Is online sports betting legal in Idaho?

No. The constitution allows only the state lottery, pari-mutuel betting and charitable bingo and raffles, Idaho Code s. 18-3801 treats betting on a sporting event as gambling, and taking part is a misdemeanour under s. 18-3802.

Can I bet on horse racing online from Idaho?

Yes, through advance deposit wagering providers licensed by the Idaho State Racing Commission, which pay a 10% source market fee on Idaho handle. The Commission lists eleven, including TVG, TwinSpires and XpressBet. Using an unlicensed out-of-state provider is a felony.

Can I buy Idaho Lottery tickets online?

No. The Lottery states that no Idaho law allows tickets to be bought over the internet or by mail; they are sold only by authorised retailers. Since 1 July 2026 buying more than $5,000 of tickets in 24 hours is prohibited.

Who runs casinos in Idaho?

Tribes, under gaming compacts approved by the Department of the Interior for the Coeur d'Alene, Kootenai, Nez Perce and Shoshone-Bannock tribes. Idaho Code s. 67-429B authorises tribal video gaming machines. There are no commercial casinos.

Are prediction markets legal in Idaho?

The question is unresolved. Idaho has no licence for event contracts and treats betting on sporting events as gambling, while federally registered platforms argue CFTC jurisdiction overrides state law. The Attorney General joined 38 other states in March 2026 in a brief opposing that view before the Ninth Circuit.

How are Idaho Lottery winnings taxed?

Prizes under $600 are exempt from Idaho income tax. For prizes over $5,000 the Lottery withholds 24% federal and 5.3% Idaho income tax, and it reports winnings of $600 or more on Form W-2G.

How much does a gambling licence cost in Idaho?

Online gambling is prohibited in Idaho at present, so no licence currently permits it. As recorded: For the Charitable gaming licence (bingo and raffles), the application fee is $100 (as of 23 Sept 2026). For the Bingo vendor licence, the annual fee is $500 (as of 23 Sept 2026). The Licensing section lists all 7 licence types recorded for Idaho. Last verified 21 Oct 2026.

How long does it take to get a gambling licence in Idaho?

The Lottery must approve or deny a charitable gaming or vendor licence application within 15 calendar days (Idaho Code ss. 67-7711 and 67-7715); the Racing Commission must act on race meet applications within 30 days (s. 54-2508). Last verified 21 Oct 2026.

← Back to the regulatory map

Sub-national

North America

Idaho (USA): gambling regulation and licensing

Part of United States

Online sports bettingProhibited
Online casinoProhibited
Online pokerProhibited
Online bingoProhibited
Lottery and iLotteryProhibited
Horse race bettingRegulated
Daily fantasy sportsProhibited
Prediction marketsGrey market
Social and sweepstakes casinoNot yet verified
Land-based (reference)Regulated

Regulator: Idaho State Lottery
Headline tax: See Taxation
Licence required: Yes
Last verified: 21 Oct 2026

Summary

Idaho licenses no online casino, poker or sports betting. Article III, section 20 of the state constitution declares gambling contrary to public policy and allows three exceptions only: a state lottery, pari-mutuel betting, and bingo and raffles run by charities. None of them may use any form of casino gambling or an electronic imitation of it. Idaho Code s. 18-3801 defines gambling to include betting on the outcome of a sporting event, and taking part is a misdemeanour for the player (s. 18-3802). The Idaho State Lottery, a self-governing state agency with a five-member commission appointed by the Governor, runs the lottery and licenses charitable bingo and raffles. Tickets are sold only by authorised retailers, not online or by mail. In fiscal year 2026 the lottery set records with $451 million of sales and a $90 million dividend for public schools and state buildings. From 1 July 2026 House Bill 504 bans buying more than $5,000 of tickets in 24 hours. Horse race betting is the one regulated online vertical. The Idaho State Racing Commission, housed in the Idaho State Police, licenses advance deposit wagering providers, which pay a 10% source market fee on Idaho handle; it lists eleven, and their Idaho handle was $11.45 million in 2024. Casino gaming is tribal, under compacts with four tribes, and Idaho Code s. 67-429B authorises tribal video gaming machines. There is no state tax on gaming revenue. In March 2026 the Attorney General joined a 39-state coalition backing Nevada in the Ninth Circuit against the CFTC view that sports event contracts override state gambling bans, a dispute that bears directly on prediction markets in Idaho; on 28 August 2026 the Ninth Circuit ruled for Nevada.

