Arkansas (USA): gambling regulation and licensing
Part of United States
- Online sports bettingRegulated
- Online casinoProhibited
- Online pokerNot yet verified
- Lottery and iLotteryProhibited
- Horse race bettingRegulated
- Daily fantasy sportsRegulated
- Prediction marketsProhibited
- Social and sweepstakes casinoNot yet verified
- Land-based (reference)Regulated
- Regulator
- Arkansas Racing Commission
- Headline tax
- 20% GGR
- Licence required
- Yes
- Last verified
- 14 Oct 2026
Summary
Arkansas licenses casino gaming under Amendment 100 to the state constitution, the Arkansas Casino Gaming Amendment of 2018, adopted by voters on 6 November 2018 and in force from 14 November 2018. The Arkansas Racing Commission, seven members appointed by the Governor and housed in the Department of Finance and Administration, issues and renews casino licences and makes the casino gaming rules, now codified as 23 CAR Part 358. Amendment 100 defines casino gaming to include accepting wagers on sporting events, so sports betting sits inside the casino licence rather than a separate statute. Under the rules as revised in March 2022, casino licensees may accept sports wagers from anyone physically in Arkansas through approved account wagering systems, with up to two branded online platforms each, provided no vendor takes a majority of online net receipts. Amendment 104, effective 13 November 2024, cut the number of casino licences from four to three, revoked the Pope County licence and requires a countywide vote before any new casino licence can be sought. Oaklawn in Hot Springs, Southland in West Memphis and Saracen in Pine Bluff hold the licences. Online casino games are not authorised: remote wagering is limited to sporting events, and 2025 bills to create an Interactive Gaming Act and make unlicensed online gambling a felony were withdrawn. Racing franchise holders may take advance deposit wagers, and paid fantasy sports are authorised and taxed at 8% under Act 1075 of 2017. Net casino gaming receipts, sports wagering included, are taxed at 13% on the first $150 million a year and 20% above, and the state collected $116.9 million in the fiscal year to 30 June 2026. The Attorney General advised in October 2025 that unlicensed prediction markets are illegal gambling.
Common pitfalls
Counting four casino licences: Amendment 104 reduced the number to three in November 2024, although some state pages still say four. Reading the interactive gaming subpart of the rules as an online casino licence: it covers poker only and no interactive licence has been found. Treating the 13% rate as the whole tax: receipts above $150 million a year are taxed at 20%, and racing franchise holders also set aside 15% of net casino gaming receipts for purses and breeding awards. Assuming fantasy operators need a licence: Act 1075 authorises and taxes them without one.
Key facts
- Regulator
- Arkansas Racing Commission
- Regulator type
- Sub-national body
- Headline tax
- 20% GGR
- Licence required
- Yes
- Minimum age
- 21+
- Tax base
- Net casino gaming receipts tax on each licensee per fiscal year: 13% of the first $150,000,000 of net casino gaming receipts and 20% of receipts above that (Amendment 100, s. 5(a)). Net casino gaming receipts are gross receipts from casino gaming less amounts paid out or reserved as winnings; sports wagering, online or on premises, is casino gaming and taxed on the same schedule. No sales or gross receipts tax applies to gaming receipts (s. 5(b)). Paid fantasy sports operators pay 8% of entry fees less prizes, multiplied by the Arkansas share of entry fees, quarterly (Ark. Code 23-116-104). Racing franchise holders pay 18% of net wagering revenues from electronic games of skill.
How to get a gambling license in Arkansas
The regulator is the Arkansas Racing Commission.
We record 5 licence types for Arkansas.
For the Casino licence, the application fee is $250,000 (as of 23 Sept 2026).
- Applications
- Capped at 3 licences
- Local presence
- A local company or establishment is required; servers must be located locally.
- Financial guarantee
- Each book must keep a reserve of at least the greater of $25,000 or the sum of patron balances, pending wagers and unpaid winnings (23 CAR 358-2004).
