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Sub-national
North America

United States - Nevada: gambling regulation and licensing

State of Nevada

Part of United States

  • Online sports bettingRegulated
  • Online pokerRegulated
  • Online casinoProhibited
  • Esports bettingRegulated
  • Horse race bettingRegulated
  • Prediction marketsProhibited
  • iLotteryProhibited
  • Land-based (reference)Regulated
Regulator
Nevada Gaming Control Board
Headline tax
6.75% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

Nevada is the largest commercial casino market in the United States. The Nevada Gaming Control Board investigates, audits and enforces, and the Nevada Gaming Commission decides licences, adopts regulations and rules on discipline, under NRS Chapter 463. Online, three products are licensed. Sports betting runs through licensed race books and sports pools, which take wagers from accounts on phones and computers, but only from bettors inside Nevada, and the patron's photo identification must be inspected in person by the book before the first wager. Online poker is the only interactive game allowed: two operator licences were in force at 30 June 2026, and Nevada is party to an interstate online poker agreement with Delaware, New Jersey, Michigan, West Virginia and Pennsylvania. Horse race account wagering is also licensed. Online casino is not, and taking wagers from people in Nevada without a licence is a crime (NRS 465.092). The minimum age is 21. The state charges a graduated monthly fee on gross revenue that tops out at 6.75%, the same for online and land-based play. Statewide gaming win was $15.80 billion in 2025, of which mobile sports wagering produced $400.5 million, up 40.1%. The live issue is prediction markets. The Board treats sports event contracts as unlicensed wagering, has state court injunctions against Kalshi, Coinbase and Polymarket US, and won a unanimous Ninth Circuit ruling on 28 August 2026 that federal commodities law likely does not preempt Nevada law.

Common pitfalls

Reading "mobile gaming" as online casino: mobile gaming systems work only inside the licensed casino. Assuming a sports app can be opened fully online: photo identification must still be inspected in person. Forgetting that the minimum age is 21 and that election betting is barred for sportsbooks. Treating a Nevada online poker licence as open to any operator: it is tied to a qualifying resort hotel licensee or its affiliate.

Key facts

Regulator
Nevada Gaming Control Board (NGCB)
Regulator type
Gaming board
Headline tax
6.75% GGR
Licence required
Yes
Minimum age
21+
Tax base
Monthly state licence fee on each licensee's gross revenue, graduated: 3.5% of the first $50,000 a month, 4.5% of the next $84,000 and 6.75% above $134,000 (NRS 463.370(1)). Interactive gaming revenue is attributed to the licensee and taxed under the same schedule (NRS 463.750(2)(e); Reg. 5A.170). The same schedule applies to online and land-based gaming.
Capital
Carson City
Currency
USD
Official languages
English

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Yes
Local server required
Not yet verified
Bank guarantee or bond
Online poker operators must hold cash equal to 25% of players' redeemable account balances plus the full amount of any progressive jackpots, in addition to the wagering account reserve (Reg. 5A.125).
Certification requirements
An interactive gaming system may not be operated until approved by the Commission (Reg. 5A.060), and systems must meet the Board technical standards, including Technical Standard 6, which is being revised with a target effective date of 23 October 2026.
Barriers to entry
An online poker licence is available only to a resort hotel holding a nonrestricted licence in Clark County, to similar qualifying casino licensees elsewhere, or to their affiliates in the same county whose establishment has been licensed for five years (NRS 463.750(3) and (4)). At 30 June 2026 there were two operator of interactive gaming licences, three manufacturer of interactive gaming systems licences and 12 interactive gaming service provider licences in force. Sports wagering is tied to nonrestricted licensed premises, with a licence for each location.

Licence types

  • Operator of interactive gaming licence

    Scope
    Online poker and approved derivatives (Reg. 5A.140)
    Term
    Initial licence 2 years; renewals 1 year
    Annual fee
    $250,000 as of 15 Apr 2026
    Fee basis
    Initial licence fee of $500,000 for the first two calendar years (prorated if issued after 1 January), then $250,000 for each annual renewal (NRS 463.765); the Commission may raise these to $1,000,000 and $500,000 by regulation. Investigative fees under Regulation 4.070.
    Renewal terms
    Renewal fee due no later than the second 31 December after issue, then annually.