Common pitfalls

Idaho is not simply unregulated: online horse race betting is licensed, and an Idaho resident using an out-of-state advance deposit wagering provider that the Racing Commission has not licensed commits a felony. Tribal video gaming machines are lawful because Idaho Code s. 67-429B declares they are not slot machines, not because casino gaming is permitted; the constitution still bars casino gambling. Historical horse racing is no longer authorised: S.B. 1011 repealed it in 2015, even though a definition remains in s. 54-2502. Lottery sales are not gaming revenue: of $451 million in fiscal year 2026 sales, $304.2 million went back as prizes.

Key facts

Regulator: Idaho State Lottery
Regulator type: Lottery monopoly
Headline tax: See Taxation
Licence required: Yes
Minimum age: Not yet verified
Tax base: There is no state tax on gaming revenue. The state takes lottery net income as a dividend (Idaho Code s. 67-7434), a 10% source market fee on advance deposit wagering handle (s. 54-2512(10)) and statutory shares of pari-mutuel receipts (s. 54-2513). Tribes that adopted the 2002 compact terms contribute 5% of annual net gaming income to local education (s. 67-429C).

How to get a gambling license in Idaho

Online casino and online sports betting are prohibited in Idaho, so no licence currently permits offering them. The licensing regime as recorded is set out below.

The regulator is Idaho State Lottery.

We record 7 licence types for Idaho.

For the Charitable gaming licence (bingo and raffles), the application fee is $100 (as of 23 Sept 2026).

Time to licence: The Lottery must approve or deny a charitable gaming or vendor licence application within 15 calendar days (Idaho Code ss. 67-7711 and 67-7715); the Racing Commission must act on race meet applications within 30 days (s. 54-2508).
Financial guarantee: The Lottery may require a bond from any lottery game retailer or buy blanket bonds (Idaho Code s. 67-7417).
Licence register: The regulator's public register of licence holders

Licence fees in Idaho

Licence type	Application fee	Annual fee	Term
Charitable gaming licence (bingo and raffles)Annual fee by gross bingo or raffle revenue: $100 up to $25,000, $200 from $25,000 to $75,000, $300 above $75,000 (Idaho Code s. 67-7712)	$100 (as of 23 Sept 2026)	Not yet verified	Annual
Bingo vendor licenceNonrefundable annual fee (Idaho Code s. 67-7715(4))	Not yet verified	$500 (as of 23 Sept 2026)	Annual

Built from the record on this page, last verified 21 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Legal framework

