American Gambling Markets Atlas (AGMA)

States / Nebraska

Nebraska

More detail
  • Casinos. Nebraska voters approved constitutional amendments in November 2020 authorizing casino-style "games of chance" (including sports wagering) at licensed racetrack enclosures. This ended the state's long-standing racing-only gaming history. Casino gaming phased in from 2022 (first temporary casino) through 2024-2025 (permanent casinos, including Lake Mac Casino Resort in Ogallala, opened August 2025). The state now has five licensed casino properties.
  • Regulator. The regulator was founded in 1935 as the Nebraska State Racing Commission. It was renamed the Nebraska Racing and Gaming Commission.
  • Taxes. All games of chance, including sports wagering, are taxed at a single 20% of gross gaming revenue.
  • Sports betting. Sports wagering is retail-only. Online and mobile sports wagering are not authorized, and Nebraska-team college betting is barred.
  • Online casinos. Online casino gaming (igaming) is not authorized.

Reviewed Oct 11, 2026 · 29 sources

Legal status

LiveLegal, not launchedLimitedContestedProhibitedNot authorizedRepealedNA
VerticalStatusLaunchedModelDetails
Sports (online)Not authorizedNRGC: "Online and mobile sports wagering are not currently authorized in Nebraska."[1]
Sports (retail)LiveLegalized Nov 3, 2020CompetitiveIn-person wagering only, at a designated sports-wagering area/kiosk inside a licensed racetrack enclosure casino; by 2025, sports wagering was active at all 5 licensed casino properties via 3 sportsbook platform providers (Kambi at WarHorse Lincoln/Omaha; Caesars Sportsbook at Harrah's Columbus; IGT at Grand Island Casino Resort and Lake Mac Casino Resort).
Neb. Rev. Stat. § 9-1201 et seq.; Neb. Rev. Stat. § 9-1103
[2],[3]
Online casinoNot authorizedNo statute authorizes online casino games; "game of chance" under the Racetrack Gaming Act is defined around in-person operation within a licensed racetrack enclosure.[2]
Online pokerNot authorized[2]
Commercial casinosLiveJan 1, 2022CompetitiveFive licensed racetrack-casino properties as of 2025: Harrah's Columbus Racing & Casino, WarHorse Casino Lincoln, WarHorse Casino Omaha, Grand Island Casino Resort, and Lake Mac Casino Resort & Racetrack (Ogallala, opened Aug. 19, 2025). First temporary casino opened in 2022; first permanent casinos opened in 2024; casino gaming expanded statewide through 2023.
Neb. Rev. Stat. § 9-1201 et seq. (Nebraska Racetrack Gaming Act); NRGC Title 296
[3],[4]
Tribal casinosLimitedMonopoly TribalNebraska has long refused to negotiate Class III tribal-state gaming compacts, so the Winnebago, Omaha, and Santee Sioux tribes' gaming on their Nebraska reservations has historically been limited to Class II (bingo-style electronic pull-tab/bingo) gaming under IGRA, not Class III casino-style games. The Santee Sioux Nation's Ohiya Casino (opened 1996 on the Santee reservation in Knox County) was sued by the state shortly after opening over its game offerings, and the state was still refusing to negotiate a Class III compact as of 2013. The economically significant Class III casinos tied to the Winnebago and Omaha tribes (e.g., WinnaVegas near Sloan, Iowa, and the Omaha Tribe's casino near Onawa, Iowa) are physically located across the Missouri River on tribal trust land in Iowa, not Nebraska, and should not be confused with Nebraska's "WarHorse" casinos in Lincoln and Omaha -- those are commercial racetrack-casinos developed by Ho-Chunk, Inc. (the Winnebago Tribe's economic-development corporation) under state law, not Class III tribal-trust-land gaming. No Class III tribal casino currently operates within Nebraska's borders.[5]?
LotteryLiveSep 11, 1993Monopoly StateVoters approved a 1991-Legislature-referred constitutional amendment (LR 24CA) on Nov. 3, 1992 (~63% approval) letting the Legislature authorize a state lottery; the Legislature created the Nebraska Lottery, a division of the Dept. of Revenue, on Feb. 24, 1993. It began selling instant (scratch) tickets Sept. 11, 1993 (the 37th state lottery) and on-line/lotto games (Powerball) on July 21, 1994. Draw games now include Powerball, Mega Millions, Pick 5, Lotto America, Millionaire for Life, Pick 3, Pick 4, 2by2 and MyDaY; minimum age 19 (lower than the state's 21+ casino/sports-wagering age).
Neb. Const. art. III, § 24 (1992 constitutional amendment, LR 24CA); Neb. Rev. Stat. § 9-801 et seq. (Nebraska State Lottery Act)
[6],[7]
iLotteryNot authorizedThe Nebraska Lottery does not sell tickets or e-instants directly online; Nelottery.com's MVP Club/ePLAYSLIPS app lets players scan or enter already-purchased tickets and play online 'contests' (second-chance drawings), not buy tickets. Online ticket purchase is instead handled by third-party couriers, which the Lottery itself is not a party to.[7],[8]
Daily fantasyContestedNebraska Racetrack Gaming Act regulations explicitly list "a fantasy sports contest" among wager types licensed sportsbooks may NOT accept as a sports wager; this reflects DFS being treated as distinct from licensed sports wagering, not a ruling on DFS's own legality.[1]?
VGTs / VLTsNot authorizedSlot/EGD machines confined by statute to licensed racetrack-casino properties; no standalone bar/tavern VGT program identified.[2]
Historical horse racingNot authorizedNo HHR-machine statute identified; Nebraska's 'games of chance' framework (slots, table games, ETGs, sports wagering) at racetrack casinos does not separately reference historical horse racing machines.[2]
