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Sub-national
North America

Maine (USA): gambling regulation and licensing

Part of United States

  • Online sports bettingRegulated
  • Online casinoPre-regulation
  • Online pokerPre-regulation
  • Daily fantasy sportsRegulated
  • Horse race bettingRegulated
  • Social casinoProhibited
  • Prediction marketsNot yet verified
  • Land-based (reference)Regulated
Regulator
Maine Gambling Control Unit
Headline tax
10% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

Maine licenses online gambling through the Gambling Control Unit, a bureau of the Department of Public Safety, and reserves the online market to the state's federally recognised Wabanaki tribes. Under Title 8, chapter 35 (Public Law 2021, chapter 681, in force 8 August 2022) only a tribe may hold a mobile sports wagering licence, one each, and each may contract with a single management services licensee. Two mobile licences trade: the Passamaquoddy Tribe's, run by DraftKings, and a joint licence of the Penobscot Nation, the Houlton Band of Maliseet Indians and the Mi'kmaq Nation; Caesars Sportsbook is the Unit's other listed mobile operator. Mobile wagering began in November 2023. Facility licences for in-person betting, capped at ten, are open to the casinos, commercial tracks outside Bangor and off-track betting sites, and two retail books file returns. Sports wagering is taxed at 10% of adjusted gross receipts. In 2025 the two mobile licences took $596.5 million in wagers and $66.4 million of adjusted gross receipts, 20.3% more than in 2024, yielding $6.64 million of tax. Online casino and poker are in pre-regulation: LD 1164 (Public Law 2025, chapter 538) became law without the Governor's signature on 11 January 2026 and took effect on 29 July 2026. It gives each tribe one internet gaming licence with one management partner and takes 18% of adjusted gross internet gaming receipts. The Unit heard its draft rules, chapters 70 to 84, on 15 July 2026 and is not yet accepting applications, while Oxford Casino Hotel and Churchill Downs challenge the tribal exclusivity in federal court. Since 29 July 2026 Maine has also banned online sweepstakes games and credit card wagers. The minimum age is 21.

Common pitfalls

Treating online casino as live: chapter 39 is in force, but no rules are adopted and no licence has been issued. Assuming a commercial operator can hold a Maine mobile sports or internet gaming licence: only a tribe can, and each tribe may partner with exactly one management services company. Treating the 10% sports wagering tax and 18% internet gaming tax as the same base as the fantasy levy: fantasy is taxed on gross fantasy contest revenues. Quoting 18 as the betting age: it is 21 for sports and internet gaming, 18 only for fantasy and ADW.

Key facts

Regulator
Maine Gambling Control Unit (GCU)
Regulator type
Sub-national body
Headline tax
10% GGR
Licence required
Yes
Minimum age
21+
Tax base
Sports wagering: 10% of adjusted gross sports wagering receipts, meaning gross receipts less winnings paid to patrons (including the cash value of non-cash prizes) and less federal excise tax (8 MRSA s.1202(1), s.1218). Free play, sign-up bonuses and other promotions may not be deducted (Rule chapter 61), and payments are due quarterly by the 10th of April, July, October and January, with 1.5% a month interest on late payments. Internet gaming: 18% of adjusted gross internet gaming receipts, defined the same way (8 MRSA s.1402(1), s.1416); the draft rules also disallow promotional deductions. Fantasy contests: 10% of gross fantasy contest revenues (s.1105(2)). Casinos pay 39% (a casino at a commercial track licensed for slots on 1 January 2011) or 46% (other casinos) of net slot machine income and 16% of net table game income (s.1036). ADW licensees pay 5% of gross advance deposit wagers, on races run both in Maine and outside the state (s.1072).