Primary statutes

Idaho Constitution, article III, section 20
In force
Yes
Summary
Declares gambling contrary to public policy and strictly prohibited except for a state lottery, pari-mutuel betting and charitable bingo and raffles, each under enabling legislation. None may employ casino gambling (including blackjack, craps, roulette, poker, baccarat, keno and slot machines) or an electronic imitation of it. Merchant promotions without consideration and games awarding only additional play are not gambling.
Idaho Code Title 18, Chapter 38, Gaming
Year
1992
In force
Yes
Summary
Defines gambling, including betting on the outcome of a sporting event and casino games (s. 18-3801, 1992), makes participating in gambling or knowingly permitting it on property a misdemeanour (s. 18-3802), and makes bookmaking and pool selling (s. 18-3809) and possessing or operating slot machines (s. 18-3810) misdemeanours.
Idaho State Lottery, Idaho Code Title 67, Chapter 74
Year
1988
In force
Yes
Summary
Creates the Idaho State Lottery and its commission, sets retailer compensation at 5% plus an optional 1% bonus (s. 67-7414), bans sales to under-18s (s. 67-7415), directs net income to the permanent building fund (three-eighths) and the school district facilities fund (five-eighths) (s. 67-7434), exempts prizes under $600 from state income tax (s. 67-7439) and caps advertising at 3.5% of lottery revenue. Since 1 July 2026 it also prohibits bulk purchase transactions.
Bingo and Raffles, Idaho Code Title 67, Chapter 77
Year
1993
In force
Yes
Summary
Allows qualifying charitable and nonprofit organisations to conduct bingo and raffles under licence from the Idaho State Lottery, with limits on sessions, prizes and the use of proceeds, licence fees by gross revenue, vendor licensing and rules on electronic bingo devices, which may be used only on the premises during a session.
Horse Racing Act, Idaho Code Title 54, Chapter 25
Year
1963
In force
Yes
Summary
Creates the Idaho State Racing Commission and licenses race meets, simulcast facilities and participants. Pari-mutuel wagering is lawful at licensed meets and simulcast sites; advance deposit wagering is lawful through licensees and licensed out-of-state providers paying a 10% source market fee (s. 54-2512(10)); betting on licensed races other than through the pari-mutuel system is unlawful (s. 54-2512(13)).
State-tribal gaming compacts and tribal video gaming machines, Idaho Code ss. 67-429A to 67-429C
Year
1993
In force
Yes
Summary
Lets the Governor negotiate compacts under the Indian Gaming Regulatory Act that authorise only forms of gaming allowed by Idaho law (s. 67-429A). Sections 67-429B and 67-429C, enacted by voter initiative (Initiative Measure No. 1, 2003 Session Laws), authorise tribal video gaming machines, declare that they are not slot machines, and let tribes amend compacts to include them in return for 5% of annual net gaming income to local education and a commitment not to game off Indian lands.

Key amendments

19 Jul 1989First Idaho Lottery ticket sold, after voters approved a constitutional amendment in November 1988 repealing the constitutional ban on lotteries.
Idaho Code ss. 18-3801 and 18-3802 enacted in the First Extraordinary Session of 1992 (ch. 2), defining gambling to include casino games and betting on sporting events and making participation a misdemeanour.
23 Apr 2003House Bill 374 signed, clarifying advance deposit wagering on horse racing and requiring a 10% source market fee paid to the Racing Commission.
10 Sept 2015Senate Bill 1011, repealing the historical horse racing authorisation in Idaho Code s. 54-2512A, ordered certified as law after the Idaho Supreme Court held the Governor's veto untimely.
1 Jul 2026House Bill 504 takes effect: purchases of more than $5,000 of lottery tickets in 24 hours by one person or persons acting in concert are prohibited, and the Lottery may deny prizes on such tickets.

Case law

Coeur d'Alene Tribe v. Denney, Docket No. 43169 (Idaho Supreme Court)
10 Sept 2015
The Court held that the Governor failed to return his veto of S.B. 1011 within the five days required by article IV, section 10 of the constitution, so the bill became law, and ordered the Secretary of State to certify it. S.B. 1011's one purpose was to repeal Idaho Code s. 54-2512A, which had allowed wagering on historical horse races.

Licensing

Licence required: Yes
Application window: Not yet verified
Local establishment required: Not yet verified
Local server required: Not yet verified
Typical time to licence: The Lottery must approve or deny a charitable gaming or vendor licence application within 15 calendar days (Idaho Code ss. 67-7711 and 67-7715); the Racing Commission must act on race meet applications within 30 days (s. 54-2508).
Bank guarantee or bond: The Lottery may require a bond from any lottery game retailer or buy blanket bonds (Idaho Code s. 67-7417).
Notable licensees: TVG, TwinSpires, XpressBet, NYRA Bets, DraftKings Racing
Barriers to entry: There is no licence of any kind for online casino, poker or sports betting, and the constitution bars casino gambling in every permitted activity, so opening those verticals would need a constitutional amendment. Commercial access is limited to lottery retail contracts, bingo supply and pari-mutuel racing, where advance deposit wagering providers pay a 10% source market fee. Simulcast licences are capped at one per live race meet licensee and one facility per county (Idaho Code s. 54-2512).