Sweepstakes casinosNot authorizedNo Nebraska sweepstakes-casino ban, enabling statute, or AG cease-and-desist action exists; 2026 industry roundups of state sweepstakes-ban activity do not list Nebraska among enacting or actively considering states, and the Nebraska Attorney General's published opinions on riverboat and casino gambling predate, and do not address, dual-currency sweepstakes platforms. These sites operate in Nebraska as unregulated gray-market presence under the general gambling statute, without a specific authorization or ban.[9],[10]
Prediction marketsNot authorizedPrediction-market contracts (Kalshi and similar CFTC-registered platforms) are available to Nebraska residents statewide under claimed federal preemption. No Nebraska regulator, attorney general, or court has taken action against them as of October 2026, and the state sits in the 8th Circuit, which has not ruled on whether federal law preempts state gambling law for these contracts.[11]
Skill gamesContestedNebraska's skill-game ("slot machine-like") terminals have proliferated sharply in recent years. A 2011 Nebraska Supreme Court ruling held that certain such machines were predominantly games of skill, not chance, and so were not gambling. Legislative concern followed: a 2024 bill would have imposed a 5% tax on the devices' net revenue and required operators to derive at least 60% of gross revenue from other business lines. A subsequently enacted law imposes a 5% tax on net operating revenue and requires most such devices to connect to a central monitoring system.[12],[13]?
Card roomsNot authorizedGames of chance confined by statute to licensed racetrack enclosures; no standalone card room framework identified.[2]
Lottery couriersLiveJun 2023CompetitiveJackpocket launched in Nebraska in June 2023 (the 16th state) and Lotto.com also sells Nebraska lottery products online, both operating as couriers that buy physical tickets from licensed retailers on a customer's behalf and deliver them electronically; a Nebraska Lottery spokesman (Neil Watson) stated the courier model does not violate the state's online-gambling prohibition because couriers are not themselves lottery retailers. Prizes over $500 must be claimed in person from the Lottery.[8]
Pick'em fantasyNot authorizedSame analysis as dfs: no Nebraska statute or NRGC rule distinguishes pick'em/player-vs-house fantasy formats; national pick'em operators (PrizePicks, Underdog) nonetheless operate in Nebraska on a skill-based fantasy-sports theory without NRGC enforcement, which regulates only racetrack-casino games and sports wagering, not fantasy sports.[1],[14]
Pari-mutuelLiveLegalized Jan 1, 1935CompetitiveNRGC originated in 1935 as the Nebraska State Racing Commission to regulate pari-mutuel horse racing; live Quarter Horse racing continues at Lake Mac Racetrack (Ogallala) and other licensed tracks tied to the casino properties.
Neb. Rev. Stat. Ch. 2, Art. 12 (horse racing); NRGC racing statutes/rules
[3]
Advance deposit wageringNot authorizedUnder current Nebraska law an unlicensed person/entity accepting pari-mutuel wagers (including an unlicensed ADW system) outside a licensed racetrack facility commits a Class I misdemeanor; a 2023 bill (LB642) to raise that to a felony and more clearly bar unlicensed ADW failed after Sen. Russ Karpisek moved to bracket it. No Nebraska Racing and Gaming Commission ADW operator license was identified in the NRGC's sports-betting/licensing pages or its 2025 annual report (which lists casino and vendor licensing but no ADW operator list); horse-race wagering in Nebraska functions only in person/on-track or via licensed simulcast at racetracks.[15],[16]
Charitable gamingLiveMonopoly StateKeno ("city/county lottery") is run only by a county, city, or village after local voter approval at election; approved sponsors may license local businesses as keno sales-outlet locations, with the sponsoring municipality's approval. The Nebraska Dept. of Revenue's Charitable Gaming Division has licensed and regulated this activity since 1986, funded entirely by gaming taxes/fees rather than general state funds. Sponsors must undergo an annual compliance review of their keno activity. Minimum player age for keno is 19 (per a 2013 Dept. of Revenue ruling on player-access/self-service keno devices), lower than the 21+ minimum for racetrack-casino gaming and sports wagering. This is a separate statutory framework from, and not administered by, the NRGC; it predates and is distinct from the Nebraska Racetrack Gaming Act's casino regime.
Neb. Rev. Stat. §§ 9-601 to 9-653 (Nebraska County and City Lottery Act); Neb. Admin. Code Title 316, Ch. 35 (Charitable Gaming Regulations - County/City Lottery (Keno))
[17],[18]?
Esports bettingLimitedCompetitiveThe NRGC's Authorized Sports Wagering Menu (July 22, 2026) lists "Electronic Sports" as an approved wager-event category under Title 296, 13.003.02, with an Esports section (p. 12) naming specific approved titles/leagues including Call of Duty League, League of Legends Worlds/LEC/LCK/LPL/LCS, Dota 2 (ESL Pro League, DreamLeague, Esports World Cup), Counter-Strike 2 (ESL Pro League; PGL CS2 is "NO IN-GAME WAGERS"), and others, several marked "NO IN-GAME WAGERS" as a wager-type restriction. The companion Rejected/Restricted Wagers document also has an Esports heading (p. 4), confirming some esports events/markets have been turned down even as others are approved. As with all Nebraska sports wagering, esports betting is retail-only, in person at licensed racetrack-casino sportsbooks; no online/mobile channel is authorized.[19]
Social casinoLiveCompetitiveNo Nebraska statute, NRGC rule, or AG action restricts free-to-play social casino apps with no cash-redeemable prize; such apps fall outside Nebraska's gambling definition, which requires risking something of value for a chance at a thing of value.[2]