- Headline tax
- 20% GGR (see Taxation for the full position)
Licence fees in Arkansas
| Licence type | Application fee | Annual fee | Term |
|---|---|---|---|
| Casino licenceApplication fee of up to $250,000, half refunded to unsuccessful applicants (23 CAR 358-209; Amendment 100, s. 4(e)(1)); renewal fee of $10,000 every ten years (358-214; s. 4(q)); plus the net casino gaming receipts tax. | $250,000 (as of 23 Sept 2026) | Not yet verified | 10 years |
Built from the record on this page, last verified 14 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.
Legal framework
Primary statutes
- Year
- 2018
- In force
- Yes
- Summary
- Adopted by initiated petition at the 6 November 2018 election (468,597 to 397,658) and effective 14 November 2018. Authorises casinos and defines casino gaming to include accepting wagers on sporting events (ss. 2, 3); bars under-21s (s. 3(d)); gives the Racing Commission power to license, regulate and make rules (s. 4); caps the application fee at $250,000 and the ten-year renewal fee at $10,000 (s. 4(e), (q)); taxes net casino gaming receipts at 13% on the first $150 million and 20% above (s. 5); and sets aside purse contributions for the racing franchise holders (s. 6). As amended by Amendment 104, it provides for three licences (Crittenden, Garland and Jefferson counties).
Amendment 104 to the Arkansas Constitution (casino licences under Amendment 100, s. 4)
- Year
- 2024
- In force
- Yes
- Summary
- Adopted by initiated petition at the 2024 general election (638,655 to 505,772), effective 13 November 2024. Repeals the authorisation for a casino in Pope County, revokes any licence issued for Pope County before that date, reduces the licence count to three and requires the quorum court of any county where a new casino is proposed to call a special election, with a majority in favour before the Commission may accept applications.
Arkansas Constitution, Article 19, s. 14 (lotteries), as amended by Amendments 87 and 103
- Year
- 2008
- In force
- Yes
- Summary
- Lets the General Assembly establish, operate and regulate state lotteries whose proceeds fund higher education scholarships and grants; all other lotteries and sale of lottery tickets are prohibited (s. 14(f)).
Paid fantasy sports games (Ark. Code 23-116-101 to 23-116-104), enacted by Act 1075 of 2017
- Year
- 2017
- In force
- Yes
- Summary
- Declares paid fantasy sports games that meet the statutory definition not to be gambling and exempts them from the gambling chapter (5-66-101 et seq.); authorises operators to run them through websites or platforms; and imposes an 8% privilege tax on gross paid fantasy sports game revenues attributable to Arkansas, reported quarterly. Approved 7 April 2017.
Secondary instruments
Casino Gaming Rules, 23 CAR Part 358
- In force
- Yes
- Summary
- Codified Racing Commission rules made under Amendment 100, s. 4: casino licensing and ten-year term (358-201 to 358-219), service industry and employee licences, methods of operation and sanctions (358-348, 358-402, 358-405), wagering accounts (358-425), an interactive gaming subpart limited to poker (358-501 to 358-526), race books and sports pools including remote sports wagering and online platforms (358-2001 to 358-2031), and exclusion of cheats and inimical persons (358-2501 to 358-2506).
Rule 20.055, Remote/off-premises wagers on sporting events (casino gaming rules, Rev. 03/05/2022)
- Year
- 2022
- In force
- Yes
- Summary
- Allows licensees to accept wagers on sporting events from persons not on the casino premises, provided they are physically in Arkansas and wager through an account wagering system; such wagers are treated as made on the casino grounds. Now codified as 23 CAR 358-2006.
23 CAR 357-622, Advance deposit wagering
- In force
- Yes
- Summary
- Lets horse and greyhound racing franchise holders take account wagers by telephone, mobile or other electronic means from patrons off the track, with an 18 minimum age, identity verification, segregated funds and annual registration of out-of-state ADW providers.
Key amendments
- 5 Mar 2022Casino gaming rulebook revised; it includes Rule 20.055 allowing licensees to accept sports wagers from patrons anywhere in Arkansas through account wagering systems.
