Sports Betting
in the United States
Your comprehensive guide to legal sports betting across America. Compare laws, operators, and tax rates for every state. From the launch of the first legal market in Nevada (1949) through the fall of PASPA in 2018 to today — this is the complete picture of US sports betting in 2026.
The US Sports Betting Landscape
Since the Supreme Court struck down PASPA in May 2018, 38 states plus Washington DC have legalized some form of sports betting. The United States is now the worlds largest regulated sports betting market, with total annual handle exceeding $150 billion and more than $2 billion in tax revenue collected annually.
Federal Framework
Each state sets its own sports betting laws. Federal oversight is limited to interstate commerce (Wire Act), money laundering (Bank Secrecy Act), and certain taxation rules. The IRS taxes all gambling winnings as ordinary income.
State Regulation
Most states have a Gaming Commission or Lottery Commission that regulates sportsbooks. Tax rates range from 6.75% (Nevada, Iowa) to 51% (New York, New Hampshire). License fees and structure vary widely.
Mobile Dominance
Online and mobile sports betting accounts for over 95% of total US handle in 2026. The top operators — DraftKings, FanDuel, BetMGM, Caesars, Fanatics — are live in most legal states.
College Restrictions
Many states restrict or prohibit betting on in-state college teams. Massachusetts, New Jersey, New York, Oregon, Virginia, and others have specific college carve-outs. High school sports betting is universally prohibited.
Tribal Compacts
Several states (Florida, Connecticut, Maine, Washington, New Mexico) operate under tribal gaming compacts that limit or exclude commercial operators. These vary significantly in structure.
Taxation
Bettors pay federal income tax on winnings (24% withholding on large wins). Most states also tax winnings as ordinary income. Some states allow deducting losses against winnings when itemizing.
All 50 States + DC
Browse every US state and learn about its specific sports betting laws, operators, tax rates, and market status. Click any state for a full guide. Where available, we also link to dedicated state-specific sites for the most in-depth coverage.
Alabama
Alaska
Arizona
★ Dedicated siteArkansas
★ Dedicated siteCalifornia
Colorado
Connecticut
★ Dedicated siteDelaware
Florida
★ Dedicated siteGeorgia
Hawaii
Idaho
Illinois
★ Dedicated siteIndiana
★ Dedicated siteIowa
Kansas
Kentucky
★ Dedicated siteLouisiana
★ Dedicated siteMaine
★ Dedicated siteMaryland
★ Dedicated siteMassachusetts
★ Dedicated siteMichigan
★ Dedicated siteMinnesota
Mississippi
Missouri
★ Dedicated siteMontana
★ Dedicated siteNebraska
★ Dedicated siteNevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
★ Dedicated siteOklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
Washington DC
West Virginia
Wisconsin
Wyoming
★ Dedicated siteTop US Sportsbook Brands
The major sportsbook operators active in the US market, ranked by state availability. Click any brand for a detailed profile including every state where they operate.
DraftKings
30 statesDraftKings Inc. (NASDAQ: DKNG)
FanDuel
26 statesFlutter Entertainment plc (NYSE: FLUT)
BetMGM
26 statesMGM Resorts International & Entain plc (50/50 JV)
Caesars Sportsbook
26 statesCaesars Entertainment, Inc. (NASDAQ: CZR)
Fanatics Sportsbook
21 statesFanatics Betting & Gaming
ESPN BET
19 statesPENN Entertainment (NASDAQ: PENN)
bet365
17 statesHillside (Gaming) ENC (private)
BetRivers
16 statesRush Street Interactive (NYSE: RSI)
How to Bet on Sports in the US
Check Your State
Sports betting is only legal in some states. Verify that your state allows online betting and you meet the minimum age (usually 21, sometimes 18). You must be physically present in a legal state to place a bet.
Choose a Licensed Operator
Only use state-licensed sportsbooks. Major national operators include DraftKings, FanDuel, BetMGM, Caesars, and Fanatics. Each state has its own list of approved operators.
Create and Verify
Sign up with your legal name, date of birth, and SSN (for identity verification). You must verify your identity and age before placing any bets — this is a federal requirement.