Licence types

Lottery game retailer contract
Scope
Retailers selling Idaho Lottery tickets under contract with the Lottery
Fee basis
Retailer application and renewal fees set by commission rule (Idaho Code s. 67-7408(1)(d)); retailers earn 5% of ticket sales plus an optional 1% incentive bonus (s. 67-7414)
Charitable gaming licence (bingo and raffles)
Scope
Qualifying charitable and nonprofit organisations; required for raffles with prizes worth over $5,000 in total and bingo grossing over $10,000 a year
Term
Annual
Application fee
$100 as of 23 Sept 2026
Fee basis
Annual fee by gross bingo or raffle revenue: $100 up to $25,000, $200 from $25,000 to $75,000, $300 above $75,000 (Idaho Code s. 67-7712)
Renewal terms
Renewed annually; fee set by the previous year's gross revenue
Bingo vendor licence
Scope
Manufacturers and distributors of bingo devices, equipment and supplies
Term
Annual
Annual fee
$500 as of 23 Sept 2026
Fee basis
Nonrefundable annual fee (Idaho Code s. 67-7715(4))
Race meet licence
Scope
Associations and fair boards holding live horse race meets with pari-mutuel wagering
Fee basis
At least $25 per racing day, paid in advance to the public school income fund; fair boards racing at annual fairs are exempt (Idaho Code ss. 54-2508 and 54-2515)
Simulcast licence
Scope
Pari-mutuel wagering on simulcast races; available only to live race meet licensees, one per licensee and one facility per county
Advance deposit wagering licence
Scope
Account wagering on live and simulcast horse racing by Idaho residents, including through out-of-state providers
Fee basis
Source market fee of not less than 10% of Idaho handle, forwarded monthly to the Racing Commission (Idaho Code s. 54-2512(10))
Racing occupational licences
Scope
Owners, trainers, jockeys, grooms, officials and other participants in race meets
Fee basis
Fixed fees by category set by the Racing Commission, for example $25 for a groom and $50 for an apprentice jockey

Taxation

Headline GGR tax: Not yet verified
Effective date: Not yet verified
Player winnings tax: Gambling winnings are federal taxable income. Idaho taxes income at 5.3% for 2025. Idaho Lottery prizes under $600 are exempt from state income tax, and no tax is imposed on the sale or purchase of lottery tickets (Idaho Code s. 67-7439).
Withholding mechanism: The Lottery withholds federal (24%) and Idaho (5.3%) income tax from prizes over $5,000 and reports winnings of $600 or more to the IRS and the Idaho State Tax Commission on Form W-2G.
Tax base: There is no state tax on gaming revenue. The state takes lottery net income as a dividend (Idaho Code s. 67-7434), a 10% source market fee on advance deposit wagering handle (s. 54-2512(10)) and statutory shares of pari-mutuel receipts (s. 54-2513). Tribes that adopted the 2002 compact terms contribute 5% of annual net gaming income to local education (s. 67-429C).

Earmarked levies

Lottery dividend: Net income after a reserve: three-eighths to the permanent building fund and five-eighths to the school district facilities fund; $90 million for fiscal year 2026 ($56.25 million to public schools, $33.75 million to the Permanent Building Fund) (Public schools and state buildings)
Advance deposit wagering source market fee: At least 10% of Idaho handle; the Commission keeps 10% for administration and distributes the rest to purses (40%), simulcast sites (30%), track operating expenses (10%) and the track, breed, commission and public school funds (5% each) (Idaho State Racing Commission for distribution)
Pari-mutuel receipts: 1.25% of gross daily receipts to the Racing Commission, 0.5% each to the track and breed distribution accounts, and a share of daily receipts above $20,000, tiered from 0.125% up to 1.125%, each to the public school income fund and the equine education account (Racing Commission, racing funds and public school income fund)
Tribal education contribution: 5% of annual net gaming income, for tribes that amended their compacts under Idaho Code s. 67-429C (Local educational programmes and schools on or near the reservation, at the tribe's direction)