- 13 Nov 2024Amendment 104 takes effect: casino licences cut from four to three, Pope County licence revoked, and new casinos made subject to a countywide vote.
Pending and recent legislation
HB 1861 (2025): illegal online casino or sports betting a felony; Interactive Gaming Act
- Stage
- Withdrawn by its sponsor on 7 April 2025 and recommended for interim study by the House Judiciary Committee; its Senate companion SB 524 died at sine die adjournment on 5 May 2025
- What it changes
- The Senate companion as filed (SB 524) would let each casino licensee run one branded interactive gaming system for casino games, make operating online gambling without a casino licence a Class D felony, and extend the gambling house offence to online dual-currency sweepstakes games.
Licensing
- Licence required
- Yes
- Application window
- Capped
- Local establishment required
- Yes
- Local server required
- Yes
- Licence cap
- 3
- Active licences
- 3 (as of 23 Sept 2026)
- Bank guarantee or bond
- Each book must keep a reserve of at least the greater of $25,000 or the sum of patron balances, pending wagers and unpaid winnings (23 CAR 358-2004).
- Notable licensees
- Oaklawn (Hot Springs), Southland (West Memphis), Saracen (Pine Bluff)
- Certification requirements
- All casino gaming and associated equipment must be tested by a Commission-licensed independent laboratory and the results approved by the Commission before play (23 CAR 358-324). Mobile and interactive gaming systems need Commission approval, and the core components of an interactive gaming system must be in Arkansas unless the Commission permits otherwise.
- Barriers to entry
- The constitution fixes the casino licences at three, tied to Crittenden, Garland and Jefferson counties, and no person may hold more than one (Amendment 100, s. 4(i), (p)). Any other casino needs a new constitutional amendment and a countywide vote (s. 4(t)). Online sports wagering is open only to the casino licensees, each limited to two branded platforms, and a vendor may not take a majority of online net receipts.
Licence types
Casino licence
- Scope
- Casino gaming at one of the constitutionally authorised casinos, including a race book and sports pool and, with Commission approval, up to two branded online sports platforms
- Term
- 10 years
- Application fee
- $250,000 as of 23 Sept 2026
- Fee basis
- Application fee of up to $250,000, half refunded to unsuccessful applicants (23 CAR 358-209; Amendment 100, s. 4(e)(1)); renewal fee of $10,000 every ten years (358-214; s. 4(q)); plus the net casino gaming receipts tax.
- Renewal terms
- Renewal application at least six months before expiry; the Commission must renew within ten days for a licensee that complies with the Amendment (s. 4(q); 358-214).
Online sports pool (under the casino licence)
- Scope
- Sports wagers over the internet or mobile applications from patrons physically in Arkansas, through a system approved by the Commission
- Fee basis
- No separate licence: a casino licensee that runs an on-premises sports pool may offer online wagering, directly or through a sports pool operator intermediary, but not where a majority of online net receipts goes to a third-party vendor (23 CAR 358-2001(12), 358-2002).
Service Industry License
- Scope
- Suppliers and vendors doing business with casino licensees
- Fee basis
- Initial and renewal fees set by the Commission and published on its website, plus the actual cost of investigation (23 CAR 358-308).
Casino Gaming Testing Laboratory License
- Scope
- Independent testing of casino gaming equipment before it may be offered for play
- Term
- 3 years
- Renewal terms
- Laboratories must be independent of manufacturers and operators and accredited to ISO/IEC 17025 (23 CAR 358-324).
Advance deposit wagering (racing franchise holder)
- Scope
- Account wagering on horse and greyhound races by telephone, mobile or other electronic means
- Fee basis
- Franchise holders need Commission approval of their ADW account rules; out-of-state ADW providers register annually and pay source market fees to the Arkansas franchise holder under agreement (23 CAR 357-622).