Licensing

Licence required
Yes
Application window
Capped
Local establishment required
Not yet verified
Local server required
Yes
Active licences
2 (as of 31 Aug 2026)
Bank guarantee or bond
Sports wagering operators must post a $500,000 bond from an insurer rated A or better, renewable annually, and hold a reserve in cash, cash equivalents or an irrevocable letter of credit covering outstanding account liabilities, pending wagers and unpaid winnings, plus a segregated account for player funds (Rule chapter 60). ADW licensees must bond player accounts (8 MRSA s.1073(4)).
Notable licensees
Passamaquoddy Tribe (mobile sports wagering, operated by DraftKings), Penobscot Nation, Houlton Band of Maliseet Indians and Mi'kmaq Nation (mobile sports wagering, joint), DraftKings (sports wagering operator and fantasy), Caesars Sportsbook (sports wagering operator), Oxford Casino Hotel and Sports Book (facility), First Tracks Investments, LLC (facility), Hollywood Casino, Bangor (casino), Penn ADW, Churchill Downs ADW, Xpressbet and NYRAbets (ADW), FanDuel, RealTime Fantasy Sports, PrizePicks and Dabble Sports (fantasy)
Certification requirements
Criminal history record checks for applicants and controlling persons (8 MRSA s.1204; s.1404). Sports wagering systems must meet GLI-33 and kiosks GLI-20; the draft internet gaming rules page lists GLI-19 and GLI security audit standards, and supplier equipment must be tested by an independent laboratory approved by the director (s.1407(7)). The primary sports wagering server must be located in Maine (Rule chapter 57).
Barriers to entry
A commercial operator cannot hold a mobile sports wagering or internet gaming licence: both are reserved to Maine's federally recognised tribes, one of each per tribe, and each tribe may contract with only one management services licensee, whose fee is capped at 30% of adjusted gross receipts (40% with approval). The two current sports wagering management contracts are held by DraftKings and Caesars Sportsbook. Facility licences are capped at ten and limited to casinos, commercial tracks outside Bangor and off-track betting facilities. Internet gaming applications were not being accepted on 23 September 2026.

Licence types

  • Mobile sports wagering licence

    Scope
    Statewide online and mobile sports wagering by persons physically in Maine. Only federally recognised Indian tribes in Maine are eligible, one licence each, transferable only to a wholly owned tribal entity with its principal place of business in the state (8 MRSA s.1207).
    Term
    One year (four years for licences issued before 1 September 2024)
    Annual fee
    $50,000 as of 1 Sept 2024
    Fee basis
    $50,000 for an initial or renewed licence issued on or after 1 September 2024 ($200,000 before), plus a processing fee equal to the projected cost of the application and background investigation (s.1207(4)).
    Renewal terms
    Annual renewal on the MGCU 8050 business entity renewal application.

  • Facility sports wagering licence

    Scope
    In-person wagering at a physical location controlled by the licensee: commercial tracks not in Bangor, casinos licensed under s.1011, and off-track betting facilities (one licence each). No more than ten may be issued; not transferable (s.1206).
    Term
    One year (four years for licences issued before 1 September 2024)
    Annual fee
    $1,000 as of 1 Sept 2024
    Fee basis
    $1,000 from 1 September 2024 ($4,000 before), plus processing costs (s.1206(4)).

  • Sports wagering management services licence

    Scope
    Operates sports wagering on behalf of a mobile or facility licensee under a contract approved by the director; a mobile licensee may contract with no more than one, and the fee to the manager is capped at 30% of the operator's adjusted gross receipts, or 40% if the director approves (s.1203(2)(J), s.1209).
    Term
    One year
    Annual fee
    $10,000 as of 1 Sept 2024
    Fee basis
    $10,000 from 1 September 2024 ($40,000 before), plus processing costs (s.1209).

  • Sports wagering supplier licence

    Scope
    Sells or leases sports wagering equipment, systems and services to operators; may not accept wagers (s.1208).
    Term
    One year
    Annual fee
    $10,000 as of 1 Sept 2024
    Fee basis
    $10,000 from 1 September 2024 ($40,000 before), plus processing costs (s.1208).

  • Internet gaming licence

    Scope
    Online casino games and poker for persons physically in Maine. Only federally recognised Indian nations, tribes or bands in Maine are eligible, one licence each, transferable only to a wholly owned tribal entity based in the state; a licensee may contract with one management services licensee (8 MRSA s.1406). Temporary licences are possible. Applications not yet accepted on 23 September 2026.
    Term
    One year
    Annual fee
    $50,000 as of 29 Jul 2026
    Fee basis
    $50,000 for an initial or renewed licence, plus a processing fee equal to the projected cost of processing and background investigations (s.1406(4)).

  • Internet gaming management services licence

    Scope
    Manages internet gaming for a tribal licensee under a contract approved by the director; the manager may receive no more than 30% of the operator's adjusted gross internet gaming receipts, or up to 40% if the director finds it commercially reasonable (s.1403(2)(F), s.1408).
    Term
    One year
    Annual fee
    $10,000 as of 29 Jul 2026
    Fee basis
    $10,000 for an initial or renewed licence, plus processing costs (s.1408(4)).

