States / New York

New York

New York has the nation's highest-taxed mobile sports betting market, at 51% of gross gaming revenue, with nine licensed online operators.
Four upstate commercial casinos, three tribal gaming nations and a video lottery terminal ("racino") network also operate.
Three new downstate and New York City casinos were licensed in December 2025, but online casino games and online poker are not authorized.

More detail

Sports betting. New York runs the nation's highest-taxed mobile sports betting market, at 51% of gross gaming revenue. It has nine licensed online operators.
Legal framework. All gaming falls under the New York State Gaming Commission. The Penal Law defines gambling broadly, covering anything "exchangeable for money".
Casinos. Four upstate commercial casinos operate. In December 2025 the Commission licensed three new downstate and New York City commercial casinos after a multi-year siting process. They are a Resorts World NYC conversion plus new Bally's Bronx and Hard Rock Metropolitan Park facilities.
Tribal gaming. Three tribal gaming nations operate in the state.
Video lottery terminals. A Video Lottery Terminal ("racino") network operates in the state.
Online casinos and sweepstakes. New York has no authorized iGaming or online poker. The broad Penal Law definition is the reason most dual-currency sweepstakes casino operators geofence the state.

Reviewed Oct 11, 2026 · 74 sources

Legal status

LiveLegal, not launchedLimitedContestedProhibitedNot authorizedRepealedNA

Vertical	Status	Launched	Model	Details
Sports (online)	Live	Jan 8, 2022	Competitive	Nine mobile sportsbooks are licensed: Bally Bet, BetMGM, Caesars Sportsbook, DraftKings Sportsbook, theScore Bet, Fanatics Sportsbook, FanDuel Sportsbook, Resorts World Bet, and Rush Street Interactive (BetRivers). Wagering is limited to bets placed from within NY and accepted by electronic equipment at a licensed commercial casino facility; betting on NY college teams/events and on high school sports is prohibited. Mobile sports wagering was authorized via Part Y of the FY2022 revenue budget bill (S2509-C/A3009-C), passed by both houses Apr. 6, 2021 and signed by Gov. Cuomo Apr. 19, 2021 as Chapter 59 of the Laws of 2021; launch followed Jan. 8, 2022 with the first licensed mobile operators live. Racing, Pari-Mutuel Wagering and Breeding Law § 1367; S2509-C/A3009-C, Part Y (Laws of 2021, ch. 59) [1],[2]
Sports (retail)	Live	2019	Competitive	Retail sports wagering is authorized at licensed commercial casino sportsbooks and at tribal casinos under compact amendments, following the 2013 Upstate NY Gaming Economic Development Act and the 2018 Murphy v. NCAA Supreme Court ruling striking down the federal ban on state sports betting. Racing, Pari-Mutuel Wagering and Breeding Law § 1367 [1]?
Online casino	Not authorized			No statute authorizes online casino games in New York; only mobile sports wagering and interactive fantasy sports are permitted online.[1]
Online poker	Not authorized			No statute authorizes online poker in New York.[1]
Commercial casinos	Live	Dec 2016	Competitive	A Nov. 5, 2013 statewide referendum amended the NY Constitution to allow up to seven commercial casinos. Four upstate casinos currently operate: del Lago Resort Casino (Tyre), Resorts World Catskills (Thompson), Rivers Casino at Mohawk Harbor (Schenectady), and Tioga Downs Casino (Nichols); upstate slots/electronic table games are taxed 30% (temporarily set for 2021-2026, renewed 2026-2031) and table games/retail sports wagering at 10%, split 80% education/property tax relief, 10% host municipality/county, 10% other counties. On Dec. 15, 2025 the Gaming Commission unanimously licensed three new downstate/NYC casinos after an independent Gaming Facility Location Board process (8 applications, entitlements due by Sept. 30, 2025): Resorts World Casino NYC (a VLT-facility conversion, Queens, proposed 56% slots/30% tables), Hard Rock Metropolitan Park (Willets Point, Queens, proposed 25% slots/10% tables), and Bally's Bronx (Ferry Point, proposed 30% slots/10% tables). NYC casino revenue funds the MTA and education aid under a hold-harmless formula. Upstate NY Gaming Economic Development Act of 2013 [3]
Tribal casinos	Live	Jul 16, 1993	Monopoly Tribal	At least three tribal nations operate Class III gaming under IGRA compacts: the Oneida Indian Nation (Turning Stone Resort Casino, Verona, opened July 1993 under a 1993 compact with Gov. Mario Cuomo whose validity was litigated for years before a May 2013 settlement among the Oneida Nation, New York State, and Madison/Oneida Counties); the Seneca Nation of New York, whose own compact authorizes three casinos (Seneca Niagara Casino & Hotel in Niagara Falls, opened 2002; Seneca Allegany Resort & Casino in Salamanca; and Seneca Buffalo Creek Casino in Buffalo); and the Mohawk Nation/St. Regis Mohawk Tribe (Akwesasne Mohawk Casino, Hogansburg, opened 1999).[4],[5],[6]
