US States Sports Betting List
As of January 1, 2026, the landscape of sports betting in the United States has evolved into a complex patchwork of regulatory frameworks, technological advancements, and shifting public attitudes. The repeal of the Professional and Amateur Sports Protection Act (PASPA) in 2018 catalyzed a wave of legalization efforts, resulting in a diverse array of sports betting options across the nation. Overview of the current status of sports betting in all 50 U.S. states, Washington DC, Guam, Puerto Rico, and the U.S. Virgin Islands—totaling 54 jurisdictions.
For each, we detail the availability of retail and online betting, recent legislative changes, and alternative options for residents where no legal framework exists.
Summary Table: Sports Betting Availability by Jurisdiction (as of January 1, 2026)
| Jurisdiction | Retail Betting | Online Betting | Notes / Limitations |
|---|---|---|---|
| Alabama | No | No | Offshore sportsbooks remain option |
| Alaska | No | Pending | Bill pending for online launch |
| Arizona | Yes | Yes | Full market |
| Arkansas | Yes | Yes | Full market |
| California | No | No | Offshore sportsbooks remain option |
| Colorado | Yes | Yes | Full market |
| Connecticut | Yes | Yes | Limited apps |
| Delaware | Yes | Yes | Limited apps |
| Florida | Yes | Yes | Seminole/Hard Rock monopoly |
| Georgia | No | No | Offshore sportsbooks remain option |
| Hawaii | No | Pending | Bill pending for online launch |
| Idaho | No | No | Offshore sportsbooks remain option |
| Illinois | Yes | Yes | Full market |
| Indiana | Yes | Yes | Full market |
| Iowa | Yes | Yes | Full market |
| Kansas | Yes | Yes | Full market |
| Kentucky | Yes | Yes | Full market |
| Louisiana | Yes | Yes | Full market |
| Maine | No | Yes | Online only |
| Maryland | Yes | Yes | Full market |
| Massachusetts | Yes | Yes | Full market |
| Michigan | Yes | Yes | Full market |
| Minnesota | No | No | Offshore sportsbooks remain option |
| Mississippi | Yes | No | Retail only |
| Missouri | Yes | Yes | Full market |
| Montana | Yes | No | Retail only |
| Nebraska | Yes | No | Retail only |
| Nevada | Yes | Yes | In-person registration required |
| New Hampshire | Yes | Yes | Limited apps, 18+ age |
| New Jersey | Yes | Yes | Full market |
| New Mexico | Yes | No | Tribal retail only |
| New York | Yes | Yes | Full market |
| North Carolina | Yes | Yes | Full market |
| North Dakota | Yes | No | Tribal retail only |
| Ohio | Yes | Yes | Full market |
| Oklahoma | No | No | Offshore sportsbooks remain option |
| Oregon | Yes | Yes | Limited apps |
| Pennsylvania | Yes | Yes | Full market |
| Puerto Rico | Yes | Yes | Full market |
| Rhode Island | Yes | Yes | Limited apps |
| South Carolina | No | No | Offshore sportsbooks remain option |
| South Dakota | Yes | No | Retail only |
| Tennessee | No | Yes | Online only |
| Texas | No | No | Offshore sportsbooks remain option |
| Utah | No | No | Offshore sportsbooks remain option |
| Vermont | No | Yes | Online only |
| Virginia | Yes | Yes | Full market |
| Washington | Yes | No | Tribal retail only |
| Washington DC | Yes | Yes | Full market |
| West Virginia | Yes | Yes | Full market |
| Wisconsin | Yes | No | Tribal retail only |
| Wyoming | No | Yes | Online only |
| Guam | No | No | Offshore sportsbooks remain option |
| U.S. Virgin Islands | No | No | Offshore sportsbooks remain option |
Note: “Limited apps” indicates restricted competition or monopoly; “Pending” means legislation is in process but not yet effective.
Jurisdiction-by-Jurisdiction Status (Alphabetical Order)
Alabama
Alabama does not have a legal framework for sports betting as of January 1, 2026. Despite several legislative attempts, including a comprehensive gambling bill in 2025, no law has passed. Residents seeking to wager on sports may use offshore sportsbooks as an alternative.
Alaska
Alaska’s House Bill 145, introduced in 2025, proposes legalizing online sports betting with a launch date of January 1, 2026. However, as of this date, the bill remains pending in the legislature. Offshore sportsbooks continue to serve as the primary option for Alaska residents.