  • Internet gaming supplier licence

    Scope
    Sells or leases internet gaming equipment, systems and services, which must be tested and approved by an independent testing laboratory approved by the director (s.1407). The draft rules require geolocation providers to hold a supplier licence.
    Term
    One year
    Annual fee
    $10,000 as of 29 Jul 2026
    Fee basis
    $10,000 for an initial or renewed licence, plus processing costs (s.1407(4)).

  • Occupational licence (sports wagering or internet gaming)

    Scope
    Individuals employed in sports wagering or internet gaming operations (s.1210; s.1409). Casino employees and holders of the other occupational licence pay no fee.
    Term
    One or three years
    Application fee
    $250 as of 20 Oct 2025
    Fee basis
    $250 non-refundable application; renewal $25 for one year or $50 for three.
    Renewal terms
    Annual or triennial.

  • Fantasy contest operator licence

    Scope
    Required to offer paid fantasy contests in Maine (8 MRSA s.1103).
    Term
    One year
    Annual fee
    $2,500 as of 20 Oct 2025
    Fee basis
    $2,500 initial and annual renewal for operators with $100,000 or more of gross fantasy contest revenues in the prior 12 months; no fee below that; one-time application fee limited to processing costs.
    Renewal terms
    Annual.

  • Advance deposit wagering licence

    Scope
    Online and telephone pari-mutuel wagering on horse races for Maine residents aged 18 or over; open to commercial tracks, off-track betting facilities and account wagering providers (8 MRSA s.1073).
    Term
    One year
    Application fee
    $1,000 as of 20 Oct 2025
    Annual fee
    $250 as of 20 Oct 2025
    Fee basis
    $1,000 non-refundable application fee plus any investigation fee; $500 licence fee and $250 annual renewal; a bond securing player accounts.
    Renewal terms
    Annual renewal at $250.

Taxation

Headline GGR tax
10% GGR
Effective date
8 Aug 2022
Player winnings tax
Gambling winnings are federal taxable income, reported on Form W-2G where thresholds are met, with losses deductible only by itemising (IRS Topic 419). Where federal withholding applies under Internal Revenue Code s.3402(q), payers in Maine must also withhold Maine income tax at the highest marginal rate for the year (36 MRSA s.5255-C); Maine Revenue Services put that rate at 7.15% for winnings paid from 8 August 2022.
Withholding mechanism
State withholding at the top marginal income tax rate under 36 MRSA s.5255-C, reported to Maine Revenue Services. Licensees must also check winners of W-2G amounts against the child support debt registry and intercept winnings (8 MRSA s.1217; s.1415), and intercept winnings of persons on the universal exclusion list (s.1003(3)(I)).
Tax base
Sports wagering: 10% of adjusted gross sports wagering receipts, meaning gross receipts less winnings paid to patrons (including the cash value of non-cash prizes) and less federal excise tax (8 MRSA s.1202(1), s.1218). Free play, sign-up bonuses and other promotions may not be deducted (Rule chapter 61), and payments are due quarterly by the 10th of April, July, October and January, with 1.5% a month interest on late payments. Internet gaming: 18% of adjusted gross internet gaming receipts, defined the same way (8 MRSA s.1402(1), s.1416); the draft rules also disallow promotional deductions. Fantasy contests: 10% of gross fantasy contest revenues (s.1105(2)). Casinos pay 39% (a casino at a commercial track licensed for slots on 1 January 2011) or 46% (other casinos) of net slot machine income and 16% of net table game income (s.1036). ADW licensees pay 5% of gross advance deposit wagers, on races run both in Maine and outside the state (s.1072).

Scheduled changes

  • 18% of adjusted gross internet gaming receipts from 29 Jul 2026
    In force

    Internet gaming tax of 18% of adjusted gross internet gaming receipts applies once licensed internet gaming begins

Earmarked levies

  • Sports wagering tax allocation: 10% of adjusted gross sports wagering receipts: 1% Gambling Control Unit administration, 1% Gambling Addiction Prevention and Treatment Fund, 0.55% State Harness Racing Commission, 0.55% Sire Stakes Fund, 0.4% Agricultural Fair Promotion Fund, 6.5% General Fund (Treasurer of State for the listed funds (8 MRSA s.1218))
  • Internet gaming tax allocation: 18% of adjusted gross internet gaming receipts: 2% Gambling Control Unit administration, 2% Gambling Addiction Prevention and Treatment Fund, 2.5% dairy stabilisation tier programme, 1.5% Opioid Use Disorder Prevention and Treatment Fund, 2% Emergency Housing Relief Fund, 5% Maine Veterans' Homes Stabilization Fund, 1% Fund for a Healthy Maine, 2% School Revolving Renovation Fund (Treasurer of State for the listed funds (8 MRSA s.1416))

