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Sub-national
North America

United States - Indiana: gambling regulation and licensing

State of Indiana

Part of United States

  • Online sports bettingRegulated
  • Online casinoProhibited
  • Online pokerProhibited
  • Daily fantasy sportsRegulated
  • Esports bettingProhibited
  • Land-based (reference)Regulated
Regulator
Indiana Gaming Commission
Headline tax
9.5% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

Indiana licenses retail and online sports wagering and paid fantasy sports, but not online casino games or online poker. The Indiana Gaming Commission, established in 1993, regulates sports wagering under Indiana Code 4-38, enacted by House Enrolled Act 1015-2019, and the Commission's rules in 68 IAC 27. Wagering has been authorised since 1 September 2019, and the first mobile sportsbooks were cleared to launch on 3 October 2019. Only the state's casinos, racinos and off-track betting sites can hold a certificate of authority, and each may contract with up to three branded vendors for mobile wagering, which is how DraftKings, FanDuel, BetMGM and the other national brands take part. The Commission listed 16 certificate holders and 11 online sportsbook brands in July 2026. Bettors must be 21 and located in Indiana. Sports wagering is taxed at 9.5% of adjusted gross receipts, unchanged since 2019; a 2025 bill that would have raised the mobile rate to 20% and legalised online casino was not enacted. In the year to 30 June 2026 online books took $5.64 billion of bets, 98% of all handle, and kept $564.5 million of gross receipts, and the state collected $54.9 million of sports wagering tax. Offering casino games or bookmaking over the internet to people in Indiana without authority is a Level 6 felony, and since 2026 the Commission can fine anyone running online sweepstakes casino games $100,000. The next changes are elsewhere: voters in Allen, DeKalb and Steuben counties decide on a new casino in November 2026, with a licensing decision due by 15 April 2027, and the Commission is weighing an NCAA request to prohibit college proposition bets.

Common pitfalls

Treating the sportsbook brand as the licence holder: the certificate of authority belongs to an Indiana casino, racino or off-track betting site, and the brand holds a vendor licence tied to it, with at most three mobile brands per certificate. Assuming online casino or poker can be offered on a sports wagering licence: they cannot, and offering them to people in Indiana is a felony. Treating dual-currency sweepstakes casinos as a grey area: since 2026 they carry a $100,000 civil penalty per the statute.

Key facts

Regulator
Indiana Gaming Commission (IGC)
Regulator type
Gaming board
Headline tax
9.5% GGR
Licence required
Yes
Minimum age
21+
Tax base
9.5% of adjusted gross receipts from authorised sports wagering: all cash and property received, including checks whether collected or not, less cash paid out as winnings (including the cash value of prizes) and uncollectible receivables capped at the lesser of a reasonable provision or 2% (IC 4-38-2-2, 4-38-10-1). The certificate holder pays on the 24th of each month through the Department of State Revenue's online filing system (IC 4-38-10-2, 4-38-10-5). Casino gaming is taxed separately.
Capital
Indianapolis
Currency
USD
Official languages
English

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Yes
Local server required
Yes
Active licences
16 (as of 27 Jul 2026)
Bank guarantee or bond
Each sports wagering operator must hold a reserve in cash, cash equivalents, payment processor reserves or receivables, an irrevocable letter of credit or a bond of at least $500,000 or the amount needed to cover outstanding wagering liability, whichever is greater (68 IAC 27-3-1).
Notable licensees
DraftKings (Crown IN Gaming), FanDuel (Betfair Interactive US), BetMGM, Caesars Sportsbook (American Wagering), bet365 (Hillside (Indiana)), Fanatics (FBG Enterprises Opco), theScore Bet (Penn Sports Interactive), BetRivers (Rush Street Interactive), Hard Rock Bet (Seminole Hard Rock Digital), Bally Bet, SBK (Smarkets)
Certification requirements
New sports wagering devices and forms of wagering must be tested and approved by the Commission, and devices and platforms must come from a licensed supplier or service provider (IC 4-38-5-1, 4-38-5-8). Operators commission an independent system integrity and security assessment within 90 days of launch and every year by 15 July (68 IAC 27-3-2).
Barriers to entry
Only a licensed casino owner, the historic hotel district operating agent or a racetrack permit holder can hold a certificate of authority, so national operators enter as licensed vendors contracted to a certificate holder, and each holder may take at most three branded mobile vendors (IC 4-38-6-8). On 27 July 2026 the Commission listed 16 certificate holders (13 casinos and three off-track betting sites) and vendor licences for 11 online sportsbook brands.

