Nebraska (USA): gambling regulation and licensing
Part of United States
- Online sports bettingProhibited
- Online casinoProhibited
- Land-based (reference)Regulated
- Headline tax
- 20% GGR
- Licence required
- Not yet verified
- Last verified
- 30 Aug 2026
Summary
Nebraska legalised casino gambling by ballot rather than by statute. Voters approved three measures in November 2020 that work together: Initiative 429 added a section to the state constitution exempting laws authorising gambling at licensed racetracks from Nebraska's constitutional prohibition on gambling, Initiative 430 authorised games of chance within licensed racetracks and established the state gaming commission to regulate them, and Initiative 431 set the tax. That tax is 20% of gross gaming revenue from games of chance at licensed racetracks, with 70% directed to the Property Tax Credit Cash Fund and 25% to the county in which the racetrack sits, which is how the campaign was sold to voters. The Nebraska Racing and Gaming Commission licenses and supervises the resulting market. The constraint that matters most is geographic rather than fiscal. Gambling is lawful only inside a licensed racetrack enclosure, and sports wagers must be placed in person or at a kiosk within the designated sports wagering area. There is no lawful statewide mobile offer, and no online casino. A state authorising casino gaming has not thereby authorised remote play, and in Nebraska the two are decided separately.
Key facts
- Regulator
- Nebraska Racing and Gaming Commission
- Regulator type
- Sub-national body
- Headline tax
- 20% GGR
- Licence required
- Not yet verified
- Minimum age
- Not yet verified
- Tax base
- A 20% annual tax on gross gaming revenue from games of chance operated at licensed racetracks, under Initiative 431 (2020). Seventy per cent of the proceeds go to the Property Tax Credit Cash Fund and 25% to the county in which the racetrack sits.
Legal framework
Primary statutes
Initiative 429 (2020), constitutional amendment on gambling at licensed racetracks
- Year
- 2020
- In force
- Yes
- Summary
- Approved by voters in November 2020. Adds a section to the Nebraska Constitution exempting laws authorising gambling at licensed racetracks from the state constitutional prohibition on gambling.
Initiative 430 (2020), authorising games of chance at licensed racetracks
- Year
- 2020
- In force
- Yes
- Summary
- Authorises gambling operations within licensed racetracks and establishes the state gaming commission to license and regulate them.
Initiative 431 (2020), tax on games of chance at licensed racetracks
- Year
- 2020
- In force
- Yes
- Summary
- Imposes a 20% annual tax on gross gaming revenue from games of chance at licensed racetracks, with 70% directed to the Property Tax Credit Cash Fund and 25% to the county in which the racetrack is located.
Taxation
- Headline GGR tax
- 20% GGR
- Effective date
- Not yet verified
- Tax base
- A 20% annual tax on gross gaming revenue from games of chance operated at licensed racetracks, under Initiative 431 (2020). Seventy per cent of the proceeds go to the Property Tax Credit Cash Fund and 25% to the county in which the racetrack sits.
Advertising
- Advertising permitted
- No
- Affiliate rules
- Affiliates are not separately licensed. There is no licensed competitive online operator to promote lawfully.
Restrictions
- Nebraska has no licensed online gambling market, so there is no competitive licensed operator whose products may be advertised.
- Promotion of offshore online operators to residents has no lawful basis.
- Advertising rules therefore follow the underlying position on what may lawfully be offered, rather than a separate state advertising code for online gambling.
Sources
- Nebraska Racing and Gaming Commission
State of Nebraska
Tier 1Accessed 27 Aug 2026 - Informational Pamphlet, Initiative Measures 428 to 431 (2020)
Nebraska Secretary of State
Tier 1Accessed 30 Aug 2026