Compliance

Minimum age
21+
National self-exclusion
Universal exclusion list kept by the Gambling Control Board, covering casinos, advance deposit wagering, fantasy contests, sports wagering and internet gaming (8 MRSA s.1003(3)(I)); requests in person at the Unit, through the state problem gambling services provider or online links (mandatory)
KYC timing
At account registration, before any wager; re-verification on reasonable suspicion that the identification has been compromised (Rule chapter 60).
AML regime
Operators' internal controls must set out federal and state anti-money laundering standards, including a process for wagers and payouts above $10,000, a log of wagers of $5,000 or more, controls against structured wagers within 24 hours, and reporting to the authorities, plus procedures for identifying and reporting suspicious wagering (Rule chapter 53).
AML supervisor
Maine Gambling Control Unit (internal controls); federal reporting obligations apply separately
Deposit limits
Sports wagering operators must let patrons restrict the amounts they wager, time spent, deposit amounts and session times (Rule chapter 63); the draft internet gaming rules copy this.
Session limits
Session-time restrictions must be offered (Rule chapter 63), and systems must show patrons their play history, spending and net wins or losses (Rule chapter 60).
Data localisation
The primary sports wagering server, which accepts and stores patron wagers, must be located in Maine; the director may approve cloud storage for duplicate or non-transactional data (Rule chapter 57). Chapter 39 allows internet-based or cloud hosting of internet gaming data (s.1414(4)).
KYC requirements
To open a mobile sports wagering account the operator must verify identity against a government credential or approved remote multi-source authentication, confirm the patron is 21 or older and not on the exclusion list, require a password and multi-factor authentication, and record the patron's acceptance of terms; one account per patron per operator, and proxy accounts must be closed (Rule chapter 60). Barred from wagering: under-21s, athletes and officials in the event, operator staff and their households, interested parties, excluded persons, agents betting for others and Unit staff (8 MRSA s.1213; s.1412 for internet gaming).
Stake limits
Each sports wagering operator sets its own minimum and maximum single wager (Rule chapter 60).
Mandatory player messaging
Websites, apps and advertising must state clearly that it is unlawful for anyone under 21 to wager, publish the 1-800-GAMBLER helpline, and show responsible wagering messages in type at least as large as most of the page text (Rule chapter 63).
Reporting obligations
Monthly operator report (MGCU 8600) due by the 10th of each month showing gross wagering receipts, adjustments, voided and cancelled wagers, winnings paid and deductions; the Unit publishes each licence's figures. Operators must report abnormal wagering activity to the director as soon as practicable (s.1215; s.1413), keep wager records for three years (s.1216; s.1414) and file a monthly attestation that player funds are safeguarded (Rule chapter 60).
Game content restrictions
No wagers on high school events, events where most participants are under 18, or any game involving a Maine college team (8 MRSA s.1202(11)); no wagers on injuries, penalties, disciplinary rulings or replay reviews in US-based leagues (s.1214); every wager type needs approval in the operator's catalogue. Internet games must be approved by the director (s.1402(5)).

Minimum age by vertical

  • Online sports betting: 21+
  • Online casino: 21+
  • Online poker: 21+
  • Daily fantasy sports: 18+
  • Horse race betting: 18+
  • Land-based (reference): 21+

Advertising

Advertising permitted
Yes
Affiliate rules
Licensees are responsible for all advertising done on their behalf or to their benefit, including by affiliates (Rule chapter 64, s.4).
Celebrity and influencer rules
Professional or Olympic athletes, celebrities and entertainers may not be used in a way designed to appeal specifically to people under 21 (Rule chapter 64, s.3(D)).
Social media rules
Operators must disclose to the director every social media platform and account used to market wagering (Rule chapter 64, s.1).
Bonus advertising rules
Promotions must carry full, clear terms, with material terms close to the headline offer; they may not be called risk free if the patron must risk their own money, and may not stop patrons withdrawing their own funds or winnings from them. Offer records must show dates, eligibility, withdrawal restrictions, wagering requirements and cancellation rules (Rule chapter 64).
Mandatory warnings
"Persons under 21 years of age may not participate in sports wagering" and the 1-800-GAMBLER helpline on all sports wagering advertising (Rule chapter 64); the draft internet gaming rules require the equivalent wording.
Penalties for breach
Civil penalty of up to $25,000 per violation, reprimand, probation, suspension or revocation (8 MRSA s.1205(4); s.1405(4)).