  • Manufacturer of interactive gaming systems licence

    Scope
    Supply of any interactive gaming system, including proprietary software or hardware
    Term
    1 year
    Annual fee
    $25,000 as of 15 Apr 2026
    Fee basis
    Licence fee of $125,000, then a $25,000 renewal fee each year (NRS 463.760).

  • Interactive gaming service provider licence

    Scope
    Persons who manage wagers, games or system software for an interactive gaming licensee, or who receive a percentage of its interactive gaming revenue for products or services
    Fee basis
    Set by Commission regulation (NRS 463.750(2)(d))

  • Nonrestricted licence for a race book or sports pool

    Scope
    Sports, other event and non-pari-mutuel race wagering, including mobile wagering through patron accounts
    Fee basis
    Monthly percentage fee on gross revenue (NRS 463.370); a separate licence is required for each location (NRS 463.160(4))

  • Off-track pari-mutuel race account wagering licence

    Scope
    Horse race account wagering

  • Operator of a mobile gaming system

    Scope
    Casino games on handheld devices, only inside the licensed gaming establishment and not over the Internet

Taxation

Headline GGR tax
6.75% GGR
Effective date
Not yet verified
Player winnings tax
Nevada levies no personal income tax (Constitution, art. 10, s. 1(9)). Gambling winnings are reportable as federal taxable income, and losses are deductible only by itemising, up to the amount of winnings reported.
Withholding mechanism
Payers issue federal Form W-2G for certain winnings or where federal income tax is withheld.
Tax base
Monthly state licence fee on each licensee's gross revenue, graduated: 3.5% of the first $50,000 a month, 4.5% of the next $84,000 and 6.75% above $134,000 (NRS 463.370(1)). Interactive gaming revenue is attributed to the licensee and taxed under the same schedule (NRS 463.750(2)(e); Reg. 5A.170). The same schedule applies to online and land-based gaming.

Earmarked levies

  • Annual and quarterly slot machine taxes: $250 a year plus $20 a quarter per slot device at nonrestricted locations; restricted locations pay $250 a year plus $81 or $141 a quarter per device (State of Nevada)
  • Quarterly and annual games tax: Based on the number of table games available for play (State of Nevada)

Compliance

Minimum age
21+
National self-exclusion
Not yet verified
KYC timing
Sports and race accounts: registration may be remote, but government photo identification must be inspected in person by the book before the first wager (Reg. 5.225(7), Reg. 22.140(6)). Online poker: remote registration allowed; details must be verified within 30 days, and until then deposits are capped at $5,000 and withdrawals are barred (Reg. 5A.110(5)).
AML regime
Licensees run the anti-money laundering programme required by federal law; Nevada cash reporting rules in Regulation 6A were repealed in 2007. Since April 2026 the persons responsible for AML and marketing compliance must be designated and approved, AML compliance officers are gaming employees, and dismissals for AML failures must be reported (Reg. 5.045 to 5.048, 5.055). Online poker operators and books must file suspicious transaction reports within 30 days (Reg. 5A.160, Reg. 22.121). In November 2025 Caesars settled a complaint over the activities of an illegal bookmaker for $7.8 million, with conditions focused on its AML programme.
AML supervisor
Nevada Gaming Control Board (state gaming rules)
Deposit limits
Online poker operators must let players set deposit limits, loss limits, tournament and buy-in limits, play time limits and time-based exclusion (Reg. 5A.120(4)).
Loss limits
Available to online poker players on request (Reg. 5A.120(4)(a)).
Session limits
Play time limits available to online poker players (Reg. 5A.120(4)(e)).
Source of funds thresholds
From 23 October 2026 business entities may not directly fund patron deposits, credit repayments or cash, subject to exceptions (Reg. 5.047). Before accepting a nonpari-mutuel sports or race wager, or making a payout, over $10,000, a book must record the patron's name, address, social security or passport number and identification (Reg. 22.061).
KYC requirements
Wagering accounts need the patron's identity, date of birth, physical address and, for US residents, the last four digits of the social security number, and a check against the list of excluded persons (Reg. 5.225(5)). Online poker players must also confirm they have not self-excluded, affirm they will not play from a jurisdiction where it is illegal, and consent to monitoring (Reg. 5A.110).
Stake limits
Not yet verified
Mandatory player messaging
Online poker sites must show, before play, the operator's name and licence number, that persons under 21 may not play, and links to problem gambling information, the Board website, self-exclusion and house rules (Reg. 5A.150). Casinos must post problem gambling material and the National Council on Problem Gambling helpline number (Reg. 5.170).
Reporting obligations
Suspicious transaction reports within 30 calendar days of detection (Reg. 5A.160, Reg. 22.121); violations of NRS 465 and certain crimes reported to the Enforcement Division within ten business days (Reg. 5.055).
Game content restrictions
Online: poker only, between individuals, with no house players and compensation capped at 10% of each pot (Reg. 5A.135, 5A.140). Sports: no wagers on amateur events other than Olympic and collegiate events, on elections, or by participants and officials, and other events need approval (Reg. 22.1201, 22.1205).

