Mississippi (USA): gambling regulation and licensing
Part of United States
- Online sports bettingProhibited
- Online casinoProhibited
- Online pokerProhibited
- Lottery and iLotteryProhibited
- Horse race bettingProhibited
- Daily fantasy sportsRegulated
- Social and sweepstakes casinoProhibited
- Land-based (reference)Regulated
- Regulator
- Mississippi Gaming Commission
- Headline tax
- See Taxation
- Licence required
- Yes
- Last verified
- 21 Oct 2026
Summary
Mississippi licenses land-based casino gaming under the Gaming Control Act (Miss. Code Ann. title 75, chapter 76), adopted on 29 June 1990 and administered by the Mississippi Gaming Commission, three commissioners appointed by the Governor. Casinos may operate only in the three Gulf Coast counties, close to the shoreline, and on the Mississippi River and navigable waters of river counties, where local voters have not rejected gaming. 25 commercial casinos were licensed in August 2026, and the Mississippi Band of Choctaw Indians runs tribal casinos. Sports wagering is legal but only at casinos: books accept wagers only on their licensed premises, and in-venue mobile betting must stay within the casino hotel property after the account is verified in person. The Commission states that online casino games and online or mobile sports wagering apps are illegal, and playing an unlawful game is itself an offence under section 97-33-1. Paid fantasy contests are the one licensed online product, with four operators approved. The state gross revenue fee is 4% on the first $50,000 a month, 6% on the next $84,000 and 8% above that, and host cities and counties levy up to 3.2% more under local legislation. Casinos reported $2.43 billion in adjusted gross gaming revenue in 2025, flat on 2024, and sports wagering produced $49.8 million of taxable revenue on $379.1 million of handle. In 2026 a bill to authorise statewide mobile sports wagering, with an extra 22% tax, passed the House but died in a Senate committee, as did a Senate bill making illegal online gambling a felony.
Common pitfalls
Reading in-venue mobile sports betting as online betting: wagers can be placed on a phone only inside the casino hotel property, not its car parks, after verifying the account in person. Assuming offshore apps are tolerated: the Commission treats them as illegal and warns that players, not just operators, can be prosecuted. Treating sweepstakes casinos as a legal grey area: the Commission says there is no exception for them. Forgetting that the local 3.2% levy sits on top of the 8% state fee in most host localities.
Key facts
- Regulator
- Mississippi Gaming Commission (MGC)
- Regulator type
- Gaming board
- Headline tax
- See Taxation
- Licence required
- Yes
- Minimum age
- 21+
- Tax base
- Monthly state licence fee on each gaming licensee's gross revenue, graduated: 4% of the first $50,000 a month, 6% of the next $84,000 and 8% of gross revenue above $134,000 (Miss. Code Ann. 75-76-177). Sports pool and race book revenue is part of gross revenue and taxed on the same schedule. Paid weekly, with a monthly reconciliation return due by the 20th. Fantasy contest operators pay 8% of net Mississippi revenue (entry fees less prizes, times the Mississippi share of entries).
How to get a gambling license in Mississippi
Online casino and online sports betting are prohibited in Mississippi, so no licence currently permits offering them. The licensing regime as recorded is set out below.
The regulator is the Mississippi Gaming Commission (MGC).
We record 5 licence types for Mississippi.
For the State gaming licence (casino operator), the application fee is $5,000 (as of 23 Sept 2026) and the annual fee is $5,000 (as of 23 Sept 2026).
- Applications
- Accepted on a rolling basis
- Local presence
- A local company or establishment is required.