Arizona
Arizona offers both retail and online sports betting, fully authorized since September 2021. The market is robust, with nearly 20 online sportsbooks and significant monthly handle growth. Bettors must be 21 or older.
Arkansas
Arkansas legalized retail sports betting in July 2019 and online betting in February 2022. Both options are available statewide, with several licensed operators and a growing market.
California
California does not have a legal framework for sports betting. After the defeat of Propositions 26 and 27 in 2022, and the passage of Assembly Bill 831 banning sweepstakes and social sportsbook-style platforms with cash prizes as of January 1, 2026, residents are limited to offshore sportsbooks or travel to neighboring states for legal wagering.
Colorado
Colorado has offered both retail and online sports betting since May 2020. The state’s market is thriving, with over 20 licensed operators and a recent law (HB 1311) phasing out promotional tax deductions to increase public revenue. Bettors must be 21 or older.
Connecticut
Connecticut legalized retail and online sports betting in October 2021. Three online sportsbooks operate in the state, and retail betting is available at casinos and lottery locations. The market is somewhat limited in competition, but fully regulated.
Delaware
Delaware has offered retail and online sports betting since June 2018. The market is restricted, with only a few apps and three retail locations. The Delaware Lottery oversees all operations, and bettors must be 21 or older.
Florida
Florida legalized sports betting in November 2023, but only through the Seminole Tribe’s Hard Rock Bet platform. Both retail and online betting are available, but the market is a monopoly with no competition. Offshore sportsbooks remain an alternative for those seeking more options.
Georgia
Georgia does not have a legal framework for sports betting. Legislative efforts have stalled, and the earliest possible legalization would be via a 2026 ballot initiative. Offshore sportsbooks remain the primary option for Georgia residents.
Hawaii
Hawaii’s House Bill 1308 advanced in 2025, proposing online sports betting with a launch date of January 1, 2026. As of this date, the bill is pending final approval. Offshore sportsbooks remain available until the law takes effect.
Idaho
Idaho maintains a firm stance against sports betting, with no active bills or discussions in the legislature. Residents may use offshore sportsbooks as an alternative.
Illinois
Illinois legalized retail and online sports betting in June 2020. The market is robust, with multiple operators and a tiered tax system that can reach up to 40% for high-revenue sportsbooks. Chicago may introduce city-level licensing requirements in 2026, potentially impacting operations.
Indiana
Indiana offers both retail and online sports betting, fully authorized since September 2019. The market is competitive, with several licensed operators and no major restrictions on bet types.
Iowa
Iowa legalized retail and online sports betting in August 2019. Starting January 1, 2026, Iowa will conform its income tax withholding on sports betting winnings to federal thresholds, with a state withholding rate of 3.8%.
Kansas
Kansas legalized retail and online sports betting in September 2022. Six operators are licensed, but a budget provision blocks license extensions until August 2027, creating future uncertainty. The tax rate is 10%.
Kentucky
Kentucky launched retail and online sports betting in September 2023. The market is competitive, with several major operators and a legal betting age of 18 (some operators require 21).
Louisiana
Louisiana offers both retail and online sports betting, fully authorized since January 2022. The state recently increased its online sports betting tax rate from 15% to 21.5%.
Maine
Maine legalized online sports betting in November 2023, but retail betting remains unavailable. Licensed operators offer mobile platforms, and the tax rate is 10%.
Maryland
Maryland legalized retail sports betting in December 2021 and online betting in November 2022. A bill introduced in 2025 proposed ending online sports betting by 2026, but it is not expected to advance. The market remains fully operational.
Massachusetts
Massachusetts launched retail sports betting in January 2023 and online betting in March 2023. The market is competitive, with several licensed operators and a 20% tax rate.
Michigan
Michigan legalized retail sports betting in March 2020 and online betting in January 2021. The market is robust, with multiple operators and an 8.4% tax rate.
Minnesota
Minnesota does not have a legal framework for sports betting. Legislative efforts have repeatedly stalled, and offshore sportsbooks remain the primary option for residents.
Mississippi
Mississippi permits retail sports betting at licensed casinos since August 2018. Online betting is not available, though a bill to legalize digital sports betting is under consideration in the Senate. Offshore sportsbooks remain an alternative for online wagering.