Licence types

  • Certificate of authority

    Scope
    Authorises a licensed casino owner, operating agent or racetrack permit holder to conduct sports wagering at a designated licensed facility, including through vendors on mobile devices
    Application fee
    $100,000 as of 23 Sept 2026
    Annual fee
    $50,000 as of 23 Sept 2026
    Fee basis
    An initial fee of $100,000 for each licensed facility or satellite facility (IC 4-38-4-3) and an annual administrative fee of $50,000 from the first anniversary of operations (IC 4-38-8-1).
    Renewal terms
    Certificates are renewed by Commission order; 15 renewals were on the agenda for 24 September 2026.

  • Sports wagering vendor licence

    Scope
    An operator contracted by a certificate holder to run retail sports wagering or a branded mobile sportsbook; at most three branded mobile vendors per certificate holder
    Term
    1 year
    Application fee
    $100,000 as of 23 Sept 2026
    Annual fee
    $50,000 as of 23 Sept 2026
    Fee basis
    Non-refundable $100,000 application fee applied to the suitability investigation, with any excess cost payable by the applicant, and a $50,000 annual fee (IC 4-38-6-3, 4-38-6-6). Key persons and substantial owners file a PD-1 at $1,000 each.
    Renewal terms
    Renewed annually on payment of the $50,000 fee.

  • Sports wagering service provider licence

    Scope
    Suppliers of sports wagering devices or equipment, and providers of risk management, integrity services or odds
    Application fee
    $10,000 as of 23 Sept 2026
    Fee basis
    Non-refundable $10,000 application fee (IC 4-38-7-3); the Commission must consider other jurisdictions' suitability findings.
    Renewal terms
    No annual renewal requirement.

  • Paid fantasy sports game operator licence

    Scope
    Paid fantasy sports contests offered online or on the premises of a licensed facility
    Term
    1 year
    Application fee
    $50,000 as of 23 Sept 2026
    Annual fee
    $5,000 as of 23 Sept 2026
    Fee basis
    Initial fee of at least $50,000, which the division may raise to $75,000, and a $5,000 annual renewal fee (IC 4-33-24-15); investigations billed at $65 an hour.
    Renewal terms
    Renewed annually.

Taxation

Headline GGR tax
9.5% GGR
Effective date
1 Sept 2019
Player winnings tax
Winnings are Indiana adjusted gross income, taxed at a flat 2.95% for 2026 and 2.9% for taxable years 2027 to 2029 (IC 6-3-2-1). They are also federal taxable income, and losses are deductible federally only by itemising and only up to winnings reported.
Withholding mechanism
A payer required to withhold federal tax from winnings must also withhold Indiana adjusted gross income tax under Department of State Revenue instructions (IC 6-3-4-8.2(a)). Before a payout of $600 or more, or one that triggers a Form W-2G for a vendor, the operator must check for delinquent child support and withhold it (IC 4-38-11-1).
Tax base
9.5% of adjusted gross receipts from authorised sports wagering: all cash and property received, including checks whether collected or not, less cash paid out as winnings (including the cash value of prizes) and uncollectible receivables capped at the lesser of a reasonable provision or 2% (IC 4-38-2-2, 4-38-10-1). The certificate holder pays on the 24th of each month through the Department of State Revenue's online filing system (IC 4-38-10-2, 4-38-10-5). Casino gaming is taxed separately.