Sports betting in Nebraska: status, tax rate, sportsbooks and bills →

Tax rates

VerticalChannelRateBaseTierPromos deductibleSinceStatute
Commercial casinostotal20%GGRYesJan 1, 2021Neb. Rev. Stat. § 9-1203
Single 20% gaming tax on gross gaming revenue applies to "all games of chance," a term statutorily defined to include slot machines, table games, and sports wagering alike -- i.e., Nebraska does not set a separate sports-wagering tax rate. "Gross gaming revenue" excludes redeemed promotional gaming credits (promo-deductible).
[2]
Sports (retail)retail20%GGRYesJan 1, 2021Neb. Rev. Stat. § 9-1203
Same unified 20%-of-GGR "games of chance" tax that applies to casino gaming; Nebraska does not set a separate sports-wagering rate.
[2]

Rules and requirements

Casinos

Number of commercial casinos/racinos operating
5[3]

License fees

Commercial casino license fee summary
One-time authorized gaming operator license fee of $5,000,000 per licensed racetrack enclosure, payable $1,000,000 at issuance and $1,000,000/year thereafter until paid in full; license term not less than 20 years, subject to a $50,000 annual review fee.[20]

Minimum age

Minimum age to gamble in a commercial casino
21
Neb. Rev. Stat. (Racetrack Gaming Act): "No person younger than twenty-one years of age shall play or participate in [a game of chance]..."
[2]
Minimum age for charitable bingo/raffles
19
Minimum player age for keno, per a Nebraska Department of Revenue ruling on player-access and self-service keno devices.
[17],[18]
Minimum age to purchase lottery
19
Nebraska Lottery site: "MUST BE 19."
[7]
Minimum age to place a sports wager
21[1]

Sports betting rules

Wagering on college sports allowed at all
Yes
Betting on non-Nebraska college teams and events is permitted; wagers directly involving a Nebraska college/university team are barred.
[1]
Wagering on in-state college teams allowed
No
Sportsbooks may not accept wagers on collegiate events held in Nebraska involving a Nebraska college/university team, individual Nebraska-team athlete performance bets in a single game (wherever held), or in-game wagers on Nebraska-team collegiate games (wherever held).
[1]
Individual college player prop bets allowed
Yes
Proposition wagers, including on individual player performance, are an authorized wager type, except for bets on the performance of an athlete on a Nebraska college/university team.
[21],[1]
Credit cards may be used to fund accounts
No[21]?
Esports wagering allowed
Yes
Electronic sports is an authorized sports-wagering event category; the regulator's published wagering menu names specific approved esports titles and leagues.
[21],[19]
New online accounts must be created in person
Yes
All wagering must occur in person in a designated sports-wagering area; there is no mobile/online account structure.
[1]
Online sports wagering available statewide (not tethered to premises)
No[1]
Number of online sportsbooks live as of as_of date
0
No online operators; 3 retail sportsbook platform providers (Kambi, Caesars Sportsbook, IGT) serve the 5 casino properties.
[3]
Summary of prop-bet restrictions (e.g. no in-game player props)
Wagering is barred on any sporting event where a majority of the athletes are under 18, on the performance of an athlete under 18, and on proposition or performance bets directly involving a Nebraska college/university team.[21],[1]

