Compare / Kentucky vs. Tennessee
Kentucky vs. Tennessee: gambling compared
Both Kentucky and Tennessee have online sports betting, state lotteries and paid daily fantasy sports. Kentucky also has in-person sports betting and online lottery ticket sales, which Tennessee does not.
Kentucky taxes online sportsbooks at 14.25% of adjusted revenue; Tennessee at 1.85% of amount bet.
Lottery sales in fiscal 2024: $2.01B in Kentucky, $1.86B in Tennessee.
Lottery sales
Data
Kentucky, FY2024: $2.01B, up 14% from FY2023; Tennessee, FY2024: $1.86B, down 3% from FY2023.
| Fiscal year | Kentucky | Tennessee |
|---|---|---|
| FY2024 | $2.01B | $1.86B |
| FY2023 | $1.76B | $1.93B |
| FY2022 | $1.59B | $1.72B |
| FY2021 | $1.50B | $1.76B |
| FY2020 | $1.13B | $1.56B |
| FY2019 | $1.06B | $1.54B |
| FY2018 | $974M | $1.47B |
| FY2017 | $925M | $1.36B |
| FY2016 | $921M | $1.38B |
| FY2015 | $831M | $1.24B |
| FY2014 | $790M | $1.20B |
| FY2013 | $759M | $1.16B |
| FY2012 | $717M | $1.10B |
State fiscal years, from the Census Bureau. Kentucky lottery · Tennessee lottery
Side by side
| Kentucky | Tennessee | |
|---|---|---|
| Legal status | ||
| Sports (online) | Live since 2023 | Live since 2020 |
| Sports (retail) | Live since 2023 | Not authorized |
| Online casino | Not authorized | Not authorized |
| Online poker | Not authorized | Not authorized |
| Commercial casinos | Not authorized | Not authorized |
| Tribal casinos | Not authorized | Not authorized |
| Lottery | Live since 1989 | Live since 2004 |
| iLottery | Live since 2016 | Limited |
| Daily fantasy | Live since 2026 | Live since 2016 |
| VGTs / VLTs | Not authorized | Not authorized |
| Historical horse racing | Live since 2011 | Not authorized |
| Sweepstakes casinos | Contested | Prohibited |
| Prediction markets | Contested | Contested |
| Skill games | Prohibited | Prohibited |
| Card rooms | Not authorized | Not authorized |
| Lottery couriers | Not authorized | Not authorized |
| Pick'em fantasy | Prohibited | Live |
| Pari-mutuel | Live | Not authorized |
| Advance deposit wagering | Live since 2011 | Not authorized |
| Charitable gaming | Live | Live |
| Esports betting | Live | Live |
| Social casino | Live | Live |
| Tax rates | ||
| Sports (online) | 14.25% of adjusted revenue | 1.85% of amount bet |
| Sports (retail) | 9.75% of adjusted revenue | — |
| Daily fantasy | — | 6% of adjusted revenue |
| Historical horse racing | 1.5% of amount bet | — |
| Pick'em fantasy | — | 6% of adjusted revenue |
| Pari-mutuel | 1.5% of amount bet | — |
| Advance deposit wagering | 1.5% of amount bet | — |
| Minimum age | ||
| Commercial casinos | Not legal | Not legal |
| Sports betting | 21 | 21 |
| Lottery | 18 | 18 |
| Tribal casinos | Not legal | Not legal |
| Online casino | Not legal | Not legal |
| Horse racing | 18 | Not legal |
| Fantasy sports | 18 | 18 |
| Bingo & raffles | 18 | 18 |
| Sports betting rules | ||
| Bet on a phone anywhere in the state | Yes | Yes |
| College games | Yes | Yes |
| In-state college teams | Yes | Yes |
| College player props | Yes | No |
| Sign up in person | No | No |
| Credit cards | Yes | No |
| Esports | Yes | Yes |
| Official league data required | No | No |
| Money | ||
| Reported revenue per adult, 2025 | $402 Includes: Historical horse racing; Sports (online); Sports (retail). Coverage differs; no overall state rank. | — |
| Gambling and amusement taxes per resident, FY2025 | $25 28th of 47 | $14 32nd of 47 |
| Gambling and amusement share of state taxes, FY2025 | 0.67% 26th of 47 | 0.41% 31st of 47 |
| Lottery sales per resident | $436 FY2024 | $255 FY2024 |
| Lottery money to the state | $404M 20% of sales, FY2024 | $645M 35% of sales, FY2024 |
| Market | ||
| Online sportsbooks licensed | 8 | 9 |
| Casinos open | 8 | — |
| Regulators | Kentucky Horse Racing and Gaming Corporation (KHRGC; created 2024 to replace the Kentucky Horse Racing Commission) Office of Charitable Gaming (integrated into KHRGC effective July 1, 2025; formerly Dept. of Charitable Gaming, Public Protection Cabinet) Office of the Kentucky Attorney General Kentucky Lottery Corporation | Tennessee Sports Wagering Council (SWC) Tennessee Education Lottery Corporation Office of the Tennessee Attorney General |
| Gambling bills still moving | 112 | 206 |
Census amusement and sports/pari-mutuel tax categories include non-gambling admissions and amusement businesses. This is a broad tax measure, not a gambling-only total; tribal payments and lottery transfers are separate. If a category is unreported, the sum covers only reported categories; missing is not confirmed zero.