Missouri
Missouri legalized both retail and online sports betting in December 2025. Residents can place bets at licensed casinos and through mobile apps. The Missouri Gaming Commission oversees operations, and the market is expected to generate significant tax revenue.
Montana
Montana legalized retail sports betting in March 2020, with wagers placed at licensed locations. Online betting is only permitted on-premises at these locations. A bill to expand online betting died in committee in 2025.
Nebraska
Nebraska allows retail sports betting at licensed casinos. A proposal to legalize online sports betting is advancing and may appear on the 2026 ballot. Until then, online betting is unavailable, and residents may use offshore sportsbooks.
Nevada
Nevada remains the gold standard for sports betting, with both retail and online options available statewide. Online betting requires in-person registration at a casino. The market is highly regulated and competitive.
New Hampshire
New Hampshire offers both retail and online sports betting, with DraftKings as the sole online operator. The legal betting age is 18, and the market is regulated by the New Hampshire Lottery Commission.
New Jersey
New Jersey legalized retail and online sports betting in June 2018. The state recently increased its online sports betting tax rate to 19.75% for FY 2026. The market is highly competitive and regulated.
New Mexico
New Mexico offers retail sports betting at tribal casinos since 2018. Mobile betting is available only through apps affiliated with these casinos. The market is regulated by tribal compacts, and bettors must be 21 or older.
New York
New York legalized retail sports betting in July 2019 and online betting in January 2022. The market is the most lucrative in the U.S., with eight mobile operators and a 51% tax rate on online revenue. Retail betting is expanding in New York City.
North Carolina
North Carolina launched online sports betting in March 2024, joining retail betting at tribal casinos. The market is growing rapidly, with seven licensed online operators and significant tax revenue. Retail betting outside tribal lands remains limited.
North Dakota
North Dakota allows retail sports betting at select tribal gaming facilities. A resolution to put online sports betting on the 2026 ballot was rejected, so online betting remains unavailable. Offshore sportsbooks are an alternative for residents.
Ohio
Ohio legalized retail and online sports betting in January 2023. The tax rate remains at 20%, with no increase in the 2026 budget. The market is robust, with several licensed operators and significant tax revenue.
Oklahoma
Oklahoma does not have a legal framework for sports betting. Multiple bills are under consideration, but tribal-state negotiations have stalled progress. Offshore sportsbooks remain the primary option for residents.
Oregon
Oregon offers both retail and online sports betting, with limited competition. DraftKings is the primary online operator, and retail betting is available at tribal casinos. Bettors must be 21 or older.
Pennsylvania
Pennsylvania legalized retail and online sports betting in May 2019. The state taxes online sports betting at 36%, one of the highest rates in the nation. A proposed tax hike for 2026 is facing industry resistance, as operators warn it could reduce promotions and push bettors toward offshore sites.
Puerto Rico
Puerto Rico legalized retail and online sports betting in February 2022. The market is regulated by the Puerto Rico Gambling Commission, with BetMGM and Caesars Sportsbook as the primary operators. Both residents and tourists can access legal betting options.
Rhode Island
Rhode Island offers retail and online sports betting, but the market is a monopoly controlled by IGT and Bally’s through the Rhode Island Lottery. Efforts to expand competition are underway, with the monopoly contract set to expire in November 2026.
South Carolina
South Carolina does not have a legal framework for sports betting. Legislative efforts have stalled, and offshore sportsbooks remain the primary option for residents. Daily fantasy sports and social sportsbooks operate in a legal gray area.
South Dakota
South Dakota allows retail sports betting exclusively in Deadwood casinos. Online betting is not available, though a constitutional amendment for statewide online betting is under consideration. Offshore sportsbooks remain an alternative for residents.
Tennessee
Tennessee operates a unique online-only sports betting market, legalized in 2019. No retail sportsbooks exist, but several licensed online operators are available. Recent regulatory changes in 2026 have enhanced consumer protections and responsible gaming measures.
Texas
Texas does not have a legal framework for sports betting. Legislative efforts have stalled, and the next opportunity for legalization is in 2027. Prediction markets and daily fantasy sports provide alternative options for residents, while offshore sportsbooks remain available.
Utah
Utah maintains a strict prohibition on all forms of gambling, including sports betting. No legislative efforts are underway, and offshore sportsbooks remain the only option for residents seeking to wager on sports.