Earmarked levies

  • Distribution of the sports wagering tax: 3.33% of sports wagering tax revenue to the addiction services fund, of which 25% goes to compulsive gambling prevention, education, provider credentialing and treatment; the rest to the state general fund (Addiction services and the state general fund)
  • Sports wagering fund: Initial, vendor, service provider and annual administrative fees (Continuously appropriated to the Commission to administer IC 4-38 (IC 4-38-8-2))

Compliance

Minimum age
21+
KYC timing
Before the patron may deposit or wager (68 IAC 27-12-2). Registration may be completed online; no in-person registration or deposit is required (IC 4-38-5-12; Sports Wagering FAQs).
AML regime
Operators must report suspicious or illegal wagering, including use of funds derived from illegal activity, wagers to conceal or launder funds, use of agents and false identification (IC 4-38-9-6(6)); internal controls must set anti-money laundering standards, including limits on anonymous kiosk wagering, and extra controls for wagers and payouts above $10,000 (68 IAC 27-5-2).
Deposit limits
Patrons must have an easy and obvious way to set deposit, wager and time-based limits, available at registration and first deposit; limits take effect immediately and operator limits prevail if stricter (68 IAC 27-12-3). The rule requires 24 hours' notice before a limit can be loosened; the Commission's FAQ says an increase takes effect only when the current limit period ends.
Loss limits
The Commission's FAQ lists loss limits among the limitations operators must offer.
Session limits
Time-based limits measured hourly (68 IAC 27-12-3(b); Sports Wagering FAQs).
Central monitoring system
Operators report unusual betting activity to an independent integrity monitoring provider, which shares reports among members and escalates suspicious activity (68 IAC 27-4-1). The executive director may approve a geofence barring wagers at the venue of a particular event on request of a governing body or eligible institution (68 IAC 27-11-2).
Data localisation
An operator must locate a server in Indiana at an approved, 24-hour surveilled site (68 IAC 27-6-2), although IC 4-38-9-2(b) allows Internet or cloud hosting of wagering and customer data.
KYC requirements
A full identity check before any deposit or wager. The patron file must hold legal name, date of birth, Social Security number or its last four digits (or a passport or taxpayer number for a non-citizen), residential address (not a post office box), email and telephone, with the verification method and date; identity is verified from reliable identification or approved remote multi-source authentication (68 IAC 27-12-2, 27-12-4). One account per patron (27-12-1); operators may ask for a selfie with government ID at any time.
Stake limits
Player-set wager limits by day, week or month; no statutory maximum stake.
Mandatory player messaging
A responsible gaming logo linking to a page with the message "If you or someone you know has a gambling problem and wants help, call 1-800-9-WITH-IT", links to Indianagamblinghelp.com and the statewide self-restriction programme, and the operator's own self-exclusion policy (68 IAC 27-13-1).
Reporting obligations
Prompt reports to the Commission of criminal or disciplinary proceedings, unlawful bets, abnormal betting patterns, breaches of league integrity rules and suspicious wagering, with integrity matters also reported to the governing body (IC 4-38-9-6); all data on the conduct of wagering to the Commission (IC 4-38-5-1(b)); written patron complaints answered within 10 days and unresolved ones passed to the division (68 IAC 27-3-3); an annual system assessment by 15 July.
Game content restrictions
Wagers only on professional and collegiate events and other events approved by the Commission; no e-sports, high school or amateur youth events (IC 4-38-5-4, 4-38-5-5). College wagering is limited to NCAA Division I, in-play collegiate player propositions are banned, as are propositions on injuries, arrests or officiating, and in-play markets must settle at natural breaks or specified times.