Taxation
- Headline GGR tax
- 20% GGR
- Effective date
- 14 Nov 2018
- Tax base
- Net casino gaming receipts tax on each licensee per fiscal year: 13% of the first $150,000,000 of net casino gaming receipts and 20% of receipts above that (Amendment 100, s. 5(a)). Net casino gaming receipts are gross receipts from casino gaming less amounts paid out or reserved as winnings; sports wagering, online or on premises, is casino gaming and taxed on the same schedule. No sales or gross receipts tax applies to gaming receipts (s. 5(b)). Paid fantasy sports operators pay 8% of entry fees less prizes, multiplied by the Arkansas share of entry fees, quarterly (Ark. Code 23-116-104). Racing franchise holders pay 18% of net wagering revenues from electronic games of skill.
Earmarked levies
- Distribution of the net casino gaming receipts tax: 55% General Revenue Fund; 17.5% Racing Commission Purse and Awards Fund; 8% host county; 19.5% host city (or county if outside a city) (State, racing purses and host local governments (Amendment 100, s. 5(c)))
- Racing franchise holder purse set-aside: 14% of net casino gaming receipts for live racing purses (for a greyhound franchise, 80% purses and 20% matched capital improvements), plus 1% for breeding awards (Purses and breeding awards of the racing franchise holders, for as long as each operates a racing franchise (Amendment 100, s. 6))
- Compulsive gambling programmes: At least $200,000 a year (Treatment and education programmes run with the Department of Human Services (Amendment 100, s. 4(r)))
Compliance
- Minimum age
- 21+
- National self-exclusion
- Not yet verified
- KYC timing
- Before the first wager; the account becomes active only once age and identity verification are complete.
- AML regime
- Books must report suspicious transactions involving or aggregating more than $5,000 to the Commission within 30 days and must not tip off the patron (23 CAR 358-2018); multiple and structured wagers designed to evade the $10,000 identification and reporting rules are prohibited (358-2009, 358-2010).
- AML supervisor
- Arkansas Racing Commission (state gaming rules)
- Deposit limits
- Licensees must let patrons set deposit limits on their wagering accounts for a chosen period (23 CAR 358-425(t)(1)).
- Source of funds thresholds
- Identification and recording for sports wagers and payouts over $10,000 (23 CAR 358-2008).
- Data localisation
- Core components of an interactive gaming system, including servers and databases, must be located in Arkansas unless the Commission permits otherwise (23 CAR Part 358, definition of interactive gaming system).
- KYC requirements
- Only persons aged 21 or over may register a wagering account. Before any wager the licensee must verify legal name, physical address and age, record the social security number, ITIN or equivalent identification, and confirm the patron is not on any exclusion list; accounts may be opened remotely or in person, one active account per patron, and never anonymously (23 CAR 358-425(c), (h), (j)). Sports wagers and payouts over $10,000 carry identification and recording duties (358-2008). ADW accounts require the same checks from age 18 (357-622(f)).
- Stake limits
- Not yet verified
- Mandatory player messaging
- On access to a wagering account the licensee must display a prescribed responsible gambling message with the 1-800-522-4700 helpline and the National Council on Problem Gambling chat and website (23 CAR 358-425(t)(2)).
- Reporting obligations
- Suspicious transaction reports within 30 days (358-2018); kiosk variances of $500 or more reported within 72 hours (358-2007(a)(8)); licensees must notify the Commission when an excluded person is recognised on the premises (358-2505(b)).
- Game content restrictions
- No sports wagers on amateur events other than Olympic and collegiate events, on collegiate events by or for a coach or participant, on elections, or on non-sporting events unless the Commission approves them (23 CAR 358-2017). Paid fantasy contests may not be based on college or high school sports or on racing (23-116-102(5)(D)).
Minimum age by vertical
- Online sports betting: 21+
- Land-based (reference): 21+
- Horse race betting: 18+
- Lottery and iLottery: 18+
Advertising
- Advertising permitted
- Yes
- Bonus advertising rules
- Promotional or bonus credits in wagering accounts must be clearly identified as such and are subject to the licensee's terms of use (23 CAR 358-425(m)(4)); interactive gaming promotions must explain their terms clearly (358-519(b)).
