Online and retail sports betting (most operator-friendly)
New Jersey, Pennsylvania, Michigan, Illinois, New York, Massachusetts, Maryland, Tennessee, Virginia, Indiana, Iowa, Colorado, Arizona, Connecticut, Louisiana, Kansas, Ohio, Maine, Vermont, North Carolina, Kentucky, Wyoming, and DC permit online sports betting alongside retail sportsbooks. Tax rates vary widely - New York imposes 51% on online sports betting GGR; New Jersey is 13% for online and 8.5% for retail; Iowa is 6.75%. Per-state regulator is the licensing authority; the iGaming Times per-state topic hubs document each state's framework.
Retail-only sports betting
Mississippi, Montana, North Dakota, South Dakota, Washington, Wisconsin, New Mexico, and a few others permit retail sports betting at licensed casinos or tribal facilities but do not yet permit online mobile betting. Several of these states are in active legislative consideration of online expansion through 2026.
States with active legislation but no live operations
Texas, California, Florida (online mobile remains contested under the Seminole Compact), Georgia, Alabama, Missouri (recently passed with rollout pending), Hawaii, and Alaska are in active legislative consideration. California's market potential is the largest unrealised opportunity in US sports betting; legislative attempts have failed repeatedly over the past several years.
States with no sports betting
Utah and Hawaii remain the holdout states with no legalised gambling of any kind including sports betting. Other states have either active legislation or retail-only frameworks. The map is dynamic - the iGaming Times US-regulation topic hub tracks active legislative developments week-by-week.