Lottery	Live	Jun 17, 1967	Monopoly State	Voters approved a state constitutional amendment authorizing a government-run lottery for education on Nov. 8, 1966 (over 60% in favor); the Legislature created the Division of the Lottery and a Lottery Commission within the Department of Taxation and Finance in 1967, making New York the second US state lottery after New Hampshire (1964). The Commission's 50th-anniversary history identifies first ticket sales at New York City banks on June 17, 1967. N.Y. Const. art. I, § 9 (1966 amendment); Tax Law Article 34 (New York State Lottery for Education Law) [7],[8],[9]
iLottery	Limited		Monopoly State	The New York Lottery's own online channel (mynylottery.org / the NY Lottery app) sells subscriptions, up to one year, for draw games, not on-demand single-ticket purchase or e-instant/scratch-off play; individual ticket and instant-game sales remain primarily in-person via licensed retailers. A 2020 Gaming Commission approval opened the door to mobile purchase of instant games through third-party courier apps such as Jackpocket and Jackpot.com, rather than a direct Lottery e-instant platform.[10],[11]
Daily fantasy	Live		Competitive	Legalized via 2016 legislation after then-Attorney General Eric Schneiderman's 2015 opinion that daily fantasy sports was illegal gambling under New York law. The law's constitutionality was challenged in White v. Cuomo; a 2020 appellate ruling against DFS was reversed 4-3 by the Court of Appeals on March 22, 2022, which held fantasy sports contests are not "gambling" under the New York Constitution. Racing, Pari-Mutuel Wagering and Breeding Law Article 14 (Interactive Fantasy Sports); 9 NYCRR Chapter VI [12],[13]
VGTs / VLTs	Limited		Monopoly State	New York's Video Lottery Terminal program runs more than 17,000 machines at racetrack-based "racinos" rather than at bars or truck stops: Empire City Casino at Yonkers Raceway, Saratoga Casino Hotel, Finger Lakes Gaming & Racetrack, Resorts World Hudson Valley, Hamburg Gaming, Vernon Downs Casino Hotel, Batavia Downs Gaming, and Jake's 58 Hotel & Casino. Revenue is deposited into the state Lottery fund for education aid.[14]?
Historical horse racing	Not authorized			No New York statute authorizes historical horse racing (HHR) machines; New York's video lottery terminals (VLTs) at racetracks are a distinct, pre-existing category whose results are determined centrally by Lottery-facility computers, not historical race data. Nearly identical 2025 bills (Senate S6969 and Assembly A11432) would add a new Racing, Pari-Mutuel Wagering and Breeding Law § 912 letting franchise/racing corporations and regional OTBs operate HHR under Gaming Commission rules, folding HHR handle into existing pari-mutuel distribution; as of October 2026 the Assembly version had been referred to the Committee on Racing and Wagering with no indication either bill had passed. Batavia Downs has discussed pushing for HHR legalization.[15],[16]
Sweepstakes casinos	Prohibited	Legalized Dec 5, 2025		S5935 (Sen. Addabbo) was signed Dec. 5, 2025 as Chapter 605 of the Laws of 2025, taking effect immediately. It adds a new §912 to the Racing, Pari-Mutuel Wagering and Breeding Law defining an "online sweepstakes game" (dual-currency system simulating casino-style gaming, incl. slots, table games, lottery games, bingo, sports wagering) and barring operators, licensees, financial institutions, payment processors, geolocation providers, gaming content suppliers, platform providers, and media affiliates from operating, conducting, promoting, or supporting such games in New York. Penalties of $10,000-$100,000 per violation go to the Commercial Gaming Revenue Fund; enforced by the Gaming Commission, State Police, and AG. Before this, Penal Law §225.00's general "gambling"/"something of value" definitions were the basis most operators (Chumba, LuckyLand, Pulsz) cited for geofencing New York.[17],[18]
Prediction markets	Contested			The Gaming Commission issued a cease-and-desist position against Kalshi's sports-related event contracts (treating them as unlicensed sports wagering), and on July 31, 2026 Governor Hochul and Attorney General Letitia James announced New York had sued KalshiEX LLC, alleging Kalshi is running an illegal, unlicensed gambling operation under NY law and seeking forfeiture of illegal gains, consumer restitution, and penalties of three times Kalshi's illegal gains. Kalshi disputes state authority on CFTC-preemption grounds, as it has in other states' suits. New York sits in the 2nd Circuit (with Connecticut and Vermont); no 2nd Circuit ruling on prediction-market preemption binds New York, and the 3rd Circuit's ruling for Kalshi (New Jersey, decided April 2026) and the 6th Circuit's ruling against Kalshi (decided September 2026) were both decided in other circuits.[19]?