Minimum age by vertical

  • Online sports betting: 21+
  • Daily fantasy sports: 18+

Advertising

Advertising permitted
Yes
Affiliate rules
68 IAC 27-2-19(b) requires marketing affiliates that promote sports wagering websites to register as sports wagering registrants, but from 1 July 2025 the Commission stopped enforcing registrant licensing and collecting registrant fees pending a rule change; operators must still carry out commercially reasonable due diligence on the parties they contract with.
Bonus advertising rules
Promotion terms must be full, accurate, clear and not misleading; advertisements must show material terms close to the headline claim in a reasonably prominent size; an offer may not be called risk free if the patron must incur a loss or risk their own money; and a promotion may not stop a patron withdrawing their own funds or winnings from them (68 IAC 27-7-16).
Mandatory warnings
Every advertisement must conspicuously display: "If you or someone you know has a gambling problem and wants help, call 1-800-9-WITH-IT" (68 IAC 27-7-17(b)(2)).
Penalties for breach
The Commission may take administrative enforcement or disciplinary action against a person who violates IC 4-38 and may revoke or suspend certificates and licences (IC 4-38-1-4, 4-38-1-5).

Restrictions

  • No sports wagering operator may allow, conduct or take part in false or misleading advertising about its sports wagering (68 IAC 27-7-17(a)).
  • Advertising and marketing by or for an operator must not directly advertise or promote sports wagering to minors, and must state that patrons must be 21 or older (27-7-17(b)(1), (3)).
  • It must not imply greater chances of winning than with other operators, or greater chances from wagering more (27-7-17(b)(4), (5)).
  • All direct marketing must offer an unsubscribe option (27-7-17(b)(6)); operators may not market to people on the statewide Internet self-restriction list (27-13-2(d)) and must stop direct marketing to prohibited participants within 45 days of notice (27-13-4).
  • Only sports wagering may be promoted: online casino games are not authorised in Indiana.

Payments

Credit card ban
No
Crypto stance
Not yet verified
Permitted methods
Credit or debit card, Cash or vouchers at an approved cashiering location, Reloadable prepaid card issued to the patron, ACH transfer, Wire transfer, Other means approved by the Commission
Withdrawal timeframe rules
Patrons may withdraw their balance whether the account is open or closed, and operators must honour a request within five business days unless they suspect fraud or other unlawful conduct in good faith, in which case they must notify the patron and update them in writing every tenth business day. Transfers between patron accounts are prohibited, and accounts dormant for three years are closed (68 IAC 27-12-7, 27-12-11, 27-12-12).

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 Commission may take administrative enforcement or disciplinary action, hold hearings, issue subpoenas, and revoke or suspend certificates and licences (IC 4-38-1-4, 4-38-1-5); it may suspend or revoke a certificate for late tax (IC 4-38-10-4). Most sportsbook breaches are settled by agreement before a disciplinary proceeding. Conducting an online sweepstakes game in Indiana carries a $100,000 civil penalty (IC 4-33-10-7).
Criminal penalties
Professional gambling over the Internet, including online bookmaking and casino-style games for people in Indiana, and unlawful gambling by an operator over the Internet: Level 6 felony, 6 months to 2.5 years and a fine of up to $10,000; professional gambling after a prior conviction is a Level 5 felony. Unlawful gambling by a player: Class B misdemeanour, up to 180 days and $1,000 (IC 35-45-5-2, 35-45-5-3, 35-50-2-7, 35-50-3-3).
Operator liability
Certificate holders and their vendors are each bound by IC 4-38; the Commission settles breaches with the licensed vendor that runs the sportsbook, as in the March 2026 orders.
Player liability
A person who knowingly or intentionally engages in gambling other than as the law permits commits unlawful gambling, a Class B misdemeanour (IC 35-45-5-2).