Compliance

Minimum age: Not yet verified
National self-exclusion: Not yet verified
KYC timing: At the point of sale for lottery tickets; at prize claim for identity and residence.
Session limits: Charitable organisations may hold no more than three bingo sessions a week, each no longer than eight hours (Idaho Code s. 67-7708).
KYC requirements: Lottery tickets may not be sold to or bought by anyone under 18, and minors may not redeem winning tickets (Idaho Code ss. 67-7415 and 67-7448); retailers must have safeguards against sales to under-18s. Under-18s may not play bingo games with a cash prize or a merchandise prize over $25 (s. 67-7707(2)). Pari-mutuel licensees may not knowingly permit a minor to use the pari-mutuel system (s. 54-2512(13)). Out-of-state prize claimants must show photo identification of their residence.
Stake limits: From 1 July 2026 no person, alone or acting in concert, may buy more than $5,000 of lottery tickets in 24 hours across one or more transactions or locations (Idaho Code s. 67-7449 as enacted by House Bill 504). Advance deposit wagers may not exceed the account balance (s. 54-2512(10)). Charitable raffles are limited to 12 a year per organisation with cash prizes of at most $1,000 per raffle, except duck races (s. 67-7710).
Mandatory player messaging: The Racing Commission points players to the National Council on Problem Gambling helpline, 1-800-522-4700.
Reporting obligations: Licensed bingo and raffle organisations file an annual statement with the Lottery; raffle operators with over $200,000 a year in gross revenue must file a CPA audit within 90 days of the licence year (Idaho Code ss. 67-7709 and 67-7710). The Lottery director reports annual income and expenses to legislative committees and state officers.
Game content restrictions: No permitted activity may use casino games or any electronic imitation of casino gambling (Constitution art. III s. 20(2)). Customer-operated lottery machines may accept only currency or coin (Idaho Code s. 67-7408(1)(e)). Card-minding devices and autodaubing are prohibited in bingo, instant bingo is not bingo, and players may monitor no more than 54 electronic cards a game (ss. 67-7702 and 67-7719). Tribal video gaming machines must not be activated by a handle or dispense coins or chips (s. 67-429B).

Advertising

Advertising permitted: Not yet verified
Affiliate rules: Affiliates are not licensed. Advance deposit wagering by telephone or electronic means with an out-of-state provider not licensed by the Racing Commission is a felony (Idaho Code s. 54-2512(10)).
Penalties for breach: Misdemeanour for aiding bookmaking: fine up to $1,000, up to six months in county jail, or both (Idaho Code s. 18-3809).

Restrictions

No statute licenses online casino, poker or sports betting, so there is no lawful product of that kind to advertise to Idaho residents; anyone who aids, assists or abets bookmaking or pool selling commits a misdemeanour (Idaho Code s. 18-3809).
Idaho Lottery advertising and promotional costs may not exceed 3.5% of lottery revenue in any fiscal year (Idaho Code s. 67-7450, redesignated by House Bill 504).
The gambling offences in Title 18 do not apply to advertising Idaho State Lottery tickets (Idaho Code s. 67-7447).
A promotional drawing by a business or group is lawful only if entry requires no purchase; the Lottery advises that "No Purchase Necessary to Enter" must appear on all communications and tickets.

Payments

Credit card ban: Not yet verified
Crypto stance: Not yet verified
Payment blocking regime: No statutory payment blocking regime was found. Customer-operated lottery machines may accept only currency or coin (Idaho Code s. 67-7408(1)(e)), and the Lottery states that tickets cannot be bought over the internet or by mail.