- Licence register
- The regulator's public register of licence holders
Licence fees in Mississippi
| Licence type | Application fee | Annual fee | Term |
|---|---|---|---|
| State gaming licence (casino operator)Application fee of $5,000 and annual licence fee of $5,000 (Miss. Code Ann. 75-76-183), plus an annual fee by number of games from $50 for one game to $81,200 plus $100 a game above 35 (75-76-191), and the monthly gross revenue fee (75-76-177). | $5,000 (as of 23 Sept 2026) | $5,000 (as of 23 Sept 2026) | Up to 3 years, with at most two continuances of up to 3 years each |
| Manufacturer's licenceAnnual licence fee of $1,000 (75-76-79) | Not yet verified | $1,000 (as of 23 Sept 2026) | Up to 3 years |
| Distributor's licenceAnnual licence fee of $500 for a distributor or seller (75-76-79) | Not yet verified | $500 (as of 23 Sept 2026) | Up to 3 years |
| Fantasy contest operator licenceApplication fee of $5,000 (97-33-307(6)) and a fee of 8% of net Mississippi revenue (97-33-317; 13 Miss. Admin. Code Pt. 15, R. 1.2). | $5,000 (as of 1 Jul 2017) | Not yet verified | 3 years |
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
Mississippi Gaming Control Act (Miss. Code Ann. title 75, chapter 76)
- Year
- 1990
- In force
- Yes
- Summary
- Adopted on 29 June 1990 (House Bill 2, 1990 special session). Creates the Commission, requires every gaming establishment to be licensed, merges all licences at one establishment into a single gaming licence and lets a licensee add a sports pool or race book on its premises with the Executive Director's permission (75-76-89), and levies the monthly gross revenue fee of 4%, 6% and 8% (75-76-177).
Gambling offences (Miss. Code Ann. 97-33-1, 97-33-7 and 97-33-8)
- In force
- Yes
- Summary
- Makes it an offence to play, promote or bet on any game for money or on any event, with a fine of up to $500 and up to 90 days in default of payment, except for licensed gaming on Gulf Coast and Mississippi River vessels and shore structures and other gaming legal under state law (97-33-1). Section 97-33-8 bans internet sweepstakes cafes that run simulated gambling programs.
Fantasy Contest Act (Miss. Code Ann. 97-33-301 to 97-33-317)
- Year
- 2017
- In force
- Yes
- Summary
- Requires fantasy contest operators serving players in Mississippi to hold a Commission licence (97-33-307), sets consumer protections including an 18 minimum age online and 21 on casino premises (97-33-305, 97-33-307(5)), civil penalties of up to $1,000 a violation capped at $50,000 (97-33-309), and an 8% fee on net Mississippi revenue (97-33-317). The version read is HB 967 of 2017, in force from 1 July 2017.
Secondary instruments
13 Miss. Admin. Code Part 2, Licensing
- In force
- Yes
- Summary
- Application procedure; gaming, manufacturer and distributor licences granted for no longer than three years, with at most two continuances (Rule 1.3).
13 Miss. Admin. Code Part 3, Operations
- In force
- Yes
- Summary
- Unsuitable methods of operation including advertising standards (Rule 1.1), the statewide self-exclusion programme (Chapter 10) and the ban on gaming by persons under 21 (Rule 11.9).
13 Miss. Admin. Code Part 9, Racebooks and Sports Pools
- In force
- Yes
- Summary
- Sports and race wagering at licensed casinos: on-premises acceptance (Rule 3.4), identification for wagers and payouts over $10,000 (Rule 3.5), prohibited wagers (Rule 3.11), suspicious wager reports (Rule 3.12), in-venue mobile wagering (Rule 3.15), sports integrity (Rule 3.19) and pari-mutuel wagering (Chapter 4).
13 Miss. Admin. Code Part 15, Fantasy Contests
- In force
- Yes
- Summary
- Fees, licensing, contest rules, player registration, cash reserves and segregated accounts for fantasy contest operators.
Key amendments
- 1 Jul 2017HB 967 revises the Fantasy Contest Act: Commission licensing with a $5,000 application fee and three-year licence, civil penalties, and an 8% fee on net Mississippi revenue.
- 1 Jul 2026HB 325 (approved 16 February 2026) removes the sunset on the rule that the state gross revenue fee collected on sports wagers goes to the State Highway Fund, and redirects net lottery proceeds to the State Highway Fund, with amounts over $80 million a year to the Education Enhancement Fund.
- 1 Jul 2026SB 2369 (approved 19 March 2026) requires the Commission and the Department of Human Services to set rules for withholding W-2G reportable winnings and progressive slot annuities of persons with child support arrears, and lets licensees charge an administrative fee of up to $35.