Notable actions

  • PointsBet Indiana, LLC23 Jun 2025

    Settlement 25-PB-01: an individual worked in a licensed position for 337 days without the required occupational licence

    Fine: $1,500 as of 23 Jun 2025

  • Betfair Interactive US, LLC (FanDuel Sportsbook)26 Mar 2026

    Settlement 26-FD-01: a platform upgrade let 22 Indiana patrons exceed self-imposed wager and loss limits between 8 and 25 April 2025; FanDuel refunded patrons whose over-limit wagers lost

    Fine: $6,000 as of 26 Mar 2026

  • Bally's Interactive, LLC (Bally Bet)26 Mar 2026

    Settlement of two counts: coding faults at its platform supplier let patrons exceed spend and deposit limits in 2025

    Fine: $3,000 as of 26 Mar 2026

  • Seminole Hard Rock Digital (Hard Rock Bet)26 Mar 2026

    Settlement 26-HRD-01: failures in its time-out and internal exclusion feature, and 1,456 wagers accepted on an unapproved Serbian soccer league between May 2024 and February 2025

    Fine: $2,500 as of 26 Mar 2026

  • FBG Enterprises Opco, LLC (Fanatics)26 Mar 2026

    Settlement: a code release disabled self-imposed limits on 8 and 9 October 2025, letting eight patrons exceed deposit limits

    Fine: $3,000 as of 26 Mar 2026

  • Bally Bet, Fanatics and Hard Rock Digital24 Sept 2026

    Disciplinary actions against the three sports wagering vendors listed on the agenda for the Commission meeting of 24 September 2026; outcome not yet published

Market data

Figures on this record are drawn from official regulator data.

Online GGR
$564,535,584 as of 30 Jun 2026
Reporting year
2026
Year-on-year growth
11.9%
Licensed operators
11

GGR by vertical

  • Online sports betting: $564,535,584 as of 30 Jun 2026

Timeline

  1. 1 Jul 2004

    Voluntary Exclusion Program for casinos takes effect

  2. 1 Jul 2019

    Commission begins accepting applications for sports wagering certificates of authority

  3. 1 Sept 2019

    Sports wagering authorised; Internet Self-Restriction Program begins

  4. 3 Oct 2019

    First mobile sportsbooks (BetRivers and DraftKings) authorised to launch

  5. 25 Jun 2021

    Permanent sports wagering rules filed as 68 IAC 27

  6. 1 Jul 2024

    Commission directive on betting catalogues and permitted wagers updated

  7. 29 Jan 2025

    HB 1432, which would have legalised online casino and raised the mobile sports tax to 20%, recommitted to Ways and Means; not enacted

  8. 1 Jul 2025

    Commission stops enforcing the sports wagering registrant licence pending a rule change

  9. 4 Mar 2026

    HB 1038 signed as P.L.77-2026, providing for a new inland casino licence subject to referendum

  10. 12 Mar 2026

    HB 1052 signed as P.L.153-2026, creating a $100,000 civil penalty for online sweepstakes games

  11. 26 Mar 2026

    Commission approves settlements with FanDuel, Bally Bet, Hard Rock Digital and Fanatics

  12. 1 Jul 2026

    Civil penalties for online sweepstakes games apply from this date, according to the Commission

  13. 1 Dec 2026

    Deadline for inland casino applications

  14. 15 Apr 2027

    Deadline for the Commission's decision on an inland casino licence

Outlook

Allen, DeKalb and Steuben counties vote on inland casino gambling at the November 2026 general election; if any approve, applications close on 1 December 2026 and the Commission must decide by 15 April 2027. The NCAA's request to prohibit college proposition bets is on the Commission's 24 September 2026 agenda, alongside disciplinary actions against Bally Bet, Fanatics and Hard Rock Digital. The Commission has said it will amend its rules to drop the sports wagering registrant licence, which it stopped enforcing in July 2025, and has proposed readopting its rules (LSA 25-784). No bill to change the 9.5% rate or legalise online casino was enacted in 2025 or 2026.