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 Lottery may suspend or revoke bingo and raffle licences and assess civil penalties of up to $10,000 per violation (Idaho Code ss. 67-7707, 67-7710, 67-7712 and 67-7715), and may deny prizes and terminate retailers over bulk purchases (s. 67-7449). The Racing Commission may suspend or revoke licences, fine up to $2,500 (s. 54-2509) and impose civil penalties of up to $10,000 per occurrence for anticompetitive simulcast practices (s. 54-2512(12)).
Criminal penalties: Gambling: misdemeanour, up to six months in jail, a $1,000 fine, or both (Idaho Code ss. 18-3802 and 18-113). Bookmaking and pool selling: misdemeanour, fine up to $1,000, up to six months, or both (s. 18-3809). Slot machines: misdemeanour (s. 18-3810). Lottery Act violations: misdemeanour, fine up to $5,000, up to six months, or both; presenting counterfeit or altered tickets: felony, up to five years and $25,000 (s. 67-7448). Advance deposit wagering with an unlicensed out-of-state provider: felony (s. 54-2512(10)).
Operator liability: Bookmakers, pool sellers and anyone who knowingly permits gambling on property they control commit misdemeanours (Idaho Code ss. 18-3802 and 18-3809). A lottery retailer that knowingly facilitates a bulk purchase transaction faces suspension or termination of its contract (s. 67-7449).
Player liability: Participating in gambling is a misdemeanour (Idaho Code s. 18-3802).

Timeline

19 Jul 1989
First Idaho Lottery ticket sold
8 Jan 2003
Department of the Interior approves tribal-state gaming compacts for the Coeur d'Alene, Kootenai and Nez Perce tribes
23 Apr 2003
House Bill 374 signed, clarifying advance deposit wagering and setting a 10% source market fee
10 Sept 2015
Idaho Supreme Court orders S.B. 1011, repealing historical horse racing, certified as law (Coeur d'Alene Tribe v. Denney)
1 May 2016
DraftKings and FanDuel stop accepting Idaho players into paid daily fantasy contests under an agreement with Attorney General Lawrence Wasden
26 Feb 2026
Governor signs House Bill 504 banning bulk lottery ticket purchases
23 Mar 2026
Attorney General joins a 39-state amicus brief against CFTC preemption of state sports betting laws
1 Jul 2026
Bulk lottery purchase ban takes effect
15 Jul 2026
Idaho Lottery presents a record $90 million dividend for fiscal year 2026
28 Aug 2026
Ninth Circuit rules for Nevada against Kalshi, holding the Commodity Exchange Act likely does not preempt state gaming law for sports event contracts, the position Idaho supported as amicus

Outlook

On 28 August 2026 the Ninth Circuit, whose rulings bind federal courts in Idaho, upheld Nevada's position that Kalshi had not shown the Commodity Exchange Act likely preempts state gaming law for sports event contracts, the view Idaho backed in a 39-state amicus brief; with the Third Circuit having ruled the other way, the question now goes to the Supreme Court, and its answer will decide whether Idaho can apply its sports betting ban to federally registered event contracts. The bulk lottery purchase ban in House Bill 504 took effect on 1 July 2026, and the Lottery's first enforcement decisions under it are the next thing to watch. Any move to license casino games, poker or sports betting would need a constitutional amendment, because article III, section 20 bars casino gambling in every permitted activity.