Pending legislation
Rules on withholding gaming winnings for child support arrearages (SB 2369 of 2026)
- Stage
- Act in force 1 July 2026; the Commission and the Department of Human Services must put implementing procedures in place by 1 January 2027, and no rules were found in the Title 13 regulations reviewed
- Expected
- 1 Jan 2027
- What it changes
- Casinos will check winners of W-2G reportable cash winnings and progressive slot annuities against a daily child support arrears database and withhold payment for arrears.
Licensing
- Licence required
- Yes
- Application window
- Rolling
- Local establishment required
- Yes
- Local server required
- Not yet verified
- Active licences
- 25 (as of 20 Aug 2026)
- Notable licensees
- Beau Rivage, Hard Rock Hotel & Casino Biloxi, IP Casino Resort Spa, Horseshoe Casino and Hotel (Tunica), Gold Strike Casino Resort, Scarlet Pearl Casino Resort
- Certification requirements
- The Commission runs its own Gaming Laboratory, which evaluates table games and tests slot machines, which must return between 80% and 100% of amounts wagered. Sports wagering systems, kiosks and mobile device applications need the Executive Director's approval (Pt. 9, R. 3.4(b), 3.15).
- Barriers to entry
- Casinos can be licensed only on vessels or shore structures within the Gulf Coast counties (within 800 feet of the mean high-water line, or south of U.S. Highway 90 in Harrison County) or on the Mississippi River and navigable waters of river counties, and only where local voters have not rejected gaming (97-33-1). Only one licensed operation is allowed per establishment (75-76-89(1)). Sports wagering is available only to existing casino licensees. Fantasy contest licences are open to operators lawfully doing business in the state.
Licence types
State gaming licence (casino operator)
- Scope
- Casino gaming at one establishment, merged into a single licence that also covers any sports pool or race book on the premises
- Term
- Up to 3 years, with at most two continuances of up to 3 years each
- Application fee
- $5,000 as of 23 Sept 2026
- Annual fee
- $5,000 as of 23 Sept 2026
- Fee basis
- Application fee of $5,000 and annual licence fee of $5,000 (Miss. Code Ann. 75-76-183), plus an annual fee by number of games from $50 for one game to $81,200 plus $100 a game above 35 (75-76-191), and the monthly gross revenue fee (75-76-177).
- Renewal terms
- The Commission may continue a licence on review of the licensee's current report and payment of fees (Rule 1.3(a)).
Sports pool or race book (permission under a gaming licence)
- Scope
- Sports wagering and race wagering on the casino premises, including approved in-venue mobile wagering
- Fee basis
- No separate licence: a gaming licensee needs the Executive Director's permission (75-76-89(2)); sports revenue is part of gross revenue under 75-76-177.
Manufacturer's licence
- Scope
- Manufacturing, assembling or modifying gaming devices for use in Mississippi
- Term
- Up to 3 years
- Annual fee
- $1,000 as of 23 Sept 2026
- Fee basis
- Annual licence fee of $1,000 (75-76-79)
Distributor's licence
- Scope
- Selling, leasing or distributing gaming devices
- Term
- Up to 3 years
- Annual fee
- $500 as of 23 Sept 2026
- Fee basis
- Annual licence fee of $500 for a distributor or seller (75-76-79)
Fantasy contest operator licence
- Scope
- Paid fantasy contests, online or in person
- Term
- 3 years
- Application fee
- $5,000 as of 1 Jul 2017
- Fee basis
- Application fee of $5,000 (97-33-307(6)) and a fee of 8% of net Mississippi revenue (97-33-317; 13 Miss. Admin. Code Pt. 15, R. 1.2).
Taxation
- Headline GGR tax
- 8% GGR
- Effective date
- 1 Aug 1990
- Player winnings tax
- Winnings from Mississippi casinos reported on Form W-2G, 1099 or a similar return bear a 3% non-refundable state income tax withheld by the casino at payout; they are excluded from Mississippi income and non-residents with only such winnings need not file (Miss. Code Ann. 27-7-901).
- Withholding mechanism
- Casinos withhold the 3% state tax at payout on reportable winnings. From 1 July 2026 they must also withhold reportable winnings of persons with child support arrears once the implementing rules are made (SB 2369).