Advertising

Advertising permitted
Yes
Affiliate rules
Anyone who provides products or services to an online poker licensee in return for a percentage of its interactive gaming revenue is an interactive gaming service provider and must be licensed (NRS 463.677(7)(a)(4), NRS 463.750(2)(b)).
Celebrity and influencer rules
An online poker operator may pay a celebrity player to play for marketing purposes only if the player is clearly identified to other players and the operator earns nothing beyond the rake (Reg. 5A.140(2)).
Bonus advertising rules
Promotional or bonus credits in wagering accounts must be clearly identified and subject to the licensee's terms (Reg. 5.225(11)(d)).
Mandatory warnings
Online poker sites must state that persons under 21 may not play and link to problem gambling information (Reg. 5A.150).
Penalties for breach
Advertising failures are an unsuitable method of operation and grounds for disciplinary action by the Board and Commission, up to fines, conditions, suspension or revocation.

Restrictions

  • Advertising must accord with decency, dignity, good taste, honesty and inoffensiveness; false or materially misleading advertising is an unsuitable method of operation (Reg. 5.011(1)(d)).
  • Online poker advertising and promotions must be truthful and non-deceptive, and promotion terms must be clearly explained and honoured (Reg. 5A.155).
  • Online poker operators must take all reasonable steps to keep marketing away from self-excluded players (Reg. 5A.130(2)).
  • Licensees that do direct mail marketing must let patrons opt out of it (Reg. 5.170(4)).
  • Online casino is not licensed, so only sports wagering, horse racing and online poker can be lawfully marketed as online products.

Payments

Credit card ban
No
Crypto stance
Not yet verified
Permitted methods
Cash at the licensee, Personal and cashier's cheques, Wire transfer and money order, Debit card, Prepaid access instrument, Credit card, Automated clearing house (ACH) transfer, Transfers from front money or safekeeping accounts
Withdrawal timeframe rules
Online poker winnings cannot be withdrawn until the player's details are verified; unverified accounts are closed after 30 days and winnings retained (Reg. 5A.110).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Fines, conditions, suspension or revocation of licences and approvals by the Commission on a complaint brought by the Board; stipulated settlements are common.
Criminal penalties
Operating interactive gaming without a licence: category B felony, 1 to 10 years in prison, a fine of up to $50,000, or both (NRS 463.750(11)). Accepting wagers from persons in Nevada through the Internet without a licence: gross misdemeanour with disgorgement of profits (NRS 465.092). Unlicensed bookmaking: category C felony on a first offence (NRS 465.088).
Operator liability
An offshore operator accepting wagers from people in Nevada is deemed to commit the offence in Nevada and may be prosecuted there (NRS 465.092(2)).
Player liability
Placing a wager through a medium of communication with an unlicensed operator is a misdemeanour (NRS 465.093).

Notable actions

  • Caesars Entertainment, Inc. and Desert Palace, LLC (Caesars Palace)20 Nov 2025

    Settlement over the activities of illegal bookmaker Mathew Bowyer, with conditions and AML remediation; adopted as a Commission order

    Fine: $7,800,000 as of 20 Nov 2025

  • Polymarket (Blockratize, Inc., QCX LLC and Adventure One QSS, Inc.)16 Jan 2026

    Civil enforcement action for unlicensed wagering; preliminary injunction granted against QCX LLC (Polymarket US) on 29 May 2026

  • Coinbase Financial Markets, Inc.2 Feb 2026

    Civil enforcement action over sports event contracts; preliminary injunction in force by June 2026