Tax revenue

Uses that commercial-casino and iGaming tax revenue is directed to by law, largest share first where the law sets shares
property_tax_relief, local_government, general_fund, problem_gambling
Ranked by size: the Property Tax Credit Cash Fund receives 14% of gross gaming revenue, by far the largest share of the 20% tax; the host county or city receives 5% (the remaining 25% of the tax); the state General Fund and the Compulsive Gamblers Assistance Fund each receive a smaller 0.5%.
[2]
Where gaming tax revenue goes (education fund
Of the 20% gaming tax (applies uniformly to all games of chance including sports wagering), 75% goes to the state (2.5% Compulsive Gamblers Assistance Fund, 2.5% General Fund, 70% Property Tax Credit Cash Fund -- i.e., 14% of GGR), and the remaining 25% goes to the host county/city (split 50/50 if the racetrack enclosure is partly within city limits).[2]
Uses that sports-wagering tax revenue is directed to by law, largest share first where the law sets shares
property_tax_relief, local_government, general_fund, problem_gambling
Sports wagering is taxed under the same unified 20% games-of-chance tax as casino gaming, with the same earmarks.
[2]

Revenue

Tax revenueMonthly · Commercial casinos
Monthly3-month average
$2.0M$4.0M20252026Mar 2026 $3.3M$3.1M

Calendar-year totals from available reports; incomplete years are partial totals.

VerticalMeasure20262025
Commercial casinosGGR$111M$162M
Commercial casinosTax paid$22.2M$32.5M
Sports (retail)GGR$2.7M$5.6M
Commercial casinosMonthly GGR
Monthly3-month average
$10.0M$20.0M20252026Mar 2026 $16.6M$15.7M
Sports (retail)Monthly GGR
Monthly3-month average
$500K$1.0M20252026Nov 2025 $853K$157K

Commercial casinos by operator, latest reported 12-month window

Available reports only; missing months may make totals incomplete. License-holder totals may include partner-operated brands; rows are not necessarily additive.

OperatorChannelReported periodHandleGGR
Ho-Chunk, Inc.retailSep 1, 2025 – Aug 31, 2026—$85.8M
Elite Casino ResortsretailSep 1, 2025 – Aug 31, 2026—$59.1M
Caesars EntertainmentretailSep 1, 2025 – Aug 31, 2026—$23.3M

Sports (retail) by operator, latest reported 12-month window

Available reports only; missing months may make totals incomplete. License-holder totals may include partner-operated brands; rows are not necessarily additive.

OperatorChannelReported periodHandleGGR
Ho-Chunk, Inc.retailSep 1, 2025 – Aug 31, 2026—$3.4M
Elite Casino ResortsretailSep 1, 2025 – Aug 31, 2026—$1.2M
Caesars EntertainmentretailSep 1, 2025 – Aug 31, 2026—$597K
What these figures mean
  • Commercial casinos: GGR is the "Total Gross Gaming Revenue" line for each racetrack casino, summed. Tax paid is the 20% state gaming tax on casino gross gaming revenue.
  • Sports (retail): GGR is the "Sports Betting" line of each racetrack casino's gross gaming revenue, summed.
Revenue report sources (38)

Lottery

Status
Live · Monopoly State
NotesVoters approved a 1991-Legislature-referred constitutional amendment (LR 24CA) on Nov. 3, 1992 (~63% approval) letting the Legislature authorize a state lottery; the Legislature created the Nebraska Lottery, a division of the Dept. of Revenue, on Feb. 24, 1993. It began selling instant (scratch) tickets Sept. 11, 1993 (the 37th state lottery) and on-line/lotto games (Powerball) on July 21, 1994. Draw games now include Powerball, Mega Millions, Pick 5, Lotto America, Millionaire for Life, Pick 3, Pick 4, 2by2 and MyDaY; minimum age 19 (lower than the state's 21+ casino/sports-wagering age).
[6],[7]
Authorized
Nov 3, 1992
Neb. Const. art. III, § 24 (1992 constitutional amendment, LR 24CA); Neb. Rev. Stat. § 9-801 et seq. (Nebraska State Lottery Act)
First tickets sold
Sep 11, 1993
Run by
Nebraska Lottery
Minimum age
19[7]
Multistate games
Powerball, Mega Millions, Lotto America, Millionaire for Life[7]
Where the money goes
Net proceeds (after prizes/operating costs) first send $500,000 to the Compulsive Gamblers Assistance Fund, then split the remainder 44.5% to education (Nebraska Education Improvement Fund, § 79-3501), 44.5% to the Nebraska Environmental Trust Fund, 10% to the Nebraska State Fair Board (if matched locally; otherwise to the General Fund), and 1% to the Compulsive Gamblers Assistance Fund (Neb. Rev. Stat. § 9-812(3)).[6]
Online sales (iLottery)
Not authorized
NotesThe Nebraska Lottery does not sell tickets or e-instants directly online; Nelottery.com's MVP Club/ePLAYSLIPS app lets players scan or enter already-purchased tickets and play online 'contests' (second-chance drawings), not buy tickets. Online ticket purchase is instead handled by third-party couriers, which the Lottery itself is not a party to.
[7],[8]
Courier services
Live · since Jun 2023
NotesJackpocket launched in Nebraska in June 2023 (the 16th state) and Lotto.com also sells Nebraska lottery products online, both operating as couriers that buy physical tickets from licensed retailers on a customer's behalf and deliver them electronically; a Nebraska Lottery spokesman (Neil Watson) stated the courier model does not violate the state's online-gambling prohibition because couriers are not themselves lottery retailers. Prizes over $500 must be claimed in person from the Lottery.
[8]
Lottery sales and money kept by the stateState fiscal years
SalesKept by the state
$100M$200M$300MFY2012FY2015FY2018FY2021FY2024$235M$84.1M