Restrictions

  • No misleading statements about the likelihood of winning and no guarantees of success or winnings (Rule chapter 64).
  • No depictions of alcohol or tobacco use (Rule chapter 64).
  • No cartoon characters, professional or Olympic athletes, celebrities or entertainers, or imagery designed to appeal to people under 21, and no depictions of under-21s wagering (Rule chapter 64).
  • No sports wagering marketing on Maine college or university campuses aimed at an audience mainly under 21, except generally available advertising; no flyers or in-person sign-ups for under-21s; no branded clothing, toys or games aimed at under-21s (Rule chapter 64).
  • No advertising targeted at people with a gambling problem or who have restricted or excluded themselves (Rule chapter 64).
  • Operators must disclose their status as a tribe or wholly tribal-owned business and restrict advertising likely to reach under-21s (8 MRSA s.1203(2)(M); s.1403(2)(I)).
  • Operators must keep all advertising and a dissemination log for five years, disclose every social media account used and record targeting parameters (Rule chapter 64).

Payments

Credit card ban
Yes
Crypto stance
Not yet verified
Permitted methods
Deposit account (debit card, bank transfer), Cash or gaming chips at a facility lounge, Promotional or bonus credit, Winnings, Other means approved by the director
Withdrawal timeframe rules
No statutory withdrawal deadline was found. Operators must offer an easy way to close an account and refund any balance under approved internal controls, and bonus terms may not block withdrawal of the patron's own funds (Rule chapters 60 and 64).
Currency restrictions
Since 29 July 2026 sports wagering and internet gaming operators and their managers may not accept a wager made with a credit card (8 MRSA s.1214-A, s.1412-A); casinos may not let players use credit or debit cards to play (s.1031(3)). Operators may not extend credit to player accounts or allow transfers between patrons, and reserve funds must be held with an FDIC or NCUA insured institution operating in Maine (Rule chapter 60).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Written reprimand, probation, suspension, revocation or a civil penalty of up to $25,000 per violation for sports wagering and internet gaming licensees (8 MRSA s.1205(4); s.1405(4)); fantasy operators up to $1,000 per violation or $5,000 per transaction (s.1107). Operating, promoting or supporting an online sweepstakes game: civil fine of $10,000 to $100,000, mandatory revocation of any Maine gambling licence and ineligibility for one (s.1352).
Criminal penalties
Unlawful gambling, advancing or profiting from gambling not expressly authorised by statute, is a Class D crime with forfeiture of income; aggravated unlawful gambling, such as bookmaking of more than five bets totalling over $500 in 24 hours, is a Class B crime (17-A MRSA s.953, s.954). Unlicensed sports wagering and internet gaming fall under these offences (8 MRSA s.1219; s.1417).
Operator liability
Unlicensed operators, and anyone who operates, promotes or supports an online sweepstakes game, face the civil and criminal penalties above. Licensees answer for all advertising done for them, including by affiliates (Rule chapter 64).
Player liability
No offence for simply placing a bet was found: the unlawful gambling offences apply to those who advance or profit from gambling (17-A MRSA s.954(1)); under-21s who play slot machines commit unlawful gambling (s.954(1-A)). The Unit warns that players on unlicensed sites do so at their own risk and that it cannot help with disputes.

Notable actions

  • Unlicensed online casino, iGaming and sweepstakes sites9 Jun 2025

    Public warning that no online casino, iGaming or sweepstakes site is licensed in Maine and that real-money casino games online remain prohibited.

  • Online sweepstakes operators29 Jul 2026

    Advisory on the day the sweepstakes ban took effect, naming chapters 33, 35 and 39 licensees as the only lawful online gambling providers and asking the public to report illegal activity.

Market data

Figures on this record are drawn from official regulator data.

Online GGR
$66,402,203 as of 31 Dec 2025
Reporting year
2025
Year-on-year growth
20.3%
Licensed operators
2

GGR by vertical

  • Online sports betting: $66,402,203 as of 31 Dec 2025

Timeline

  1. 2 May 2022

    Governor signs LD 585 (Public Law 2021, chapter 681), authorising tribal mobile and facility sports wagering

  2. 8 Aug 2022

    Chapter 35 and the new withholding rule on gambling winnings take effect

  3. 1 Nov 2023

    Sports wagering rules, chapters 50 to 66, take effect; mobile wagering opens in November, with $30.5 million wagered on the Passamaquoddy licence that month

