026Published 29 Apr 2016 - AG Marshall Announces Multiple Lawsuits to Enforce State Law Banning Illegal Gambling
Office of the Attorney General of Alabama
Tier 1Accessed 23 Sept 2026Published 4 Oct 2017 - Attorney General Steve Marshall Announces $76 Million Victory for Alabama Taxpayers Against Illegal Gambling Enterprise
Office of the Attorney General of Alabama
Tier 1Accessed 23 Sept 2026Published 1 Jul 2022 - Attorney General Steve Marshall Announces Major Victory over Illegal Casino-Gambling Enterprises in Lowndes and Macon Counties (State v. Epic Tech, LLC)
Office of the Attorney General of Alabama
Tier 1Accessed 23 Sept 2026Published 30 Sept 2022 - Attorney General Marshall Obtains Temporary Restraining Orders and Executes Search Warrants Against 14 Illegal Gambling Facilities in Jefferson County
Office of the Attorney General of Alabama
Tier 1Accessed 23 Sept 2026Published 11 Apr 2023 - Attorney General Marshall Victorious Against Illegal Macon County Gambling Facilities
Office of the Attorney General of Alabama
Tier 1Accessed 23 Sept 2026Published 13 Jun 2023 - Attorney General Marshall Executes Multiple Search Warrants and Serves Temporary Restraining Orders Against Illegal Gambling Facilities in Selma
Office of the Attorney General of Alabama
Tier 1Accessed 23 Sept 2026Published 16 Aug 2024 - State of Alabama v. PCI Gaming Authority, No. 14-12004 (11th Cir. 3 September 2015)
United States Court of Appeals for the Eleventh Circuit
Tier 1Accessed 23 Sept 2026Published 3 Sept 2015 - Governor's Study Group on Gambling Policy, final report (December 2020)
Office of the Governor of Alabama
The report dates the statewide amusement machine law to 1986; the Code of Alabama credits section 13A-12-76 to Act 96-588 (1996). The Code is used.
Tier 2Accessed 23 Sept 2026Published 1 Dec 2020 - Topic no. 419, Gambling income and losses
Internal Revenue Service
Tier 1Accessed 23 Sept 2026