Online sports betting, online casino and online poker have not been legalized.

Yearly figures
Fiscal yearSalesPrizesAdministrationKept by the statePrize share
FY2024$235M$129M$22.2M$84.1M55%
FY2023$234M$129M$22.1M$83.4M55%
FY2022$215M$120M$20.3M$75.6M55%
FY2021$192M$122M$21.3M$48.1M64%
FY2020$172M$108M$20.4M$43.0M63%
FY2019$180M$112M$21.2M$46.2M63%
FY2018$172M$107M$20.0M$44.9M62%
FY2017$163M$102M$19.4M$41.4M63%
FY2016$168M$105M$19.8M$43.7M62%
FY2015$150M$94.7M$18.4M$36.7M63%
FY2014$148M$92.8M$18.1M$36.9M63%
FY2013$171M$93.1M$17.0M$60.7M55%
FY2012$160M$87.4M$17.1M$55.6M55%

Source: U.S. Census Bureau, Annual Survey of State Government Finances

Lottery timeline

  • Jun 1, 2023 · Launched · Lottery couriers
    Jackpocket launches lottery courier service in Nebraska (16th state)[8]
  • Jul 21, 1994 · Expanded · Lottery
    Nebraska Lottery begins selling on-line (lotto/Powerball) tickets[6]
  • Sep 11, 1993 · Launched · Lottery
    Nebraska Lottery sells its first instant (scratch) tickets, becoming the 37th state lottery[6]
  • Nov 3, 1992 · Legalized · Lottery
    Voters approve constitutional amendment (LR 24CA) letting the Legislature authorize a state lottery (~63% approval)[6]

Licensed operators

OperatorBrandVerticalLicenseStatusLaunchedPartner / venue
Caesars EntertainmentHarrah's Columbus Racing & CasinoCommercial casinosactive5944 Howard Blvd, Columbus, NE[22]
Elite Casino ResortsLake Mac Casino Resort & RacetrackCommercial casinosactiveAug 19, 2025Hastings Exposition and Racing, Inc. · Ogallala, NE[23],[24]
Elite Casino ResortsGrand Island Casino ResortCommercial casinosactiveHall County Livestock Improvement Association · 700 E. Stolley Park Rd, Grand Island, NE[22],[25]
Ho-Chunk, Inc.WarHorse Casino OmahaCommercial casinosactive6303 Q St., Omaha, NE[22],[26]
Ho-Chunk, Inc.WarHorse Casino LincolnCommercial casinosactive7055 S 1st St, Lincoln, NE[22],[26]
Caesars EntertainmentCaesars Sportsbook (Harrah's Columbus)Sports (retail)activeHarrah's Columbus Racing & Casino[23]
IGTLake Mac Casino Resort SportsbookSports (retail)activeAug 19, 2025elite-casino-resorts · Lake Mac Casino Resort & Racetrack[23]
IGTGrand Island Casino Resort SportsbookSports (retail)activeelite-casino-resorts · Grand Island Casino Resort[23]
Kambi GroupWarHorse Casino Omaha SportsbookSports (retail)activeho-chunk-inc · WarHorse Casino Omaha[23]
Kambi GroupWarHorse Casino Lincoln SportsbookSports (retail)activeho-chunk-inc · WarHorse Casino Lincoln[23]

Casinos

4 properties open, 1 approved but not built.

PropertyTypeCityOperatorOpenedSportsbookHotel
Grand Island Casino Resort[28]RacinoGrand IslandElite Casino Resorts
Harrah's Columbus Racing & Casino[28]RacinoColumbusCaesars Entertainment
Lake Mac Casino Resort & Racetrack[29]?Racino
Approved, not built
OgallalaElite Casino Resorts
WarHorse Casino Lincoln[28]RacinoLincolnHo-Chunk, Inc.
WarHorse Casino Omaha[28]RacinoOmahaHo-Chunk, Inc.