- Tax base
- Monthly state licence fee on each gaming licensee's gross revenue, graduated: 4% of the first $50,000 a month, 6% of the next $84,000 and 8% of gross revenue above $134,000 (Miss. Code Ann. 75-76-177). Sports pool and race book revenue is part of gross revenue and taxed on the same schedule. Paid weekly, with a monthly reconciliation return due by the 20th. Fantasy contest operators pay 8% of net Mississippi revenue (entry fees less prizes, times the Mississippi share of entries).
Earmarked levies
- Municipal and county gaming fees: Set by local and private legislation; typically a monthly tax of 3.2% of gross revenue (for example Biloxi, Gulfport, Tunica County, Natchez, Vicksburg and Warren County), with some localities adding annual fees of $100 to $250 per gaming device or table game (Host cities and counties)
- Sports wagering share of the state fee: The 8% state fee collected on sports wagers (State Highway Fund, for repair and maintenance of highways and bridges (75-76-129(3), made permanent by HB 325 of 2026))
- Highway bond sinking fund: $3,000,000 a month from the 8% fee (Bond sinking fund under Chapter 479, Laws of 2015 (75-76-129(2)))
Compliance
- Minimum age
- 21+
- National self-exclusion
- Mississippi Gaming Commission Self-Exclusion Program: statewide exclusion from all state-regulated casinos for at least three years, with online sign-up; excluded persons lose credit, player club and marketing privileges and cannot collect winnings (Pt. 3, Chapter 10) (mandatory)
- KYC timing
- Before the first wager from a sports wagering or mobile account.
- AML regime
- Books must file a suspicious wager report with the Commission within 5 calendar days for suspicious wagers of more than $5,000 (Pt. 9, R. 3.12), and must guard against multiple and structured wagers designed to evade the $10,000 identification rule (R. 3.6, 3.7).
- AML supervisor
- Mississippi Gaming Commission (state gaming rules)
- Source of funds thresholds
- Identification and recording for sports wagers and payouts over $10,000 (Pt. 9, R. 3.5).
- KYC requirements
- Sports wagering accounts must be verified in person at the licensee's premises before any wager (Pt. 9, R. 3.4(a), 3.15). Before accepting a non-pari-mutuel wager of more than $10,000, or paying out more than $10,000 on one, the book must record the patron's name, address and social security number and examine government or other photo identification (Pt. 9, R. 3.5). Fantasy operators must verify players are 18 or over, or 21 on casino premises.
- Stake limits
- Not yet verified
- Mandatory player messaging
- Casinos must post, at each entrance and exit and near cages and cash machines, information on problem gambling, the self-exclusion procedure and a helpline number, and must give self-exclusion information on their websites and apps (Pt. 3, R. 10.4).
- Reporting obligations
- Suspicious wager reports within 5 days (Pt. 9, R. 3.12); casinos must notify the Commission by email when a self-excluded person is found on the premises (Pt. 3, R. 10.4).
- Game content restrictions
- No sports wagers on amateur events other than Olympic and collegiate events, on events where the bettor is a coach or participant, on elections, or on events the Executive Director deems contrary to public policy; other event types need approval (Pt. 9, R. 3.11). Sports governing bodies may ask to restrict wagering on their events. Slot machines must return between 80% and 100%.
Minimum age by vertical
- Daily fantasy sports: 18+
- Land-based (reference): 21+
Advertising
- Advertising permitted
- Yes
- Mandatory warnings
- Problem gambling and self-exclusion information with a helpline number at casino entrances and exits, near cages and cash machines, and on casino websites and apps (Pt. 3, R. 10.4).
- Penalties for breach
- Advertising failures are an unsuitable method of operation and grounds for disciplinary action by the Commission; fantasy operators face civil penalties of up to $1,000 a violation, capped at $50,000 (97-33-309).
Restrictions
- Licensees must conduct advertising and public relations in accordance with decency, dignity, good taste, honesty and inoffensiveness; failure is an unsuitable method of operation (13 Miss. Admin. Code Pt. 3, R. 1.1(d)).