Deposit and Bet
Fund your account using accepted payment methods (ACH, debit card, PayPal, etc.). Some states like Massachusetts prohibit credit card deposits. Place your wagers and always bet responsibly.
US Sports Betting Laws
📜 PASPA (1992-2018)
The Professional and Amateur Sports Protection Act banned sports betting in all states except Nevada, Delaware, Montana, and Oregon. PASPA was struck down by the Supreme Court on May 14, 2018 in Murphy v. NCAA, opening the door for state-by-state legalization.
🏛️ Murphy v. NCAA (2018)
New Jersey challenged PASPA, arguing it violated the 10th Amendments anti-commandeering principle. The Supreme Court agreed 7-2, returning authority over sports betting to individual states and creating the modern legal landscape.
📡 Wire Act
The 1961 Wire Act prohibits interstate sports betting transmissions. It remains a federal law that limits how sportsbooks can operate across state lines — each state operation must be fully contained within that state.
💵 UIGEA
The Unlawful Internet Gambling Enforcement Act of 2006 prohibits processing financial transactions for illegal online gambling. It does not criminalize bettors but restricts unlicensed operators from accessing US banking.
📋 IRS Form W-2G
Sportsbooks must issue a W-2G for winnings of $600 or more when the payout is 300x the wager. Winnings over $5,000 are subject to 24% federal withholding. All gambling income must be reported on Form 1040.
🏦 BSA Requirements
Under the Bank Secrecy Act, sportsbooks must file Currency Transaction Reports (CTRs) for cash transactions over $10,000 and Suspicious Activity Reports (SARs) when appropriate. All players must verify identity.
Frequently Asked Questions
Is sports betting legal in the United States?
Sports betting legality varies by state. As of April 2026, 38 states plus Washington DC have legalized some form of sports betting — 32 with full online betting, 6 with retail-only. 12 states still prohibit sports betting entirely. Federal law (PASPA) previously banned sports betting nationwide until the Supreme Court struck it down in May 2018, returning authority to individual states.
How old do I need to be to bet on sports in the US?
The minimum age varies by state. Most legal states require bettors to be 21 or older, but 5 states (Kentucky, Montana, New Hampshire, Rhode Island, Washington DC, Wyoming) allow 18+. You must be physically located in a legal state to place a wager, regardless of residency.
Which state has the largest sports betting market?
New York is the largest sports betting market in the United States by handle. Despite its 51% tax rate (tied for highest in the nation), New York regularly processes over $2 billion in monthly wagers. New Jersey, Illinois, and Massachusetts round out the top tier of mature markets.
Can I use the same sportsbook account in different states?
Most major sportsbook apps like DraftKings, FanDuel, BetMGM, and Caesars use a single account that works across all legal states. However, each state has its own specific promotions, and some operators have separate apps in certain markets. You must be physically located in a legal state to place a bet.
What is the highest-taxed state for sports betting?
New York and New Hampshire tie for the highest at 51% of gross gaming revenue. Pennsylvania (36%), Illinois (20-40% tiered plus per-bet fees), Massachusetts (20%), and Ohio (20%) also have elevated rates. Nevada and Iowa have the lowest at 6.75%, making them the most operator-friendly markets.
Which states do not allow online sports betting?
As of April 2026, 6 states have retail-only sports betting: Mississippi, Nebraska, New Mexico, North Dakota (limited), South Dakota, Washington, and Wisconsin. Additionally, 12 states prohibit sports betting entirely: Alabama, Alaska, California, Georgia, Hawaii, Idaho, Minnesota, Oklahoma, South Carolina, Texas, Utah, and Vermont.
Can I bet on college sports in the US?
Most states allow college sports betting, but many restrict betting on in-state college teams. Massachusetts, New Jersey, New York, and Oregon are among states with in-state college restrictions. Michigan, Colorado, and Nevada allow unrestricted college betting. High school sports betting is prohibited nationwide.
What is PASPA and how did it change?
The Professional and Amateur Sports Protection Act (PASPA) was a 1992 federal law that banned sports betting in all states except Nevada, Delaware, Montana, and Oregon (which had grandfathered protections). In May 2018, the Supreme Court struck down PASPA in Murphy v. NCAA, ruling it unconstitutional and allowing each state to decide its own sports betting laws.