Tribal gaming

Tribal gaming revenue in the NIGC St. Paul Region

NIGC St. Paul RegionFederal fiscal years
$2.0B$4.0B$6.0BFY2019FY2021FY2023FY2025$5.3B

The National Indian Gaming Commission reports revenue only by region. This region also includes Indiana, Iowa, Michigan, Minnesota, Wisconsin.[27]

Economy

Adults 21 and over
1.4M (2024; 2.0M residents)
Gambling revenue per adult
$117 in 2025 · 22nd of 29 states with a full year of reports
$168M kept by operators from commercial casinos, sports (retail), divided by adults 21 and over. Tribal casinos and the lottery are not included.
Gambling taxes collected
$38.2M in FY2025 · 0.52% of all state taxes
Gambling jobs
670 in 2024 · $39,565 average annual pay
Undercount: the Bureau of Labor Statistics withholds some figures to protect individual employers.
Gambling taxes collectedState fiscal years
Gambling taxesLottery proceeds
$50.0M$100MFY2013FY2016FY2019FY2022FY2025$38.2M$84.1M

Census Bureau tax collections on amusements and pari-mutuel wagering. Most states book casino, sports betting and video gaming taxes here; amusement taxes can also include admissions taxes unrelated to gambling. Lottery proceeds are what the lottery transfers to the state after prizes and costs.

Gambling jobsAnnual average
250500750201420162018202020222024670

Casinos, casino hotels, card rooms, bingo halls, off-track betting and slot-route operators, from the Bureau of Labor Statistics. Racetracks are not included. Jobs at tribal casinos are counted as government jobs.

Gambling jobs by industry, 2024

IndustryOwnershipEmployersJobsAverage pay
Gambling industriesprivately ownedwithheld
Casino hotelsprivately owned4670$39,551

Taxes by fiscal year

Fiscal yearAmusement taxesPari-mutuel taxesShare of state taxesLottery proceeds
FY2025$37.2M$1.0M0.52%—
FY2024$22.5M$661K0.28%$84.1M
FY2023$8.2M$151K0.11%$83.4M
FY2022$8.2M$175K0.11%$75.6M
FY2021$6.6M$180K0.10%$48.1M
FY2020$6.7M$116K0.12%$43.0M
FY2019$6.5M$137K0.12%$46.2M
FY2018$6.5M$138K0.12%$44.9M
FY2017$6.3M$154K0.13%$41.4M
FY2016$7.4M$160K0.15%$43.7M

Sources: U.S. Census Bureau, Vintage 2025 Population Estimates: Annual Estimates of the Resident Population for the United States, States (NST-EST2025-ALLDATA); U.S. Census Bureau, Annual Survey of State Government Tax Collections (STC): Historical Dataset; U.S. Bureau of Labor Statistics, Quarterly Census of Employment and Wages, 2024 annual averages, NAICS 7132 (Gambling industries)

Timeline

  • Aug 19, 2025 · Launched · Commercial casinos
    Lake Mac Casino Resort & Racetrack opens in Ogallala, generating $4.42M GGR in its first year[3]
  • Jan 1, 2024 · Launched · Commercial casinos
    First permanent casinos open in Nebraska[3]
  • Jun 1, 2023 · Launched · Lottery couriers
    Jackpocket launches lottery courier service in Nebraska (16th state)[8]
  • Jan 1, 2023 · Expanded · Commercial casinos
    Casino gaming operations expand statewide[3]
  • Jan 1, 2022 · Launched · Commercial casinos
    Commission assumes gaming oversight; first temporary casino opens in Nebraska[3]
  • Nov 3, 2020 · Ballot Measure · Commercial casinos
    Nebraska voters approve constitutional amendments authorizing casino gaming (including sports wagering) at licensed racetrack enclosures[3],[2]
  • Jan 1, 1996 · Launched · Tribal casinos
    Santee Sioux Nation opens Ohiya Casino on its Nebraska reservation; state sues shortly after over game offerings[5]?
  • Jul 21, 1994 · Expanded · Lottery
    Nebraska Lottery begins selling on-line (lotto/Powerball) tickets[6]
  • Sep 11, 1993 · Launched · Lottery
    Nebraska Lottery sells its first instant (scratch) tickets, becoming the 37th state lottery[6]
  • Nov 3, 1992 · Legalized · Lottery
    Voters approve constitutional amendment (LR 24CA) letting the Legislature authorize a state lottery (~63% approval)[6]
  • Jan 1, 1935 · Other · Pari-mutuel
    Nebraska State Racing Commission established to regulate pari-mutuel horse racing[3]