Skill games	Prohibited			N.Y. Penal Law § 225.00 defines a "gambling device" broadly as any device used in the playing phases of gambling, and a "contest of chance" as one whose outcome depends in a material degree on chance even if skill is also a factor; the slot-machine/coin-operated-gambling-device definitions' narrow carve-out protects only machines awarding free or extended play (not cash or redeemable credits) where the outcome depends in a material degree on player skill rather than chance. New York courts have applied this chance-dominant test to video devices (e.g., Plato's Cave Corp. v. State Liquor Authority, treating a poker-style video game as a contest of chance). Consistent with that framework, cash-paying "skill game"/grey machines outside licensed gaming venues are treated as illegal gambling devices in practice: Nassau County police seized four such machines (with over $4,000 cash inside) from a Roosevelt fish market in May 2026, charging the operator under Alcoholic Beverage Control Law and local public-assembly licensing provisions. No New York statute creates a Pace-O-Matic-style statewide skill-game carve-out or licensing regime.[20],[21],[22]
Card rooms	Not authorized			No standalone card rooms outside licensed casinos/tribal facilities; NY Penal Law's broad "gambling"/"contest of chance" definitions (Penal Law § 225.00) make unlicensed card rooms illegal.[18]
Lottery couriers	Live		Competitive	Third-party couriers such as Jackpocket buy tickets from licensed retailers on a customer's behalf rather than selling tickets directly; New York requires couriers to register with the state.[23]?
Pick'em fantasy	Prohibited			New York bars single-player, against-the-house "pick'em" fantasy contests: 9 NYCRR § 5602.1(a)(4) prohibits "proposition betting or contests that have the effect of mimicking proposition betting," specifically contests "in which a contestant must choose, directly or indirectly, whether an individual athlete or a single team will surpass an identified statistical achievement, such as points scored." The Commission adopted this rule Oct. 3, 2023 after opposition from the Coalition for Fantasy Sports (PrizePicks, Underdog, Sleeper). Ordinary peer-to-peer daily fantasy sports contests are unaffected and remain legal. PrizePicks and Underdog kept offering against-the-house pick'em in New York after the ban and were later found to have operated without authorization: PrizePicks settled for about $15 million in Feb. 2024 and exited the state; Underdog settled for $17.5 million and exited in March 2025. Both have since relaunched in New York, but only with peer-to-peer "Pick'em"-branded products the Commission classifies as ordinary fantasy sports rather than the banned against-the-house format, so no against-the-house pick'em product is currently authorized and no separate tax rate applies to it. 9 NYCRR § 5602.1(a)(4) [24],[12],[25]
Pari-mutuel	Live		Competitive	Regulated by the Gaming Commission's Division of Horse Racing & Pari-Mutuel Wagering; thoroughbred racing also falls under the federal Horseracing Integrity and Safety Authority (HISA). Racing, Pari-Mutuel Wagering and Breeding Law [26]
Advance deposit wagering	Live		Competitive	Racing associations and corporations, franchised corporations, off-track betting corporations, and multi-jurisdictional account-wagering providers may apply to the Gaming Commission for an account-wagering license. NYRA Bets, operated under the New York Racing Association's franchise, is the best-known licensee and also holds account-wagering licenses in other states, including a Michigan provisional license issued October 2021. Racing, Pari-Mutuel Wagering and Breeding Law § 1012 (Account Wagering) [27],[28]?
Charitable gaming	Live		Monopoly State	Bingo, bell jar (pull-tabs), raffles, and casino/"Las Vegas" nights are authorized for qualified organizations (existing 1+ years, with current membership rosters) that obtain a Games of Chance/Bingo ID number from the Gaming Commission's Division of Charitable Gaming; raffles netting under $5,000 are exempt from state registration. All proceeds must go to the organization's lawful purposes. Executive Law Article 19-B (Bingo Control); General Municipal Law Article 14-H (Bingo); General Municipal Law Article 9-A (Games of Chance) [29]
Esports betting	Not authorized			New York has not authorized wagering on esports. Sportsbooks may only take bets on sports, leagues and wager types the Gaming Commission has specifically approved, and no esports league or event appears on any published Commission approval list.[30],[31],[32],[33],[34]?
Social casino	Live			Free-to-play social casino apps with no cash-value prize redemption are not "gambling" under NY Penal Law § 225.00 (no staking of "something of value" on a chance outcome) and are unregulated.[18]