Frequently asked questions

What is the sports betting tax rate in Indiana?
9.5% of adjusted gross receipts, meaning receipts less winnings paid and limited uncollectible receivables, unchanged since sports wagering began in 2019 (IC 4-38-10-1).
Is online casino legal in Indiana?
No. No statute authorises it, offering casino-style games over the internet to people in Indiana is a Level 6 felony, and online sweepstakes casino games carry a $100,000 civil penalty since 2026. A 2025 bill to legalise online casino was not enacted.
Who can hold an online sportsbook licence?
Certificates of authority go only to Indiana casinos, racinos and off-track betting facilities. National brands operate as licensed vendors under contract with a certificate holder, which may use at most three branded mobile vendors.
What is the minimum age?
21 for sports wagering, retail and online; 18 for paid fantasy sports.
How can a player self-exclude from online betting?
Through the Commission's Internet Self-Restriction Program for 1 or 5 years, or with an individual operator. The Voluntary Exclusion Program covers casinos, and from 2026 sports wagering certificate holders too.
What does it cost to become a sportsbook vendor?
A non-refundable $100,000 application fee, any investigation costs above it, and a $50,000 annual fee, plus $1,000 for each key person's or substantial owner's disclosure form.

Sources

  1. Indiana Gaming Commission website

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026
  2. About the Indiana Gaming Commission (Executive Director and Commissioners)

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026
  3. Sports Wagering and Paid Fantasy Sports Division

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026
  4. Sports Wagering Licensing (fees, renewal and registrant policy from 1 July 2025)

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026
  5. Sports Wagering Certificate of Authority Holders (current as of 27 July 2026)

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 27 Jul 2026
  6. Sports Wagering Vendor Licensing (current as of 27 July 2026)

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 27 Jul 2026
  7. Sportsbook Contact Information for patron complaints (current as of 29 July 2026)

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 29 Jul 2026
  8. Sports Wagering FAQs (last updated 26 March 2024)

    Indiana Gaming Commission

    The FAQ says an increase to a deposit, wager or time limit takes effect only when the current limit period expires; 68 IAC 27-12-3(b)(3) as read requires 24 hours' notice before a limit may be loosened. Both are reported.

    Tier 1Accessed 23 Sept 2026Published 26 Mar 2024
  9. Directive on Betting Catalogues, Wagers and Other Events (1 July 2024)

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 1 Jul 2024
  10. Paid Fantasy Sports Operators (list as of 27 July 2026, fees)

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 27 Jul 2026
  11. Internet Self Restriction Program

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026
  12. Voluntary Exclusion Program

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026
  13. Statutes and Rules, including the rulemaking docket

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026
  14. Indiana Gaming Commission Annual Report, fiscal year 2026 (1 July 2025 to 30 June 2026)

    Indiana Gaming Commission

    Tier 2Accessed 23 Sept 2026
  15. Indiana Gaming Commission Annual Report, fiscal year 2025

    Indiana Gaming Commission

    Tier 2Accessed 23 Sept 2026
  16. Orders and Resolutions, 2020 to 2029

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026
  17. Order 2025-063, settlement agreement with PointsBet Indiana, LLC (25-PB-01)

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 23 Jun 2025
  18. Order 2026-021, settlement agreement with Bally's Interactive, LLC d/b/a Bally Bet

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 26 Mar 2026
  19. Order 2026-022, settlement agreement with Betfair Interactive US, LLC d/b/a FanDuel Sportsbook (26-FD-01)

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 26 Mar 2026
  20. Order 2026-023, settlement agreement with Seminole Hard Rock Digital (26-HRD-01)

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 26 Mar 2026
  21. Order 2026-024, settlement agreement with FBG Enterprises Opco, LLC d/b/a Fanatics

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 26 Mar 2026
  22. Commission business meeting minutes, 26 March 2026 (legislative update on HB 1038 and HB 1052)

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 26 Mar 2026
  23. Notice and agenda, business meeting of 25 June 2026

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 25 Jun 2026
  24. Notice and agenda, business meeting of 24 September 2026

    Indiana Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 24 Sept 2026
  25. Indiana Code 4-38, Sports Wagering (House Enrolled Act 1015-2019, P.L.293-2019; 2026 edition)

    Indiana General Assembly (iga.in.gov)

    The 2026 Indiana Code page is a JavaScript application; the section text was read from the General Assembly's own data file for the title (https://iga.in.gov/ic/2026/Title_4.html), which the page loads.

