United States
Legal?:
Yes

Legislative Status:

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):


Alabama
Legal?:
No

Legislative Status:
Illegal

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
HB 315
2019



Alaska
Legal?:
No

Legislative Status:
Illegal

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):


Arizona
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
SB 1158
2019



Arkansas
Legal?:
Yes

Legislative Status:
Legal

Mobile:
No

Tax Rate:
13% - 20%

License Fee:
$250K

Enabling Law(s):
ISSUE 4
2019



California
Legal?:
No

Legislative Status:
Illegal

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):


Colorado
Legal?:
Yes

Legislative Status:

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):


Connecticut
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
HB 7331
2019

SB 17
2019

SB 665
2019



Delaware
Legal?:
Yes

Legislative Status:

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):


Florida
Legal?:
Yes

Legislative Status:

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):


Georgia
Legal?:
Yes

Legislative Status:

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):


Hawaii
Legal?:
Yes

Legislative Status:

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):


Idaho
Legal?:
Yes

Legislative Status:

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):


Illinois
Legal?:
Yes

Legislative Status:

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):


Indiana
Legal?:
Yes

Legislative Status:

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):


Iowa
Legal?:
Yes

Legislative Status:

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):


Kansas
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
HB 2068
2019

SB 222
2019



Kentucky
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
HB 175
2019



Louisiana
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
HB 459
2019



Maine
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
16% Online; 10% On-site

License Fee:
$20K Online; $2K On-site

Enabling Law(s):
SB 553
2019



Maryland
Legal?:
Yes

Legislative Status:
Illegal, but considering

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
SB 470
2019



Massachusetts
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
SB 882
2019



Michigan
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
HB 4311
2019

SB 186
2019



Minnesota
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
SB 1894
2019

HB 1278
2019



Montana
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
8.5%

License Fee:
Only through lottery

Enabling Law(s):
HB 725
2019



Nebraska
Legal?:
No

Legislative Status:
Illegal

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):


Nevada
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
6.75%

License Fee:

Enabling Law(s):


New Hampshire
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
5%

License Fee:

Enabling Law(s):
HB 480
2019



New Jersey
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
8.5% On-site; 13.5% Online

License Fee:
$400K

Enabling Law(s):
AB 4111
2018



New Mexico
Legal?:
No

Legislative Status:
Illegal

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
HB 441
2019



New York
Legal?:
Yes

Legislative Status:
Legal

Mobile:
No

Tax Rate:
10%

License Fee:
$12M

Enabling Law(s):
S 5883
2013



North Dakota
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
HB 1254
2019



Ohio
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
HB 194
2019



Oklahoma
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):


Oregon
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes, pending launch

Tax Rate:

License Fee:

Enabling Law(s):
HB 2288
2019



Pennsylvania
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes, pending launch

Tax Rate:
36%

License Fee:
$10M

Enabling Law(s):
HB 271
2017



Rhode Island
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes, pending launch

Tax Rate:
Revenue split, 51% State

License Fee:

Enabling Law(s):
HB 7200
2018

SB 37
2019



South Carolina
Legal?:
No

Legislative Status:
Illegal

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
HJR 3409
2019



South Dakota
Legal?:
No

Legislative Status:
Illegal

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
SJR 2
2019



Tennessee
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Online only

Tax Rate:
20%

License Fee:
$750K

Enabling Law(s):
H1
2019



Texas
Legal?:
No

Legislative Status:
Illegal

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
HB 1275
2019



Utah
Legal?:
No

Legislative Status:
Illegal

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):


Vermont
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
HB 484
2019

SB 59
2019



Virginia
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
SB 1126
2019

HB 2321
2019



Washington
Legal?:
No

Legislative Status:
Illegal, but considering

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):
HB 1975
2019

SB 5965
2019



West Virginia
Legal?:
Yes

Legislative Status:
Legal

Mobile:
Yes

Tax Rate:
10%

License Fee:
$100K

Enabling Law(s):
SB 415
2019



Wisconsin
Legal?:
No

Legislative Status:
Illegal

Mobile:

Tax Rate:

License Fee:

Enabling Law(s):