  • KalshiEX LLC24 Jul 2026

    After a preliminary injunction (18 May 2026) and a contempt motion, Kalshi agreed to geofence Nevada by 12 August 2026 or pay $120,000 a day

  • Suspect in a Fresno State basketball wagering scheme11 Jun 2026

    Arrest for fraudulent acts, conspiracy to cheat at gambling and money laundering after a Board investigation of proposition wagers

  • Venetian Las Vegas Gaming, LLC (The Venetian Resort Las Vegas)20 Aug 2026

    Stipulation for settlement of Board complaint 26-01 adopted as a Commission order; terms not stated in the disposition

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2025

GGR by vertical

  • Online sports betting: $400,480,000 as of 31 Dec 2025

Timeline

  1. 1931

    Wide Open Gambling bill begins the modern era of legal gaming

  2. 1955

    Legislature creates the State Gaming Control Board

  3. 1959

    Gaming Control Act creates the Nevada Gaming Commission

  4. Dec 2011

    Commission adopts Regulation 5A for interactive gaming (online poker)

  5. 23 Apr 2025

    Pennsylvania becomes the sixth member of the interstate online poker agreement that includes Nevada

  6. 20 Nov 2025

    Commission adopts the $7.8 million Caesars settlement

  7. 16 Jan 2026

    Board sues Polymarket for unlicensed wagering

  8. 17 Feb 2026

    Board sues Kalshi in Carson City district court

  9. 23 Apr 2026

    Commission adopts anti-money laundering amendments to Regulation 5

  10. 18 May 2026

    State court preliminary injunction bars Kalshi from sports, election and entertainment contracts in Nevada

  11. 9 Jun 2026

    Board completes a 43-project regulatory modernisation

  12. 24 Jul 2026

    Kalshi agrees to geofence Nevada or pay $120,000 a day

  13. 28 Aug 2026

    Ninth Circuit rules 3-0 for Nevada in KalshiEX v. Assad

  14. 17 Sept 2026

    Commission amends the gaming salon log rules in Regulation 5.200

  15. 23 Oct 2026

    Business entity funding ban takes effect; revised technical standards expected

Outlook

Revised technical standards, including Technical Standard 6 for interactive gaming systems, are expected to take effect on 23 October 2026 after comments close on 5 October and objections on 19 October; the ban on business entities funding patron wagering takes effect the same day. Interactive gaming internal control revisions are out for comment. In the prediction market cases, the Ninth Circuit sent Kalshi's election contracts back to the district court, and the Board relies on state court preliminary injunctions against Kalshi, Coinbase and Polymarket US while those cases proceed.

Frequently asked questions

Is online casino legal in Nevada?
No. Interactive gaming licences cover poker only, and mobile gaming systems for casino games may be used only inside the licensed casino.
Can a Nevada sports betting account be opened entirely online?
No. Registration can be remote, but the book must inspect the patron's government photo identification in person before the first wager, and wagers are accepted only from inside Nevada.
What is the gaming tax in Nevada?
A monthly fee on gross revenue of 3.5% on the first $50,000, 4.5% on the next $84,000 and 6.75% above $134,000, applied to online and land-based gaming alike.
Who can hold an online poker licence and what does it cost?
A qualifying resort hotel or casino holding a nonrestricted licence, or its affiliate in the same county. The initial fee is $500,000 for two years, then $250,000 a year.
Are prediction markets legal in Nevada?
The Board treats sports event contracts as wagering that needs a Nevada licence. It has state court injunctions against Kalshi, Coinbase and Polymarket US, and the Ninth Circuit ruled on 28 August 2026 that federal commodities law likely does not preempt Nevada law.
What is the minimum gambling age?
21, for all gambling including online poker and sports wagering.

iGT coverage of United States - Nevada

Cftc sues new york as federal war on state prediction market crackdowns escalates
Prediction Markets

CFTC Sends the White House Rules to Define Event Contracts as Swaps and Exclude Casino Games

The Commodity Futures Trading Commission has asked the White House to clear a rule defining event contracts as swaps, the classification on which its claim to exclusive jurisdiction rests, and a second that would exclude "casino-style gambling products" with immediate effect. Neither text is public, and both arrive days after a second federal appeals court rejected the swaps argument.