Regulators

Sources

  1. Sports Betting · Nebraska Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “Online and mobile sports wagering are not currently authorized in Nebraska.”
  2. Nebraska Racetrack Gaming Act - Current Statute (Neb. Rev. Stat. Ch. 9) · Nebraska Racing and Gaming Commission (official compilation) · statute · retrieved Oct 10, 2026
    “An annual gaming tax is imposed on gross gaming revenue generated by authorized gaming operators within licensed racetrack enclosures from the operation of all games of chance equal to twenty percent of such gross gaming revenue.”
  3. NRGC 2025 Annual Report · Nebraska Racing and Gaming Commission · regulator report · retrieved Oct 10, 2026
    “In 2020, Nebraska voters approved constitutional amendments authorizing casino gaming at licensed racetrack facilities.”
  4. Gaming Facilities · Nebraska Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
  5. Secondary reporting on Nebraska tribes' Class II-only reservation gaming and refusal to negotiate Class III compacts (Santee Sioux Ohiya Casino; Winnebago/Omaha Class III casinos located in Iowa) · Indianz.com and related tribal-gaming press (secondary/press aggregation, circa 2012-2013 reporting) · secondary · retrieved Oct 10, 2026

    Not independently fetched from a single primary URL this session; synthesized from WebSearch-tool-returned snippets of multiple press sources on NE tribal gaming history. Should be re-verified against NIGC's compact list or the Nebraska AG when reachable.

  6. Nebraska Lottery — Independent Auditor's Report, July 1, 2023 through June 30, 2024 (SA161) · Nebraska Auditor of Public Accounts · government other · retrieved Oct 11, 2026

    Fetched as PDF and extracted with pdftotext; also quotes Neb. Rev. Stat. § 9-812(3)'s net-proceeds distribution formula (Compulsive Gamblers Assistance Fund first $500,000, then 44.5% education / 44.5% Environmental Trust Fund / 10% State Fair Board (or General Fund) / 1% Compulsive Gamblers Assistance Fund).

    “The Nebraska Legislature established the Lottery on February 24, 1993... The Lottery began selling instant (scratch) tickets on September 11, 1993, and began selling on-line (lotto) tickets on July 21, 1994.”
  7. Nebraska Lottery - official site · Nebraska Lottery · regulator page · retrieved Oct 10, 2026
    “MUST BE 19”
  8. Nebraska's New Lottery App Lets People Buy Tickets Online · Government Technology · press · retrieved Oct 10, 2026

    Reports Jackpocket's June 2023 Nebraska launch as a courier service (buys tickets from licensed retailers, delivers electronically), the Lottery spokesman's statement that the courier model avoids the state's online-gambling prohibition, and the $500 in-person prize-claim threshold.

  9. Indiana Regulator Predicts 9 States Will Consider Sweeps Bans In 2026 · Sweepsy.com (industry tracker) · secondary · retrieved Oct 10, 2026

    Roundup of 2026 state sweepstakes-casino ban activity; does not list Nebraska among enacting or actively-considering states.

  10. Nebraska Attorney General's Office — opinions listing · Nebraska Attorney General · government other · retrieved Oct 10, 2026

    Search of the AG's site for sweepstakes-casino action surfaced only older riverboat/casino-gambling opinions (1994, 2002), nothing on dual-currency sweepstakes platforms.

  11. Iowa loss for Kalshi adds to string of federal court troubles · SBC Americas · press · retrieved Oct 10, 2026

    Surveys the multistate Kalshi litigation landscape (Iowa, Arizona, Ohio, Minnesota, Massachusetts, Nevada); Nebraska not named as a party or C&D-issuing state in this or related coverage reviewed this session.

  12. 'The house always wins': Nebraska leaders determined to get handle on 'skill games' · Flatwater Free Press · press · retrieved Oct 10, 2026

    Describes rapid proliferation of skill-game terminals in Nebraska and legislative efforts to regulate/tax them.

  13. Skills Games operations would face more taxes, regulation under bill advanced Monday · Rural Radio Network · press · retrieved Oct 10, 2026

    Describes a Nebraska bill (reported as LB685, 2024) imposing a 5% tax on skill-game net revenue and a 60%-non-gaming-revenue requirement; exact enactment date not confirmed.

  14. Nebraska Daily Fantasy Sports · BettingUSA · secondary · retrieved Oct 10, 2026

    Secondary source only; states Nebraska law does not address DFS/pick'em and national operators serve the state on a skill-based theory without NRGC regulation.

  15. LB642 (2023) — General Affairs committee update · Nebraska Legislature · bill · retrieved Oct 10, 2026

    Describes LB642 (Sen. Heath Mello), which would have made it a felony for any unlicensed person/entity to accept pari-mutuel/ADW wagers outside a licensed racetrack; bracketed/killed by Sen. Russ Karpisek's motion.