  4. 1 Sept 2024

    Lower licence fees and one-year terms apply (Public Law 2023, chapter 577); in-person sports wagering becomes available in September 2024

  5. 9 Jun 2025

    Gambling Control Unit warns the public that no online casino or sweepstakes site is licensed

  6. 17 Jun 2025

    Legislature enacts LD 1164; the Governor holds it after adjournment

  7. 31 Dec 2025

    Calendar 2025: $596.5 million wagered on the two mobile licences, $66.4 million adjusted gross receipts, $6.64 million tax

  8. 11 Jan 2026

    LD 1164 becomes law without the Governor's signature as Public Law 2025, chapter 538

  9. 23 Jan 2026

    Oxford Casino Hotel, BB Development and Churchill Downs sue the Unit's director in federal court over chapter 538

  10. 6 Apr 2026

    Governor signs the online sweepstakes ban (Public Law 2025, chapter 645), three days after the credit card ban (chapter 628)

  11. 6 May 2026

    Unit files its initial notice of internet gaming rulemaking

  12. 15 Jul 2026

    Public hearing on internet gaming rules, chapters 70 to 84

  13. 29 Jul 2026

    Chapter 39 (internet gaming), the sweepstakes ban and the credit card ban take effect

Outlook

The Unit must adopt its internet gaming rules (chapters 70 to 84), heard on 15 July 2026, and then post a date for accepting applications before any tribe can launch online casino or poker; the four tribes, one licence each, will each need an approved management services contract. The federal challenge by Oxford Casino Hotel and Churchill Downs is fully briefed on cross dispositive motions, and a ruling could block or clear the tribal model; an order entered on 23 September 2026 should be checked. The universal self-exclusion rule package proposed in May 2026 is also awaiting adoption. The Unit's first internet gaming revenue reports will appear on its I-Gaming revenue page once play begins.

Frequently asked questions

Is online casino legal in Maine?
It is authorised but not yet live. Public Law 2025, chapter 538 (LD 1164) created a tribal internet gaming licence for casino games and poker, in force since 29 July 2026. The Gambling Control Unit held a hearing on its draft rules on 15 July 2026 and says applications will not be accepted until it posts a date, so no licence had been issued on 23 September 2026.
Who can hold a Maine online licence?
Only Maine's federally recognised tribes can hold a mobile sports wagering or internet gaming licence, one of each per tribe. A commercial company enters as the single management services licensee of a tribe, paid no more than 30% of adjusted gross receipts, or 40% with the director's approval. DraftKings and Caesars Sportsbook run the two sports wagering licences.
How is online gambling taxed in Maine?
Sports wagering pays 10% of adjusted gross receipts, meaning gross receipts less winnings paid and federal excise tax. Internet gaming will pay 18% on the same base. Fantasy contests pay 10% of gross fantasy contest revenues. Promotions cannot be deducted.
How big is Maine's sports betting market?
In 2025 the two mobile licences took $596.5 million in wagers and $66.4 million of adjusted gross receipts, 20.3% more than in 2024, producing $6.64 million of tax. The two retail books added $5.4 million of wagers. From January to August 2026 the mobile licences took $384.5 million and $42.1 million of adjusted gross receipts. These are the Unit's published returns.
What is the lawsuit against the internet gaming law?
Oxford Casino Hotel, BB Development and Churchill Downs sued the Unit's director in the federal District of Maine on 23 January 2026, seeking a declaration that chapter 538 is unconstitutional. The four tribes intervened, cross motions were fully briefed by 26 June 2026, and no injunction had been entered on the docket read for this record.
Are sweepstakes casinos and credit card deposits allowed?
No. Since 29 July 2026 operating, promoting or supporting an online sweepstakes game with a dual-currency system carries a civil fine of $10,000 to $100,000, and sports wagering and internet gaming operators may not accept wagers made with a credit card.

iGT coverage of Maine (USA)

Sources

  1. Maine Revised Statutes Title 8, Chapter 35, Regulation of Sports Wagering (generated 20 October 2025, current through 1 October 2025)

    Maine Legislature, Office of the Revisor of Statutes

    This compilation predates Public Law 2025, chapter 628 (credit card ban, adding sections 1214-A and 1412-A) and chapter 538 (amending sections 1205 and 1210), both in force 29 July 2026.

    Tier 1Accessed 23 Sept 2026Published 20 Oct 2025
  2. Public Law 2025, chapter 538 (LD 1164, H.P. 769), An Act to Create Economic Opportunity for the Wabanaki Nations Through Internet Gaming, enacting 8 MRSA chapter 39

    Maine Legislature

    The Legislature labels chaptered law PDFs unofficial pending the printed Laws of Maine; the text was checked against the Revisor's list of sections affected. Chapter 39 was not yet in the Revisor's codified Title 8 PDFs on 23 September 2026.