Singapores ir model lauded as lvs breaks ground on 8bn expansion
Regulatory

Singapore Ties Casino Suitability to Governance and Orders Patron Data Sharing

The second tranche of the Casino Control (Amendment) Act took effect on 21 September: the GRA can now weigh unethical conduct and systemic control failures when deciding whether Marina Bay Sands and Resorts World Sentosa remain fit to hold a licence, the two must exchange patron information for financial-crime control, and cashing out a bet after the result is known is a crime.

Nevada court upholds block on kalshi as legal battle spreads across america
Prediction Markets

Kalshi Loses in Washington Again and Asks the Supreme Court for 30 More Days

A King County judge has refused to revisit the injunction that keeps Kalshi's sports, election and entertainment contracts out of Washington, rejecting the argument that rivals are still operating there. In the same week Kalshi asked for 30 more days on New Jersey's Supreme Court petition and Montana agreed to stand down until the Ninth Circuit rules en banc.

Draftkings sued over patent infringement related to micro betting technology
Corporate

DraftKings Asks the Patent Board to Void a Geolocation Patent Used to Sue It

Interactive Games sued DraftKings in Massachusetts in April over a patent covering geolocated mobile wagering and what a device displays when a customer is outside a permitted state. DraftKings' petition says Nevada rules required all of that in 2006, three years before the patent's priority date, and asks the PTAB to review it.

Sources

  1. Nevada Gaming Control Board and Nevada Gaming Commission website

    Nevada Gaming Control Board

    Tier 1Accessed 22 Sept 2026
  2. NRS Chapter 463, Licensing and Control of Gaming (revised 15 April 2026, including the 2025 session)

    Nevada Legislature, Legislative Counsel Bureau

    The legislature site refused automated access on 2026-09-22; the text was read from the Internet Archive snapshot of the official page taken on 21 September 2026.

    Archived copy
    Tier 1Accessed 22 Sept 2026Published 15 Apr 2026
  3. NRS Chapter 465, Crimes and Liabilities Concerning Gaming (revised 15 April 2026)

    Nevada Legislature, Legislative Counsel Bureau

    Read from the Internet Archive snapshot of the official page taken on 7 June 2026, the most recent available; the page shows the revision of 15 April 2026.

    Archived copy
    Tier 1Accessed 22 Sept 2026Published 15 Apr 2026
  4. Constitution of the State of Nevada, art. 4 s. 24 (lotteries) and art. 10 s. 1 (taxation)

    Nevada Legislature, Legislative Counsel Bureau

    Read from the Internet Archive snapshot of the official page taken on 21 September 2026.

    Archived copy
    Tier 1Accessed 22 Sept 2026
  5. NGC Regulation 5A, Operation of Interactive Gaming (Rev. 02/26)

    Nevada Gaming Commission

    Tier 1Accessed 22 Sept 2026Published 26 Feb 2026
  6. NGC Regulation 5, Operation of Gaming Establishments (Rev. 09/26), including 5.011, 5.045 to 5.048, 5.170, 5.200, 5.220 and 5.225

    Nevada Gaming Commission

    Tier 1Accessed 22 Sept 2026Published 17 Sept 2026
  7. NGC Regulation 22, Race Books and Sports Pools (Rev. 1/26)

    Nevada Gaming Commission

    Tier 1Accessed 22 Sept 2026Published 1 Jan 2026
  8. Regulations of the Nevada Gaming Commission and Nevada Gaming Control Board, all regulations as of 17 September 2026 (including Regulations 6A and 26C)

    Nevada Gaming Commission

    Tier 1Accessed 22 Sept 2026Published 17 Sept 2026
  9. Board Informational Report (updated June 2026)

    Nevada Gaming Control Board

    Tier 2Accessed 22 Sept 2026Published 1 Jun 2026
  10. Quarterly Statistics Report, quarter ended 30 June 2026 (licences in force)

    Nevada Gaming Control Board

    Tier 2Accessed 22 Sept 2026Published 21 Jul 2026
  11. Gaming Revenue Report, December 2025 (twelve months 1 January to 31 December 2025)

    Nevada Gaming Control Board

    Tier 2Accessed 22 Sept 2026
  12. Gaming Revenue Report, July 2026 (twelve months 1 August 2025 to 31 July 2026)