Frequently asked questions

Is online sports betting legal in Idaho?: No. The constitution allows only the state lottery, pari-mutuel betting and charitable bingo and raffles, Idaho Code s. 18-3801 treats betting on a sporting event as gambling, and taking part is a misdemeanour under s. 18-3802.
Can I bet on horse racing online from Idaho?: Yes, through advance deposit wagering providers licensed by the Idaho State Racing Commission, which pay a 10% source market fee on Idaho handle. The Commission lists eleven, including TVG, TwinSpires and XpressBet. Using an unlicensed out-of-state provider is a felony.
Can I buy Idaho Lottery tickets online?: No. The Lottery states that no Idaho law allows tickets to be bought over the internet or by mail; they are sold only by authorised retailers. Since 1 July 2026 buying more than $5,000 of tickets in 24 hours is prohibited.
Who runs casinos in Idaho?: Tribes, under gaming compacts approved by the Department of the Interior for the Coeur d'Alene, Kootenai, Nez Perce and Shoshone-Bannock tribes. Idaho Code s. 67-429B authorises tribal video gaming machines. There are no commercial casinos.
Are prediction markets legal in Idaho?: The question is unresolved. Idaho has no licence for event contracts and treats betting on sporting events as gambling, while federally registered platforms argue CFTC jurisdiction overrides state law. The Attorney General joined 38 other states in March 2026 in a brief opposing that view before the Ninth Circuit.
How are Idaho Lottery winnings taxed?: Prizes under $600 are exempt from Idaho income tax. For prizes over $5,000 the Lottery withholds 24% federal and 5.3% Idaho income tax, and it reports winnings of $600 or more on Form W-2G.
How much does a gambling licence cost in Idaho?: Online gambling is prohibited in Idaho at present, so no licence currently permits it. As recorded: For the Charitable gaming licence (bingo and raffles), the application fee is $100 (as of 23 Sept 2026). For the Bingo vendor licence, the annual fee is $500 (as of 23 Sept 2026). The Licensing section lists all 7 licence types recorded for Idaho. Last verified 21 Oct 2026.
How long does it take to get a gambling licence in Idaho?: The Lottery must approve or deny a charitable gaming or vendor licence application within 15 calendar days (Idaho Code ss. 67-7711 and 67-7715); the Racing Commission must act on race meet applications within 30 days (s. 54-2508). Last verified 21 Oct 2026.

iGT 25 companies with ties to Idaho

Churchill Downs (CHDN)Named among the notable licensees above

The iGT 25 iGaming stock index →

Glossary and directory

Glossary terms for this profile

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. Tier 3: established trade press, used to find and date the primary source. Tier 4: law firm and adviser guides, used as secondary confirmation. Only tier 1 and tier 2 sources can support a fact on their own.