Vermont
Vermont legalized online sports betting in January 2024. No retail sportsbooks exist, but several licensed online operators are available. The market is regulated by the Department of Liquor and Lottery, with a 20% tax rate.
Virginia
Virginia offers both retail and online sports betting, fully authorized since January 2021. The market is competitive, with 13 licensed operators and four retail casinos. Wagering on in-state college teams is prohibited.
Washington
Washington legalized retail sports betting at tribal casinos in 2020. Online betting is only permitted on tribal lands through affiliated apps. The market is regulated by tribal-state compacts, and responsible gaming measures are in place.
Washington DC
Washington DC offers both retail and online sports betting, with five licensed online operators available district-wide. Retail betting is available at select locations, and the market is regulated by the DC Office of Lottery and Gaming.
West Virginia
West Virginia legalized retail and online sports betting in August 2018. The market is competitive, with several licensed operators and a legal betting age of 21. Recent regulatory updates have expanded mobile betting options.
Wisconsin
Wisconsin permits retail sports betting exclusively through tribal gaming compacts. Online betting is only available on tribal lands, and a proposal to expand online betting statewide is set for legislative debate in 2026.
Wyoming
Wyoming operates an online-only sports betting market, legalized in September 2021. The tax rate remains at 10%, with no increase planned for 2026. Several licensed operators are available, and the legal betting age is 18.
Guam
Guam maintains a strict prohibition on all forms of gambling, including sports betting. Legislative efforts to legalize gambling have repeatedly failed, and offshore sportsbooks remain the only option for residents.
U.S. Virgin Islands
The U.S. Virgin Islands has not yet legalized sports betting. No physical sportsbooks or territorial regulations exist, but residents can access offshore sportsbooks for online wagering. Legislative efforts to legalize sports betting are ongoing, with industry summits held to discuss future frameworks.
Tax and Regulatory Changes Affecting Bettors in 2026
Federal Gambling Tax Changes
Beginning January 1, 2026, the IRS will limit the deduction of gambling losses to 90% of winnings. This change, enacted through the One Big Beautiful Bill Act, means that even break-even bettors may owe taxes on “phantom income.” High-volume and professional gamblers are most affected, as the new cap can significantly increase taxable income. Recreational gamblers may also face unexpected tax bills if their losses closely match their winnings. The IRS expects detailed documentation of all gambling activity, and bettors are advised to consult tax professionals for compliance.
State-Level Tax and Regulatory Updates
- Colorado: House Bill 1311 phases out promotional tax deductions for sportsbooks, increasing public revenue for water conservation projects. Operators may reduce bonuses and promotions as a result.
- Illinois: A tiered tax system can reach up to 40% for high-revenue sportsbooks, and Chicago may introduce city-level licensing requirements in 2026.
- Louisiana: Online sports betting tax rate increased from 15% to 21.5% in 2026, with revenue supporting student-athletes at public NCAA Division 1 programs.
- New Jersey: Online sports betting tax rate increased to 19.75% for FY 2026, up from 13%.
- Ohio: The tax rate remains at 20%, with no increase in the 2026 budget.
- Pennsylvania: A proposed tax hike for 2026 is facing industry resistance, as operators warn it could reduce promotions and push bettors toward offshore sites.
- Wyoming: The tax rate remains at 10%, with no increase planned for 2026.
Responsible Gambling Initiatives
Many states have expanded responsible gambling programs in response to the growth of sports betting. These include self-exclusion options, mandatory operator training, public awareness campaigns, and funding for addiction prevention and treatment. States such as Maine, North Carolina, and the U.S. Virgin Islands have emphasized social responsibility in recent legislative discussions.
US States Sports Betting List Conclusion
The sports betting landscape in the United States and its territories is more dynamic and diverse than ever before. As of January 1, 2026, 39 states, Washington DC, Puerto Rico, and several tribal jurisdictions offer legal sports betting in some form, while others remain on the sidelines or are actively considering new legislation. Tax and regulatory changes continue to shape the market, with federal and state governments seeking to balance revenue generation, consumer protection, and responsible gambling. For residents of jurisdictions without a legal framework, offshore sportsbooks remain an alternative, though they lack the consumer protections of regulated markets. Bettors are encouraged to stay informed about ongoing legislative developments, tax implications, and responsible gambling resources to ensure a safe and enjoyable wagering experience.
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