    Nevada Gaming Control Board

    Tier 2Accessed 22 Sept 2026
  13. KalshiEX, LLC v. Assad, No. 25-7516 (9th Cir. 28 August 2026), opinion

    United States Court of Appeals for the Ninth Circuit (copy published by the Nevada Gaming Control Board)

    Tier 1Accessed 22 Sept 2026Published 28 Aug 2026
  14. Ninth Circuit Rules in Favor of Nevada

    Nevada Gaming Control Board

    Tier 1Accessed 22 Sept 2026Published 28 Aug 2026
  15. Nevada Gaming Control Board Shuts Down Kalshi's Sports Prediction Market Business in Nevada

    Nevada Gaming Control Board

    Tier 1Accessed 22 Sept 2026Published 24 Jul 2026
  16. Nevada Gaming Control Board Files Civil Enforcement Action Against Kalshi

    Nevada Gaming Control Board

    Tier 1Accessed 22 Sept 2026Published 17 Feb 2026
  17. Nevada Gaming Control Board Files Civil Enforcement Action Against Polymarket

    Nevada Gaming Control Board

    Tier 1Accessed 22 Sept 2026Published 16 Jan 2026
  18. Nevada Gaming Control Board Files Civil Enforcement Action Against Coinbase

    Nevada Gaming Control Board

    Tier 1Accessed 22 Sept 2026Published 3 Feb 2026
  19. Nevada Gaming Control Board Provides Enforcement Litigation Update

    Nevada Gaming Control Board

    Tier 1Accessed 22 Sept 2026Published 1 Jun 2026
  20. Nevada Gaming Control Board and Caesars Entertainment, Inc. Enter into Proposed Stipulation for Settlement Regarding Disciplinary Complaint

    Nevada Gaming Control Board

    Tier 1Accessed 22 Sept 2026Published 13 Nov 2025
  21. NGCB Arrests Suspect Involved in NCAA Illegal Sports Wagering Activity

    Nevada Gaming Control Board

    Tier 1Accessed 22 Sept 2026Published 11 Jun 2026
  22. Nevada Gaming Regulators Complete Modernization Initiative

    Nevada Gaming Control Board

    Tier 1Accessed 22 Sept 2026Published 9 Jun 2026
  23. Nevada Gaming Commission disposition, 20 November 2025

    Nevada Gaming Commission

    Tier 1Accessed 22 Sept 2026Published 20 Nov 2025
  24. Nevada Gaming Commission disposition, 18 December 2025

    Nevada Gaming Commission

    Tier 1Accessed 22 Sept 2026Published 18 Dec 2025
  25. Nevada Gaming Commission disposition, 23 April 2026

    Nevada Gaming Commission

    Tier 1Accessed 22 Sept 2026Published 23 Apr 2026
  26. Nevada Gaming Commission disposition, 20 August 2026

    Nevada Gaming Commission

    Tier 1Accessed 22 Sept 2026Published 20 Aug 2026
  27. Notice 2026-54: 2026-11R adoption of amendments to Regulation 5.200 (gaming salons)

    Nevada Gaming Commission

    Tier 1Accessed 22 Sept 2026Published 17 Sept 2026
  28. Notice 2026-52: proposed revisions to Technical Standards for Gaming Devices and Associated Equipment

    Nevada Gaming Control Board

    Tier 1Accessed 22 Sept 2026Published 4 Sept 2026
  29. Notice 2026-47: Minimum Internal Control Standards, release of proposed revisions (card games and interactive gaming)

    Nevada Gaming Control Board

    Tier 1Accessed 22 Sept 2026Published 11 Aug 2026
  30. Report a problem with a casino or iGaming complaint (online form)

    Nevada Gaming Control Board

    Tier 1Accessed 22 Sept 2026
  31. Governor Shapiro Signs Multi-State Internet Gaming Agreement, Bringing Pennsylvania Into Shared Online Poker Market

    Pennsylvania Gaming Control Board

    Tier 2Accessed 22 Sept 2026Published 23 Apr 2025
  32. Topic no. 419, Gambling income and losses (last reviewed 11 June 2026)

    Internal Revenue Service

    Tier 1Accessed 22 Sept 2026Published 11 Jun 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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