- Licence applicants may not advertise or promote the opening of a proposed casino, or employee training for it, before the licence is granted, unless the Executive Director grants a waiver (Pt. 2).
- Self-excluded persons must not receive targeted mailings, telemarketing, player club or other gaming promotions (Pt. 3, R. 10.4(c)).
- Fantasy contest advertising may not target prohibited participants, minors or self-excluded persons, and advertised contests must state the maximum number of entries allowed (Pt. 15).
- Online casino and online or mobile sports wagering are illegal, and the Commission warns that casino and sports betting apps advertised as legal are not.
Payments
- Credit card ban
- Not yet verified
- Crypto stance
- Not yet verified
- Permitted methods
- Cash, chips and tokens at the book, Wagering account credits approved by the Executive Director, Casino credit under the licensee's internal controls
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 fine, condition, suspend or revoke licences, findings of suitability and approvals; underage access to gaming can lead to a notice of violation or an order to show cause (Pt. 3, R. 11.9). Fantasy operators face civil penalties of up to $1,000 a violation, capped at $50,000 (97-33-309).
- Criminal penalties
- Playing, promoting or betting on an illegal game: fine of up to $500 and up to 90 days if unpaid (97-33-1). Operating internet sweepstakes cafes: a misdemeanour with a fine of up to $1,000, imprisonment, or both (97-33-8).
- Operator liability
- Unlicensed online operators are liable under the state gambling laws, the Racketeer Influenced and Corrupt Organization Act (97-43-1 et seq.) and the Gaming Control Act; the Commission refers criminal case files to state and federal prosecutors, and people who lost money to unlicensed operators may sue to recover it (87-1-5).
- Player liability
- Playing an illegal game is an offence under 97-33-1, and the Commission warns that players with unlicensed online sites risk prosecution and forfeiture of deposited funds.
Notable actions
- Multiple online gambling sites offering sports wagering and/or online casino games in Mississippi17 Jun 2025
Cease and desist letters issued; criminal case files provided to state and federal law enforcement with requests for prosecution
Market data
Figures on this record are drawn from official regulator data.
- Online GGR
- Not yet verified
- Reporting year
- 2025
- Year-on-year growth
- -0.01%
- Licensed operators
- 25
GGR by vertical
- Land-based (reference): $2,433,580,309 as of 31 Dec 2025
Timeline
29 Jun 1990
Gaming Control Act adopted in House Bill 2 of the 1990 special session, legalising dockside casino gaming and creating the Gaming Commission
1 Oct 1993
The Commission takes over gaming regulation from the State Tax Commission
1 Jul 2017
Fantasy Contest Act amendments (HB 967) take effect, with Commission licensing and an 8% fee
1 Aug 2018
First legal sports wagers taken at Beau Rivage in Biloxi and Gold Strike in Tunica, after the Commission's sports wagering regulations took effect
4 Mar 2025
The 2025 Mississippi Mobile Sports Wagering Act (HB 1302), passed by the House on 3 February 2025, dies in the Senate Gaming Committee
17 Jun 2025
Commission issues cease and desist letters to illegal online sportsbooks and casinos and warns there is no legal exception for sweepstakes casinos
16 Feb 2026
Governor approves HB 325, keeping sports wagering fees in the State Highway Fund permanently
25 Feb 2026
House passes the Mississippi Mobile Sports Wagering Act (HB 4074) as amended
3 Mar 2026
SB 2104, making illegal online gambling and sweepstakes casinos a felony, dies in the House Gaming Committee
17 Mar 2026
HB 4074 dies in the Senate Gaming and Finance committees
19 Mar 2026
Governor approves SB 2369 on withholding gaming winnings for child support arrears
1 Jul 2026
HB 325 and SB 2369 take effect
17 Sept 2026
Commission meets on suitability findings and manufacturer and distributor licences
Outlook
No gaming bill is pending: the 2026 session ended with the mobile sports wagering bill (HB 4074) and the online gambling felony bill (SB 2104) both dead in committee, so any change needs new bills in a later session. The Commission and the Department of Human Services must adopt rules under SB 2369, in force since 1 July 2026, for withholding gaming winnings for child support arrears. The Commission meets next on 22 October 2026.