    Tier 1Accessed 23 Sept 2026Published 11 Jan 2026
  3. Summary of LD 1164: enacted 17 June 2025, held by the Governor, became law without signature, Public Law chapter 538, 11 January 2026

    Maine Legislature

    Tier 1Accessed 23 Sept 2026
  4. Public Law 2025, chapter 628 (LD 2080), An Act to Protect Consumers by Prohibiting the Use of Credit Cards in Sports Wagering and Internet Gaming (approved 3 April 2026)

    Maine Legislature

    The Legislature labels chaptered law PDFs unofficial pending the printed Laws of Maine; the text was checked against the Revisor's list of sections affected.

    Tier 1Accessed 23 Sept 2026Published 3 Apr 2026
  5. Public Law 2025, chapter 645 (LD 2007), An Act Regarding the Prohibition of Online Sweepstakes Games, enacting 8 MRSA chapter 38 (approved 6 April 2026)

    Maine Legislature

    The Legislature labels chaptered law PDFs unofficial pending the printed Laws of Maine; the text was checked against the Revisor's list of sections affected.

    Tier 1Accessed 23 Sept 2026Published 6 Apr 2026
  6. Laws of the State of Maine as passed by the 132nd Legislature, Second Regular Session (7 January to 29 April 2026): general effective date for nonemergency laws 29 July 2026

    Maine Legislature, Office of the Revisor of Statutes

    Tier 1Accessed 23 Sept 2026Published 29 Jul 2026
  7. Legislative Digest of Bills and Summaries of Enacted Laws, 132nd Legislature, Second Regular Session (May 2026)

    Maine Legislative Council

    Tier 2Accessed 23 Sept 2026Published 1 May 2026
  8. Laws of the State of Maine as passed by the 130th Legislature, Second Regular Session, including Public Law 2021, chapter 681 (LD 585); general effective date for nonemergency laws 8 August 2022

    Maine Legislature, Office of the Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  9. Maine Revised Statutes Title 17-A, Chapter 39, Unlawful Gambling (generated 5 January 2026)

    Maine Legislature, Office of the Revisor of Statutes

    This compilation predates the amendments to sections 951 and 954 made by Public Law 2025, chapters 538 and 645, in force 29 July 2026.

    Tier 1Accessed 23 Sept 2026Published 5 Jan 2026
  10. Maine Revised Statutes Title 8, Chapter 31, Gambling Control Board (generated 20 October 2025)

    Maine Legislature, Office of the Revisor of Statutes

    Tier 1Accessed 23 Sept 2026Published 20 Oct 2025
  11. Maine Revised Statutes Title 8, Chapter 33, Regulation of Fantasy Contests (generated 20 October 2025)

    Maine Legislature, Office of the Revisor of Statutes

    Tier 1Accessed 23 Sept 2026Published 20 Oct 2025
  12. Maine Revised Statutes Title 8, Chapter 11, Harness Racing, including pari-mutuel pools and off-track betting (sections 274 to 275-O)

    Maine Legislature, Office of the Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  13. Maine Revised Statutes Title 8, Chapter 14-A, Lottery (generated 20 October 2025)

    Maine Legislature, Office of the Revisor of Statutes

    Tier 1Accessed 23 Sept 2026Published 20 Oct 2025
  14. Maine Revised Statutes Title 36, section 5255-C, Withholding on certain gambling winnings

    Maine Legislature, Office of the Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  15. Governor Mills Announces Bill to Create Economic Opportunities for the Wabanaki Nations to Become Law

    Office of Governor Janet T. Mills

    Tier 2Accessed 23 Sept 2026Published 8 Jan 2026
  16. About the Gambling Control Unit: letter from Executive Director Milton F. Champion (remit of the Unit, the Board and the Director)

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  17. Maine Gambling Control Unit home page: casinos, ADW, fantasy and sports wagering operators, I-Gaming press release notice

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  18. GCU Complaint Form

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  19. Involuntary Exclusions

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  20. Sports Wagering: current sports wagering operators and approved wagering catalogues

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  21. Sports Wagering Statute and Rules: chapters 50 to 67 and Appendix A (GLI-33 v1.1, GLI-20 v2.0, GLI change management guide)