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

Tax rates

Vertical	Channel	Rate	Base	Promos deductible	Since	Statute
Commercial casinos	retail	30%	GGR		Apr 1, 2026	Renewal of the temporary upstate slot/ETG rate. [3]
Commercial casinos	retail	56%	GGR		Dec 15, 2025	Resorts World Casino New York City (Queens) proposed/awarded slot-machine & electronic-table-game tax rate as a downstate licensee; table-game rate at this facility is 30%. [3]
Commercial casinos	retail	25%	GGR		Dec 15, 2025	Hard Rock Metropolitan Park (Willets Point, Queens) proposed/awarded slot/ETG tax rate; table games taxed at 10% at this facility. [3]
Commercial casinos	retail	30%	GGR		Dec 15, 2025	Bally's Bronx (Ferry Point) proposed/awarded slot/ETG tax rate; table games taxed at 10% at this facility. [3]
Commercial casinos	retail	10%	GGR		Dec 2016	Upstate commercial casino table games (including retail sports wagering operations) tax rate. [3]
Daily fantasy	online	15%	GGR		2016	Racing, Pari-Mutuel Wagering and Breeding Law § 1407 Operators pay 15% of in-state interactive fantasy sports revenue, plus an additional 0.5% capped at $50,000 per year; proceeds go to the Lottery fund for education aid. [12],[47]?
Sports (online)	online	51%	GGR	No	Jan 8, 2022	Racing, Pari-Mutuel Wagering and Breeding Law § 1367-a(7)(d) The statute does not set a fixed numeric rate; it requires mobile platform providers to remit the percentage of gross gaming revenue they bid to win their license. All mobile operators bid 51% in the 2021 licensing round, among the highest mobile sports-betting tax rates in the country. The rate funds education plus the $5M/year youth-sports and $6M/year problem-gambling carve-outs, and has not changed since the Jan. 8, 2022 launch. [1],[37]
Sports (retail)	retail	10%	GGR		Jul 16, 2019	Racing, Pari-Mutuel Wagering and Breeding Law § 1367(7) Flat 10% of retail sports-wagering revenue since the first legal retail bet (Rivers Casino, Schenectady, July 16, 2019); the rate has not changed. [48]
VGTs / VLTs	retail	No single rate: Tax Law § 1612(b)(1) has the Division/Gaming Commission retain a flat 10% of net win (total revenue wagered after prize payout) off the top for operation, administration and procurement, then pay the racino a "vendor's fee" calculated as a facility-specific percentage of that same net win: 39.5% for a vendor track in "development zone one"; in zone two, tiered by distance from a destination-resort casino or a Native American Class III facility -- 43.5% (15-50 mi from a destination-resort facility), 49% (within 15 mi of one), 51% (15-50 mi from a tribal Class III facility), 56% (within 15 mi of one), or 49% for a facility authorized under § 1617-a(a)(5); 50% at the Aqueduct racetrack facility; 45% in Nassau/Suffolk counties for a Racing Law § 502 operator; and, since 2025-06-01, 56% (including a 5-point "additional vendor fee" earmarked for non-executive/non- managerial employee healthcare, wages and headcount) for the Genesee County track within 40 miles of a Native American Class III facility. The remainder after the 10% division retention and the vendor's fee (and, at racetracks, purse-enhancement set-asides) goes to the state Lottery fund for education aid.	GGR		2013	Tax Law § 1612(b)(1) The Genesee County carve-out effective June 1, 2025 is confirmed directly from the statute text. [49]?