Frequently asked questions
- Is online sports betting legal in Mississippi?
- No. Sports wagering is legal only at licensed casinos. The Commission states that online and mobile sports wagering apps are illegal, and a 2026 bill to allow statewide mobile betting (HB 4074) died in a Senate committee.
- Can I bet on my phone inside a Mississippi casino?
- Yes, where the Executive Director has approved it. The account must be opened through the property and verified in person, and wagers can be placed only within the casino hotel property, not in parking areas.
- What is the gaming tax in Mississippi?
- A monthly state fee on gross revenue of 4% on the first $50,000, 6% on the next $84,000 and 8% above $134,000, the same for sports wagering, plus local levies set by host cities and counties, typically 3.2%.
- Is daily fantasy legal in Mississippi?
- Yes. Fantasy contest operators need a Commission licence, which costs $5,000 to apply for and lasts three years, and pay 8% of net Mississippi revenue. Four operators held active licences on 21 August 2026.
- Are sweepstakes casinos legal in Mississippi?
- The Commission says no: there are no legal exceptions for so-called sweepstakes casinos, and it sent cease and desist letters to online operators in June 2025.
- What is the minimum gambling age?
- 21 for casino gaming, sports and race wagering and the lottery. Online fantasy contests are open from 18, or 21 on casino premises.
- How much does a gambling licence cost in Mississippi?
- Online gambling is prohibited in Mississippi at present, so no licence currently permits it. As recorded: For the State gaming licence (casino operator), the application fee is $5,000 (as of 23 Sept 2026) and the annual fee is $5,000 (as of 23 Sept 2026). For the Manufacturer's licence, the annual fee is $1,000 (as of 23 Sept 2026). For the Distributor's licence, the annual fee is $500 (as of 23 Sept 2026). The Licensing section lists all 5 licence types recorded for Mississippi. Last verified 21 Oct 2026.
- Who regulates gambling in Mississippi?
- The Mississippi Gaming Commission (MGC) regulates gambling in Mississippi. Other authorities with a role include Mississippi Department of Revenue and Mississippi Lottery Corporation.
Glossary and directory
Sources
Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.
- Mississippi Gaming Commission website (home page, notices and next meeting)
Mississippi Gaming Commission
Tier 1Accessed 23 Sept 2026 - Gaming Control Act and Charitable Gaming Law (Miss. Code Ann. title 75, chapter 76 and title 97, chapter 33)
Mississippi Gaming Commission
Tier 1Accessed 23 Sept 2026 - History of the Mississippi Gaming Commission
Mississippi Gaming Commission
Tier 1Accessed 23 Sept 2026 - Frequently Asked Questions, including what constitutes legal and illegal gaming in Mississippi
Mississippi Gaming Commission
Tier 1Accessed 23 Sept 2026 - Mississippi Gaming Commission Issues Cease and Desist Letters to Illegal Online Gaming Operators
Mississippi Gaming Commission
Tier 1Accessed 23 Sept 2026Published 17 Jun 2025 - Currently Licensed Operators (updated as of the August 2026 Commission meeting)
Mississippi Gaming Commission
Tier 1Accessed 23 Sept 2026Published 20 Aug 2026 - Active Fantasy Sports licences (report dated 21 August 2026)
Mississippi Gaming Commission
Tier 1Accessed 23 Sept 2026Published 21 Aug 2026 - Problem Gaming and Self-Exclusion Program
Mississippi Gaming Commission
Tier 1Accessed 23 Sept 2026 - Patron Complaints and Disputes
Mississippi Gaming Commission
Tier 1Accessed 23 Sept 2026 - Regular Monthly Meeting agenda, 17 September 2026
Mississippi Gaming Commission
Tier 1Accessed 23 Sept 2026Published 17 Sept 2026 - Monthly Casino Adjusted Gross Gaming Revenue, 2016 to 2025 (Central, Coastal and Northern regions)
Mississippi Gaming Commission
Tier 2Accessed 23 Sept 2026 - Monthly Casino Adjusted Gross Gaming Revenue, 2026 (January to August)
Mississippi Gaming Commission
Tier 2Accessed 23 Sept 2026 - Sports Wagering Reports, January to December 2025 (monthly reports 0125 to 1225, statewide totals summed by iGaming Times)
Mississippi Gaming Commission
Tier 2Accessed 23 Sept 2026 - Sports Wagering Report, August 2026
Mississippi Gaming Commission
Tier 2Accessed 23 Sept 2026 - Title 13, Part 2: Licensing (Mississippi Gaming Commission regulations)
Mississippi Secretary of State, Mississippi Administrative Code
The Administrative Code server refuses plain automated requests; the PDF was downloaded through a browser session on 2026-09-23.