  16. Nebraska Racing and Gaming Commission 2025 Annual Report · Nebraska Racing and Gaming Commission · government other · retrieved Oct 10, 2026

    Page/report metadata reviewed via search result; covers casino and vendor licensing (e.g., JCM Global) and new racetrack approvals, with no ADW operator license list identified.

  17. Nebraska County and City Lottery Act (keno statute compilation) · Nebraska Department of Revenue, Charitable Gaming Division · statute · retrieved Oct 10, 2026

    Only counties, cities, or villages whose citizens have approved a keno lottery by election may be licensed to conduct it; local businesses may be licensed as sales-outlet locations with sponsor approval.

  18. Charitable Gaming Press Kit · Nebraska Department of Revenue, Charitable Gaming Division · regulator page · retrieved Oct 10, 2026
    “Since 1986, the Nebraska Department of Revenue Charitable Gaming Division has been responsible for the licensing and regulation”
  19. Nebraska Authorized Sports Wagering Menu (July 22, 2026) · Nebraska Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “Electronic Sports ... Esports / Activision / Call of Duty League (CDL) / Riot Games / League of Legends World Championship / Dota 2 / Electronic Sports League (ESL) Pro League / Counter-Strike 2 (CS2) / Professional Gamers League (PGL) CS2 - NO IN-GAME WAGERS”
  20. Neb. Rev. Stat. § 9-1106 Commission; powers and duties · Nebraska Legislature (Revised Statutes) · statute · retrieved Oct 10, 2026
    “Impose a one-time authorized gaming operator license fee of five million dollars on each authorized gaming operator for each licensed racetrack enclosure... license of not less than twenty years... annual review by the commission and receipt... of a fifty-thousand-dollar annual review fee.”
  21. NRGC Title 296 - Nebraska Racetrack Gaming Act Rules and Regulations (effective 04-21-2026) · Nebraska Racing and Gaming Commission · regulation · retrieved Oct 11, 2026

    Fetched as a PDF and extracted with pdftotext. Section 13.003.01 lists authorized event categories including "Electronic sports" (13.003.01G) and "Collegiate sporting events" (13.003.01B); 13.003.02D authorizes proposition wagers generally; 13.003.09C bars wagering on any sporting event where a majority of athletes are under 18.

    “Sports bets may only be made by patrons using the following: Cash or vouchers; Cash equivalent; Bonus or promotional credit; Gaming chips; Funds within a patron account; Debit Cards; and Any other means approved by the Commission.”
  22. Gaming Facilities · Nebraska Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026
    “Harrah's Columbus Racing & Casino; WarHorse Casino Lincoln; WarHorse Casino Omaha; Grand Island Casino Resort”
  23. NRGC 2025 Annual Report · Nebraska Racing and Gaming Commission · regulator report · retrieved Oct 10, 2026

    Cited per the jurisdiction file's own research for the Kambi/Caesars/IGT sportsbook platform-provider mapping and the Lake Mac Aug. 19, 2025 opening; PDF not re-parsed directly this session.

  24. Nebraska Commission Approves $100M Casino Resort & Quarter Horse Racetrack Transfer · Stallion eSearch · secondary · retrieved Oct 10, 2026
    “Hastings Exposition and Racing, Inc. to transfer its state-issued horse racing license from Fairplay Park to Ogallala”
  25. Elite Casino Resorts to Operate $100 Million Grand Island Casino Resort at Fonner Park · World Casino Directory / Soloazar · secondary · retrieved Oct 10, 2026
    “Fonner Park's owner, the Hall County Livestock Improvement Association, teamed with Iowa-based Elite Casino Resorts to transform the storied horse racetrack into a casino resort destination.”
  26. Gaming Facilities (Ho-Chunk, Inc. WarHorse development note) · Nebraska Racing and Gaming Commission · regulator page · retrieved Oct 10, 2026

    WarHorse Lincoln/Omaha are commercial racetrack-casino licenses developed by Ho-Chunk, Inc. (the Winnebago Tribe's economic-development corporation) under the Nebraska Racetrack Gaming Act, not Class III tribal-trust-land gaming.

  27. NIGC FY 2025 Gross Gaming Revenue Report · National Indian Gaming Commission · regulator report · retrieved Oct 11, 2026
    “FY 2025’s GGR of $46.2 billion marks the highest ever GGR for the Indian gaming industry.”
  28. Gaming Facilities · Nebraska Racing and Gaming Commission · regulator page · retrieved Oct 11, 2026
    “Harrah's Columbus Racing & Casino; WarHorse Casino Lincoln; WarHorse Casino Omaha; Grand Island Casino Resort”
  29. List of horse racing venues · Wikipedia · secondary · retrieved Oct 11, 2026
    “Lake Mac Casino Resort & Racetrack, Ogallala”