Historical rates

Vertical	Rate	Base	Period	Notes
Commercial casinos · retail	30%	GGR	Apr 1, 2021 – Mar 31, 2026	Upstate (4-casino) slot machine/electronic table game tax, temporarily set at this level; renewed for 2026-04-01 through 2031-06-30 at the same rate per the Gaming Commission.[3]

Rules and requirements

Casinos

Number of commercial casinos/racinos operating: 7
Four upstate casinos (del Lago, Resorts World Catskills, Rivers at Mohawk Harbor, Tioga Downs) plus three downstate casinos licensed Dec. 15, 2025 (Resorts World NYC conversion, Hard Rock Metropolitan Park, Bally's Bronx).
[3]?
Number of tribal gaming facilities: 5
Turning Stone (Oneida Indian Nation), Seneca Niagara, Seneca Allegany, and Seneca Buffalo Creek (all three under the Seneca Nation's compact), and Akwesasne Mohawk Casino (Mohawk Nation/St. Regis Mohawk Tribe).
[4],[5],[6]
Number of federally recognized tribes with Class III compacts: 3[4],[5]

Legislation

Summary of significant pending gambling legislation this session: S2614 (Sen. Addabbo)/A6027 (Assemblymember Woerner) would legalize regulated online casino/iGaming at a proposed 30.5% tax rate; introduced January 2026, reported to have died without advancing by the end of the 2026 session absent gubernatorial budget support. A related interactive-poker bill (A6030) was also introduced in 2026. No iGaming or online poker legalization has been enacted in New York.[35],[36]

License fees

Sports wagering license fee(s) and term: One-time $25,000,000 license/platform-provider fee under RPWBL § 1367-a(3), plus the tax rate each winning mobile platform provider committed to in its bid (resulting in the 51% rate).[37]

Minimum age

Minimum age to gamble in a commercial casino: 21
9 NYCRR § 5313.2 bars a commercial casino's gaming-floor licensee from letting anyone under 21 enter the gaming floor, play a game, or place a wager.
[39]
Minimum age for charitable bingo/raffles: 18
People under 18 may attend a licensed bingo occasion but may not play; the same minimum applies to the state's other games-of-chance licenses (raffles, bell jar).
[40]
Minimum age to play DFS: 18
Racing, Pari-Mutuel Wagering and Breeding Law Article 14 bars anyone under 18 from entering paid-entry fantasy sports contests.
[12]
Minimum age to purchase lottery: 18
Tax Law § 1610(a): "No ticket shall be sold to any person under the age of eighteen years," with an exception allowing an adult to purchase a ticket as a gift for a younger person.
[41]
Minimum age for pari-mutuel wagering: 18
Racing, Pari-Mutuel Wagering and Breeding Law § 108(2) bars licensees from letting anyone who appears to be under 18 bet on racing.
[42]
Minimum age to place a sports wager: 21
Racing, Pari-Mutuel Wagering and Breeding Law § 1367 defines 'Minor' for sports wagering purposes as 'any person under the age of twenty-one years'; mobile-wagering operators (§ 1367-a) must bar minors but that section itself does not restate the numeric age.
[43]