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  22. I-Gaming Statute and Rules: Title 8 chapter 39 and Appendix A (GLI-19 v3.0, GLI-GSF-1, GLI-GSF-2, GLI-GSF-5)

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  23. Sports Wagering Applications and Forms (MGCU 8000 to 8600)

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  24. Sports Wagering Rulemaking: adopted rules (29 October 2023, 7 April 2024) and 2026 proposal

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  25. Gambling Control Unit Sports Wagering Rules, Chapters 50 to 67 (16-633 and 16-634 CMR), effective 1 November 2023, chapters 62 and 67 effective 7 April 2024

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026Published 7 Apr 2024
  26. Notice of Agency Rulemaking Proposal: universal self-exclusion amendments to ADW, fantasy and sports wagering rules (comments to 29 June 2026)

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026Published 19 May 2026
  27. Sports Wagering Revenue Distribution (monthly operator revenue files, 2023 to August 2026)

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  28. Sports Wagering, Passamaquoddy, monthly revenue, year to 31 December 2023

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  29. Sports Wagering, Passamaquoddy, monthly revenue, year to 31 December 2024

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  30. Sports Wagering, Penobscot Maliseet Micmac, monthly revenue, year to 31 December 2024

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  31. Sports Wagering, Passamaquoddy, monthly revenue, year to 31 December 2025

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  32. Sports Wagering, Penobscot Maliseet Micmac, monthly revenue, year to 31 December 2025

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  33. Sports Wagering, First Tracks Investments, LLC (facility), monthly revenue, year to 31 December 2025

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  34. Sports Wagering, Oxford Sportsbook (facility), revenue, December 2025

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  35. Sports Wagering, Passamaquoddy, monthly revenue, January to August 2026

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  36. Sports Wagering, Penobscot Maliseet Micmac, monthly revenue, January to August 2026

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  37. Sports Wagering, First Tracks Investments, LLC (facility), monthly revenue, January to August 2026

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  38. Sports Wagering, Oxford Sportsbook (facility), monthly revenue, January to August 2026

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  39. MGCU 8600 monthly sports wagering report, licensee DraftKings, December 2023

    Maine Department of Public Safety, Gambling Control Unit

    The daily wagers in this return sum to $35,393,377.00, the figure the Unit publishes as the Passamaquoddy licence's December 2023 gross wagers, which is how this record ties DraftKings to that licence.

    Tier 1Accessed 23 Sept 2026
  40. Internet Gaming: the Unit's remit and the statutory definition of internet gaming

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  41. Internet Gaming Applications and Forms: applications "will not be accepted at this time"

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  42. I-Gaming Rulemaking: initial notice 6 May 2026, public hearing 15 July 2026, comments to 27 July 2026

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  43. Chapters 70 to 84, Internet Gaming, proposed rule text (filings 2026-P100 to 2026-P114)

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026Published 15 Jul 2026
  44. Notice of Agency Rulemaking Proposal: Chapters 70 to 84, Internet Gaming, public hearing 15 July 2026

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  45. I-Gaming Revenue Distribution: 18% allocation; 2026 monthly revenue "TBA"

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026
  46. Gambling Control Unit warning on illegal iGaming websites and applications

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026Published 9 Jun 2025
  47. Gambling Control Unit advisory: LD 2007 online sweepstakes prohibition effective 29 July 2026

    Maine Department of Public Safety, Gambling Control Unit

    Tier 1Accessed 23 Sept 2026Published 29 Jul 2026
  48. Testimony of Matthew Motti, Deputy Director, Gambling Control Unit, in opposition to LD 1862, Veterans and Legal Affairs Committee, 7 May 2025

    Maine Department of Public Safety, Gambling Control Unit

    Tier 2Accessed 23 Sept 2026Published 7 May 2025
  49. Maine Tax Alert, July 2022: Maine income tax withholding on gambling winnings effective 8 August 2022

    Maine Revenue Services

    Tier 1Accessed 23 Sept 2026Published 1 Jul 2022
  50. Topic no. 419, Gambling income and losses (last reviewed 11 June 2026)

    Internal Revenue Service

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2026
  51. Oxford Casino Hotel v. Champion, No. 1:26-cv-00046 (D. Me.), docket

    United States District Court for the District of Maine (docket read through the CourtListener RECAP API)

    The docket entries were read through CourtListener's API, which mirrors PACER; the docket web page itself refused this machine. An order entered on 23 September 2026 had no text available when this record was compiled.

    Tier 1Accessed 23 Sept 2026Published 23 Jan 2026

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This page is industry reference information and not legal advice.

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