Idaho Constitution, article III, section 20 (gambling prohibited; exceptions for a state lottery, pari-mutuel betting and charitable bingo and raffles; no casino gambling)
Idaho Legislature (Legislative Services Office)
Archived copy
Tier 1Accessed 23 Sept 2026
Idaho Code s. 18-3801, gambling defined
Idaho Legislature (Legislative Services Office)
Archived copy
Tier 1Accessed 23 Sept 2026
Idaho Code s. 18-3802, gambling prohibited
Idaho Legislature (Legislative Services Office)
Archived copy
Tier 1Accessed 23 Sept 2026
Idaho Code s. 18-3809, bookmaking and pool selling
Idaho Legislature (Legislative Services Office)
Archived copy
Tier 1Accessed 23 Sept 2026
Idaho Code s. 18-3810, slot machines, possession unlawful
Idaho Legislature (Legislative Services Office)
Archived copy
Tier 1Accessed 23 Sept 2026
Idaho Code s. 18-113, punishment for misdemeanour
Idaho Legislature (Legislative Services Office)
Archived copy
Tier 1Accessed 23 Sept 2026
Idaho Code Title 67, Chapter 74, Idaho State Lottery (including ss. 67-7402, 67-7404, 67-7408, 67-7414, 67-7415, 67-7417, 67-7434, 67-7439, 67-7440, 67-7447, 67-7448 and 67-7449)
Idaho Legislature (Legislative Services Office)
Archived copy
Tier 1Accessed 23 Sept 2026
Idaho Code Title 67, Chapter 77, Bingo and Raffles (including ss. 67-7702, 67-7707 to 67-7712, 67-7715 and 67-7719)
Idaho Legislature (Legislative Services Office)
Archived copy
Tier 1Accessed 23 Sept 2026
Idaho Code Title 54, Chapter 25, Horse Racing (including ss. 54-2502, 54-2506, 54-2508, 54-2509, 54-2512, 54-2513 and 54-2515)
Idaho Legislature (Legislative Services Office)
Archived copy
Tier 1Accessed 23 Sept 2026
Idaho Code ss. 67-429A (state-tribal gaming compacts), 67-429B (authorised tribal video gaming machines) and 67-429C (amendment of compacts)
Idaho Legislature (Legislative Services Office)
Archived copy
Tier 1Accessed 23 Sept 2026
House Bill 504 (2026), Idaho State Lottery: prohibition of bulk ticket purchases; bill history and text (Session Law chapter 6)
Idaho Legislature (Legislative Services Office)
Archived copy
Tier 1Accessed 23 Sept 2026Published 26 Feb 2026
Idaho Lottery official website
Idaho State Lottery
Tier 1Accessed 23 Sept 2026
About Us: history, commission and director
Idaho State Lottery
Tier 1Accessed 23 Sept 2026
FAQs: tax withholding, internet and mail purchases
Idaho State Lottery
Tier 1Accessed 23 Sept 2026
Idaho Lottery Returns $90 Million in Historic Dividend for Schools (fiscal year 2026 results)
Idaho State Lottery
Tier 2Accessed 23 Sept 2026Published 15 Jul 2026
Charitable Gaming: how to apply for a licence, fees and thresholds
Idaho State Lottery, Enforcement Division
Tier 1Accessed 23 Sept 2026
Charitable Gaming FAQs (what gaming is legal, promotional drawings)
Idaho State Lottery, Enforcement Division
Tier 1Accessed 23 Sept 2026
Licensed Bingo Vendors in the State of Idaho
Idaho State Lottery, Enforcement Division
Tier 1Accessed 23 Sept 2026
Idaho Racing Commission: mission, advance deposit wagering sites, simulcast track
Idaho State Racing Commission (Idaho State Police)
Tier 1Accessed 23 Sept 2026
Idaho Racing Commission license fees
Idaho State Racing Commission (Idaho State Police)
Tier 1Accessed 23 Sept 2026
Idaho State Racing Commission 2024 Annual Report (live, simulcast and advance deposit wagering handle)
Idaho State Racing Commission (Idaho State Police)
Tier 2Accessed 23 Sept 2026Published 19 May 2025
Coeur d'Alene Tribe v. Denney, Idaho Supreme Court Docket No. 43169 (10 September 2015), opinion text
Idaho Supreme Court (text via CourtListener, Free Law Project)
Tier 1Accessed 23 Sept 2026Published 10 Sept 2015
AG Labrador Defends Idaho's Authority to Regulate Sports Betting
Office of the Idaho Attorney General
Tier 1Accessed 23 Sept 2026Published 23 Mar 2026
Gaming Compacts: Idaho (Coeur d'Alene, Kootenai, Nez Perce and Shoshone-Bannock tribal-state gaming compacts)
U.S. Department of the Interior, Indian Affairs, Office of Indian Gaming
Tier 1Accessed 23 Sept 2026
Individual Income Tax Rate Schedule (2025: 5.3%)
Idaho State Tax Commission
Tier 1Accessed 23 Sept 2026
Topic no. 419, Gambling income and losses
Internal Revenue Service
Tier 1Accessed 23 Sept 2026
DraftKings and FanDuel agree to stop doing business in Idaho
Boise State Public Radio
Tier 3Accessed 21 Oct 2026Published 2 May 2016
Ninth Circuit upholds state and tribal authority over sports-related event contracts
Holland & Knight
Tier 4Accessed 21 Oct 2026Published Aug 2026
KalshiEX, LLC v. Assad, No. 25-7516 (9th Cir. 28 August 2026), opinion
United States Court of Appeals for the Ninth Circuit (copy published by the Nevada Gaming Control Board)
Tier 1Accessed 21 Oct 2026Published 28 Aug 2026