Notes

Free-text notes that fit no other field: NY Penal Law § 225.00 defines "gambling" as staking something of value on a contest of chance, and "something of value" broadly to include any token/object exchangeable for money or property — the backdrop for why sweepstakes-casino operators generally exclude New York.[18]

Sports betting rules

Wagering on college sports allowed at all: Yes
Betting on college sports is allowed generally; wagers on any sport or athletic event involving a New York college team are barred regardless of where played, as are wagers on high school sports.
[1],[44]
Wagering on in-state college teams allowed: No[1]
Individual college player prop bets allowed: No
Sportsbooks do not offer prop bets tied to individual college athletes; the Gaming Commission has said it will not change this position and has urged a nationwide ban.
[45],[44]?
Credit cards may be used to fund accounts: Yes
Racing, Pari-Mutuel Wagering and Breeding Law § 1367-a(5)(b) lets bettors fund accounts with credit cards, debit cards, and other electronic payment methods, but caps credit-card deposits at $2,500 per year per operator; the cap does not apply to debit cards.
[46]
Esports wagering allowed: No
No statute, regulation, or Commission-approved wagering menu authorizes betting on esports in New York.
[30],[31]
New online accounts must be created in person: No
Mobile sports-wagering accounts are created and verified online; bettors do not need to visit a casino in person to register.
[1]
Online sports wagering available statewide (not tethered to premises): Yes[1]
Number of online sportsbooks live as of as_of date: 9[1]

Tax revenue

Uses that commercial-casino and iGaming tax revenue is directed to by law, largest share first where the law sets shares: education, property_tax_relief, local_government, infrastructure
Upstate commercial-casino tax splits 80% between education and property-tax relief and 20% between the host and other counties; the three new downstate/NYC casinos' revenue funds mass-transit (MTA) needs and education aid under a hold-harmless formula.
[3]
Where gaming tax revenue goes (education fund: Sports wagering tax (51% of GGR) funds education, with carve-outs of $5M/year for youth sports programs and $6M/year for problem gambling education/treatment; IFS taxes and VLT revenue go to the Lottery fund for education aid; upstate commercial casino tax splits 80% education/ property-tax relief, 10% host municipality/county, 10% other counties; the three new NYC casinos' revenue funds the MTA and education aid under a hold-harmless formula.[1],[3],[14]
Uses that sports-wagering tax revenue is directed to by law, largest share first where the law sets shares: education, problem_gambling, other
Sports-wagering tax revenue funds education, with annual carve-outs of $5 million for youth sports programs and $6 million for problem-gambling education and treatment.
[1]

Revenue

Tax revenueMonthly · VGTs / VLTs

Monthly3-month average

$50.0M$100M200420082012201620202024Mar 2025 $99.0M$61.1M

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

Vertical	Measure	2026	2025	2024	2023	2022	2021	2020	2019
Commercial casinos	GGR	$171M	$686M	$673M	$673M	$683M	$602M	$249M	$610M
Sports (online)	GGR	$1.7B	$2.6B	$2.1B	$1.7B	$1.4B
Sports (online)	Handle	$19.4B	$26.2B	$23.3B	$19.0B	$16.3B
Sports (retail)	GGR	$1.0M	$5.6M	$5.1M	$7.4M	$8.0M	$23.3M	$10.8M	$7.8M
Sports (retail)	Handle	$10.9M	$54.0M	$79.5M	$93.3M	$95.5M	$197M	$99.5M	$67.8M
VGTs / VLTs	GGR	$1.5B	$2.5B	$2.4B	$2.3B	$2.2B	$2.1B	$925M	$2.1B
VGTs / VLTs	Handle	$22.7B	$41.4B	$41.0B	$39.5B	$37.8B	$36.2B	$17.2B	$40.2B
VGTs / VLTs	Tax paid	$670M	$1.1B	$1.1B	$1.0B	$971M	$932M	$415M	$956M