- Mandatory warnings
- "[Licensee's name] encourages you to gamble responsibly. If you or someone you know has a gambling problem, assistance is available by calling or texting 1-800-522-4700, chatting online via http://www.ncpgambling.org/help-treatment/chat/ or visiting the National Council on Problem Gambling Services website at http://www.ncpgambling.org" (23 CAR 358-425(t)(2), shown on access to a wagering account).
- Penalties for breach
- Suspension or revocation of the licence and a fine of up to $100,000 for violation of the Amendment or rules (23 CAR 358-405(a)).
Restrictions
- Failure to conduct advertising and public relations in accordance with decency, dignity, good taste, honesty and inoffensiveness, including false or materially misleading advertising, is an unsuitable method of operation and grounds for discipline (23 CAR 358-402(b)(4)).
- Interactive gaming operators must be truthful and non-deceptive in all advertising and promotions and must state the terms of any promotion clearly and adhere to them (23 CAR 358-519).
- Operators must take all reasonable steps to stop marketing material reaching self-excluded individuals (23 CAR 358-514(b)).
- Each branded online sports platform run by an intermediary must conspicuously bear the name of the affiliated casino licensee on its webpage (23 CAR 358-2002(e)).
- Only the three casino licensees may lawfully offer sports wagering, and online casino games are not authorised, so promoting unlicensed online gambling to Arkansas residents has no lawful basis.
Payments
- Credit card ban
- No
- Crypto stance
- Not yet verified
- Permitted methods
- Cash deposited with the licensee, Personal and cashier's checks, wire transfers and money orders, Debit instruments and prepaid access instruments, Credit cards, ACH transfers from an account verified as the patron's, Credit extended by the licensee, Other means approved by the Commission
- Currency restrictions
- Patrons may not transfer funds between wagering accounts, and accounts may not be overdrawn unless payment processing issues outside the control of the licensee cause it (23 CAR 358-425(p), (q)). Business entity accounts may be funded only by bank transfer, not cash (358-2025).
Enforcement
- ISP blocking
- Not yet verified
- DNS blocking
- Not yet verified
- Payment blocking
- Not yet verified
- App store takedowns
- Not yet verified
- Administrative penalties
- For licensees: suspension or revocation and a fine of up to $100,000 for any violation of Amendment 100 or the rules (23 CAR 358-405(a)); sanctions of up to $5,000 for an individual licensee and $10,000 per violation for a casino licensee, warning letters and reprimands (358-348(d)); up to $1,000 for working without a required employee licence (358-348(c)).
- Operator liability
- Gambling other than as authorised is prohibited under Ark. Code 5-66-101 et seq., and receiving or transmitting information on sports or games for gaming is unlawful (5-66-114(a)), according to Attorney General Opinion 2025-073. The Commission tells the public to report unlicensed casino gaming or sports wagering to local law enforcement.
Notable actions
- Prediction market platforms offering event contracts, such as Kalshi23 Oct 2025
Attorney General Opinion 2025-073: operating without a gaming licence is illegal gambling and the contracts are not paid fantasy sports games. An advisory opinion, not an enforcement order.
Market data
Figures on this record are drawn from official regulator data.