Tier 1Accessed 23 Sept 2026 - Title 13, Part 3: Operations, including Rule 1.1 (methods of operation), Chapter 10 (self-exclusion) and Rule 11.9 (underage gaming)
Mississippi Secretary of State, Mississippi Administrative Code
The Administrative Code server refuses plain automated requests; the PDF was downloaded through a browser session on 2026-09-23.
Tier 1Accessed 23 Sept 2026 - Title 13, Part 9: Racebooks and Sports Pools
Mississippi Secretary of State, Mississippi Administrative Code
The Administrative Code server refuses plain automated requests; the PDF was downloaded through a browser session on 2026-09-23.
Tier 1Accessed 23 Sept 2026 - Title 13, Part 15: Fantasy Contests
Mississippi Secretary of State, Mississippi Administrative Code
The Administrative Code server refuses plain automated requests; the PDF was downloaded through a browser session on 2026-09-23.
Tier 1Accessed 23 Sept 2026 - Gaming: taxes, rates and local levies
Mississippi Department of Revenue
Tier 1Accessed 23 Sept 2026 - Individual Income Tax FAQs: gambling winnings
Mississippi Department of Revenue
Tier 1Accessed 23 Sept 2026 - Mississippi Lottery FAQs
Mississippi Lottery Corporation
The FAQ says proceeds up to $80 million go to infrastructure for ten years and then to the General Fund; HB 325 (2026) now sends all net proceeds to the State Highway Fund, with amounts over $80 million to the Education Enhancement Fund. The statute prevails.
Tier 1Accessed 23 Sept 2026 - HB 967 (2017 Regular Session), as sent to the Governor: Fantasy Contest Act amendments
Mississippi Legislature
Tier 1Accessed 23 Sept 2026Published 1 Jul 2017 - HB 4074 (2026 Regular Session), Mississippi Mobile Sports Wagering Act, as passed the House (sets out current text of Miss. Code Ann. 75-76-89, 75-76-129 and 75-76-177)
Mississippi Legislature
Tier 1Accessed 23 Sept 2026Published 25 Feb 2026 - HB 4074 (2026) bill history
Mississippi Legislature
Tier 1Accessed 23 Sept 2026 - SB 2104 (2026 Regular Session), as passed the Senate (sets out current text of Miss. Code Ann. 97-33-1, 97-33-7 and 97-33-8)
Mississippi Legislature
Tier 1Accessed 23 Sept 2026Published 4 Feb 2026 - SB 2104 (2026) bill history
Mississippi Legislature
Tier 1Accessed 23 Sept 2026 - HB 325 (2026 Regular Session), as sent to the Governor: lottery proceeds and sports wagering fees
Mississippi Legislature
Tier 1Accessed 23 Sept 2026Published 16 Feb 2026 - HB 325 (2026) bill history (approved by the Governor 16 February 2026, Chapter 302)
Mississippi Legislature
Tier 1Accessed 23 Sept 2026 - SB 2369 (2026 Regular Session), as sent to the Governor: withholding gaming winnings for child support arrearages
Mississippi Legislature
Tier 1Accessed 23 Sept 2026Published 19 Mar 2026 - SB 2369 (2026) bill history (approved by the Governor 19 March 2026, Chapter 398)
Mississippi Legislature
Tier 1Accessed 23 Sept 2026 - Sports betting begins in Mississippi
The Daily Leader
Tier 3Accessed 21 Oct 2026Published 2 Aug 2018 - House Bill 1302 (2025 Regular Session), bill history
Mississippi Legislature
Tier 1Accessed 21 Oct 2026