    Tier 1Accessed 23 Sept 2026
  26. Indiana Code 4-33-24, Paid Fantasy Sports (Senate Enrolled Act 339-2016, P.L.212-2016; 2026 edition)

    Indiana General Assembly (iga.in.gov)

    The 2026 Indiana Code page is a JavaScript application; the section text was read from the General Assembly's own data file for the title (https://iga.in.gov/ic/2026/Title_4.html), which the page loads.

    Tier 1Accessed 23 Sept 2026
  27. Indiana Code 4-33, Riverboat Gambling: sections 4-33-3-1 and 4-33-3-2 (the Commission), 4-33-6-1, 4-33-6-19.5 and chapter 4-33-6.8 (new inland casino, P.L.77-2026) and 4-33-10-7 (sweepstakes games, P.L.153-2026)

    Indiana General Assembly (iga.in.gov)

    The 2026 Indiana Code page is a JavaScript application; the section text was read from the General Assembly's own data file for the title (https://iga.in.gov/ic/2026/Title_4.html), which the page loads.

    Tier 1Accessed 23 Sept 2026
  28. Indiana Code 4-29.5, Tribal-State Compact with the Pokagon Band of Potawatomi Indians (P.L.171-2021)

    Indiana General Assembly (iga.in.gov)

    The 2026 Indiana Code page is a JavaScript application; the section text was read from the General Assembly's own data file for the title (https://iga.in.gov/ic/2026/Title_4.html), which the page loads.

    Tier 1Accessed 23 Sept 2026
  29. Indiana Code 35-45-5, Gambling, and 35-50-2-7 and 35-50-3-3 (penalties)

    Indiana General Assembly (iga.in.gov)

    The 2026 Indiana Code page is a JavaScript application; the section text was read from the General Assembly's own data file for the title (https://iga.in.gov/ic/2026/Title_35.html), which the page loads.

    Tier 1Accessed 23 Sept 2026
  30. Indiana Code 6-3-2-1 (individual adjusted gross income tax rate) and 6-3-4-8.2 (withholding on gambling winnings)

    Indiana General Assembly (iga.in.gov)

    The 2026 Indiana Code page is a JavaScript application; the section text was read from the General Assembly's own data file for the title (https://iga.in.gov/ic/2026/Title_6.html), which the page loads.

    Tier 1Accessed 23 Sept 2026
  31. House Bill 1052 (2026), Various administrative law matters: digest and actions (Public Law 153-2026, signed 12 March 2026)

    Indiana General Assembly (iga.in.gov)

    Tier 1Accessed 23 Sept 2026Published 12 Mar 2026
  32. House Bill 1038 (2026), Gaming matters: digest and actions (Public Law 77-2026, signed 4 March 2026)

    Indiana General Assembly (iga.in.gov)

    Tier 1Accessed 23 Sept 2026Published 4 Mar 2026
  33. House Bill 1432 (2025), Various gaming matters: digest and actions (recommitted to Ways and Means on 29 January 2025; not enacted)

    Indiana General Assembly (iga.in.gov)

    Tier 1Accessed 23 Sept 2026Published 29 Jan 2025
  34. Topic no. 419, Gambling income and losses (last reviewed 11 June 2026)

    Internal Revenue Service

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2026
  35. 68 IAC 27, Sports Wagering (Indiana Administrative Code, compiled article; rules filed 25 June 2021, LSA 20-420, as amended to 2022)

    Indiana Legislative Services Agency (Indiana Administrative Code)

    The official Indiana Register and Administrative Code site (iar.iga.in.gov) did not load on 2026-09-23, so the article was read from the Internet Archive copy of the official PDF dated 9 October 2024. Later amendments, if any, are not reflected; the Commission's March 2026 orders quote 68 IAC 27-5-2, 27-7-1, 27-12-3 and 27-13-5 in the same terms. LSA 25-784 proposes to readopt Commission rules.

    Archived copy
    Tier 1Accessed 23 Sept 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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