- Online GGR
- Not yet verified
- Reporting year
- 2026
- Licensed operators
- 3
Timeline
7 Apr 2017
Act 1075 (HB 2250) approved, authorising paid fantasy sports games and an 8% privilege tax
6 Nov 2018
Voters adopt Issue 4, the Arkansas Casino Gaming Amendment of 2018 (Amendment 100), by 468,597 to 397,658
14 Nov 2018
Amendment 100 takes effect
30 Jun 2019
First fiscal year of casino gaming tax collections ends, with $739,625 collected
5 Mar 2022
Casino gaming rulebook revised; Rule 20.055 allows sports wagers from patrons anywhere in Arkansas through account wagering
13 Nov 2024
Amendment 104 takes effect, reducing casino licences to three, revoking the Pope County licence and requiring countywide votes for new casinos
19 Mar 2025
SB 524 and HB 1861 filed to create an Interactive Gaming Act and make unlicensed online gambling a felony
20 Mar 2025
SB 524 withdrawn by its sponsor
7 Apr 2025
HB 1861 withdrawn by its sponsor and recommended for interim study by the House Judiciary Committee
23 Oct 2025
Attorney General Opinion 2025-073 concludes that unlicensed prediction markets are illegal gambling
30 Jun 2026
Fiscal year 2026 casino gaming and sports wagering tax collections total $116,896,603, up from $112,631,835 in fiscal 2025
2 Sept 2026
Racing Commission meeting considers initial licences for Worldpay Gaming Solutions, Forter Gaming and the International Betting Integrity Association
Outlook
No gambling bill is moving: HB 1861, filed with Senate companion SB 524 to authorise online casino games at the casinos, make operating online gambling without a casino licence a felony and bring dual-currency sweepstakes within the gambling house offence, was withdrawn in April 2025 and recommended for interim study, and its Senate companion SB 524 died at the end of the 2025 session. Any change to online casino, sweepstakes or prediction market law would need a new bill in a later session. A new casino anywhere in the state needs a constitutional amendment and a countywide vote under Amendment 104. The Commission continues to consider licence applications from suppliers and integrity bodies, and new games, at its meetings, most recently on 2 September 2026.
Frequently asked questions
- Is online sports betting legal in Arkansas?
- Yes. Sports wagering is part of casino gaming under Amendment 100, and the casino licensees may accept wagers from anyone physically in Arkansas through approved account wagering systems, with up to two branded online platforms each. Patrons must be 21 or over.
- Is online casino legal in Arkansas?
- No. Casino licences cover gaming at the casino, remote wagering under the rules is limited to sporting events, and the 2025 bills to authorise online casino games (SB 524 and HB 1861) were withdrawn.
- How many casino licences are there?
- Three, held by Oaklawn in Hot Springs, Southland in West Memphis and Saracen in Pine Bluff. Amendment 104 removed the fourth, Pope County, licence in November 2024 and requires a countywide vote before any new casino.
- What is the tax on casino gaming and sports betting?
- A net casino gaming receipts tax of 13% on the first $150 million a year and 20% above that, on gross receipts less winnings paid or reserved. The state collected $116.9 million in the fiscal year to 30 June 2026.
- Is daily fantasy legal in Arkansas?
- Yes. Act 1075 of 2017 authorises paid fantasy sports games online, provided they meet the statutory definition, and taxes operators at 8% of Arkansas revenues. There is no licence, and contests may not be based on college or high school sports.
- Are prediction markets legal in Arkansas?
- The Attorney General advised in Opinion 2025-073 that unlicensed platforms offering event contracts on sports and other events are illegal gambling. The opinion is advisory rather than binding.
- How much does a gambling licence cost in Arkansas?
- For the Casino licence, the application fee is $250,000 (as of 23 Sept 2026). The Licensing section lists all 5 licence types recorded for Arkansas. Last verified 14 Oct 2026.
- Who regulates gambling in Arkansas?
- The Arkansas Racing Commission regulates gambling in Arkansas. Other authorities with a role include Department of Finance and Administration, Excise Tax Administration and Office of the Arkansas Lottery.
Glossary and directory
Sources
Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Only tier 1 and tier 2 sources can support a fact on their own.
- Racing & Gaming Commission: mission, contacts, rulebooks and news
Arkansas Department of Finance and Administration
Tier 1Accessed 23 Sept 2026 - Casino Gaming Section: Amendment 100, definition of casino gaming, tax rates and duties
Arkansas Department of Finance and Administration
The page still says Amendment 100 created four casino licences; Amendment 104 (effective 13 November 2024) reduced the number to three. The constitution prevails.
Tier 1Accessed 23 Sept 2026 - Commission Members (seven members, five-year terms, appointed by the Governor)
Arkansas Department of Finance and Administration
Tier 1Accessed 23 Sept 2026 - Frequently Asked Questions: Casino Gaming (active casino licensees, reporting illegal gaming, licence verification)
Arkansas Racing Commission, Department of Finance and Administration
Tier 1Accessed 23 Sept 2026 - Election Laws of Arkansas and Constitution of the State of Arkansas of 1874, 2025 edition: Amendment 100 as amended by Amendment 104, Article 19 section 14 (lotteries)
Arkansas Secretary of State
Tier 1Accessed 23 Sept 2026Published 1 Jan 2025 - Notice for constitutional amendment proposed by petition of the people, Issue No. 4 (6 November 2018 ballot): popular name, ballot title and complete text
Arkansas Secretary of State
Tier 1Accessed 23 Sept 2026Published 6 Nov 2018 - Casino Gaming Rules, 23 CAR Part 358 (codified rulebook, Code of Arkansas Rules)
Arkansas Racing Commission, Department of Finance and Administration
Tier 1Accessed 23 Sept 2026 - Rules of the Arkansas Racing Commission: Casino Gaming, Rev. 03/05/2022 (pre-codification rulebook, including Rule 20.055 on remote wagers on sporting events)
Arkansas Racing Commission, Department of Finance and Administration
Tier 1Accessed 23 Sept 2026Published 5 Mar 2022 - 23 CAR § 357-622, Advance deposit wagering (Rules Governing Horse Racing in Arkansas)
Code of Arkansas Rules
Tier 1Accessed 23 Sept 2026 - Casino Gaming & Sports Wagering Tax: definitions and monthly statistics
Arkansas Department of Finance and Administration
The page still says casinos are authorised in four locations; Amendment 104 (effective 13 November 2024) reduced the number of casino licences to three. The constitution prevails.
Tier 1Accessed 23 Sept 2026 - Casino Gaming and Sports Wagering, fiscal year ending 2026: monthly collections and fiscal year totals 2019 to 2026
Arkansas Department of Finance and Administration
Tier 2Accessed 23 Sept 2026Published 1 Jul 2026 - Fantasy Sports Games Tax (Act 1075, 8% privilege tax)
Arkansas Department of Finance and Administration
Tier 1Accessed 23 Sept 2026 - Electronic Games of Skill (18% privilege tax on net wagering revenues of racing franchise holders)
Arkansas Department of Finance and Administration
The original at https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/miscellaneous-tax/electronic-games-of-skill/ no longer loads (checked 14 October 2026); linked to the Internet Archive copy.
Tier 1Accessed 14 Oct 2026 - Act 1075 of 2017 (HB 2250): concerning paid fantasy sports games (Ark. Code 23-116-101 to 23-116-104)
Arkansas State Legislature (Bureau of Legislative Research)
Tier 1Accessed 23 Sept 2026Published 7 Apr 2017 - SB 524 (2025 Regular Session), as filed: illegal online casino or sports betting a felony; Interactive Gaming Act
Arkansas State Legislature (Bureau of Legislative Research)
Tier 1Accessed 23 Sept 2026Published 19 Mar 2025 - SB 524 (2025) bill status history
Arkansas State Legislature (Bureau of Legislative Research)
Tier 1Accessed 23 Sept 2026 - HB 1861 (2025) bill status history (withdrawn and recommended for interim study)
Arkansas State Legislature (Bureau of Legislative Research)
Tier 1Accessed 23 Sept 2026 - Opinion No. 2025-073: prediction markets and event contracts
Arkansas Attorney General
Tier 1Accessed 23 Sept 2026Published 23 Oct 2025 - Opinion No. 2025-022: gambling, lotteries and raffles (door prizes)
Arkansas Attorney General
Tier 1Accessed 23 Sept 2026Published 15 Aug 2025 - Frequently Asked Questions (Arkansas Scholarship Lottery, Office of the Arkansas Lottery)
Office of the Arkansas Lottery
Tier 1Accessed 23 Sept 2026 - Arkansas State Racing Commission meeting agenda, 2 September 2026
Arkansas Racing Commission, Department of Finance and Administration
Tier 1Accessed 23 Sept 2026Published 28 Aug 2026