Commercial casinosMonthly GGR

Monthly3-month average

$25.0M$50.0M$75.0M20182020202220242026Casinos tax → 30%Aug 2025 $64.4M$56.9M

Sports (online)Monthly GGR

Monthly3-month average

$200M$400M20222023202420252026Dec 2025 $304M$184M

Sports (retail)Monthly GGR

Monthly3-month average

$0$2.0M$4.0M2020202220242026Nov 2021 $4.0M$346K

VGTs / VLTsMonthly GGR

Monthly3-month average

$100M$200M$300M200420082012201620202024Mar 2025 $224M$133M

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.

Operator	Channel	Reported period	Handle	GGR
Genting Group	retail	Oct 1, 2025 – Oct 4, 2026	—	$856M
Rush Street Gaming	retail	Oct 1, 2025 – Sep 30, 2026	—	$234M
Churchill Downs Incorporated	retail	Oct 1, 2025 – Sep 30, 2026	—	$172M
American Racing and Entertainment	retail	Oct 1, 2025 – Sep 30, 2026	—	$114M

Sports (online) 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.

Operator	Channel	Reported period	Handle	GGR
FanDuel	online	Sep 29, 2025 – Oct 4, 2026	$9.9B	$1.1B
DraftKings	online	Sep 29, 2025 – Oct 4, 2026	$9.4B	$852M
Fanatics	online	Sep 29, 2025 – Oct 4, 2026	$2.9B	$220M
BetMGM	online	Sep 29, 2025 – Oct 4, 2026	$2.1B	$151M
Caesars Entertainment	online	Sep 29, 2025 – Oct 4, 2026	$1.8B	$138M
Rush Street Interactive	online	Sep 29, 2025 – Oct 4, 2026	$574M	$48.5M
PENN Entertainment	online	Sep 29, 2025 – Oct 4, 2026	$522M	$38.9M
Bally's Corporation	online	Sep 29, 2025 – Oct 4, 2026	$173M	$15.0M

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.

Operator	Channel	Reported period	Handle	GGR
Rush Street Gaming	retail	Oct 1, 2025 – Sep 30, 2026	$27.2M	$3.2M
Churchill Downs Incorporated	retail	Oct 1, 2025 – Sep 30, 2026	$10.7M	$1.3M
American Racing and Entertainment	retail	Oct 1, 2025 – Sep 30, 2026	$3.5M	$490K
Genting Group	retail	Oct 1, 2025 – Sep 30, 2026	$0	−$14.6K

What these figures mean

Commercial casinos: GGR is slot and electronic table game GGR plus table game GGR plus poker GGR, summed from the workbook's columns. The workbook's single "Gaming Tax" column is a statewide blend across slots, tables, poker and sports, so no tax is carried.
Sports (online): GGR is the weekly mobile sports wagering report's GGR column. Weekly figures by week-ending date. The weekly report has no tax column.
Sports (retail): GGR is the casino workbook's sports wagering GGR column. The workbook's single "Gaming Tax" column is a statewide blend across slots, tables, poker and sports, so no tax is carried.
VGTs / VLTs: GGR is the statewide video lottery gaming workbook's "Net Win" column. Tax paid is the workbook's education contribution (the state's share under a lottery-run model, not a tax). Statewide total only.

Revenue report sources (24)

Horse racing: amount bet

Bet on the state's races, from anywherePer year

$1.0B$2.0B$3.0B20202021202220232024$2.5B

Measure	Year	Amount bet	Notes
Bet on the state's races, from anywhere	2024	$2.5B	[58]
	2022	$2.7B	[57]
	2020	$2.1B	[56]

Lottery

Status: Live · Monopoly State
Notes
Voters approved a state constitutional amendment authorizing a government-run lottery for education on Nov. 8, 1966 (over 60% in favor); the Legislature created the Division of the Lottery and a Lottery Commission within the Department of Taxation and Finance in 1967, making New York the second US state lottery after New Hampshire (1964). The Commission's 50th-anniversary history identifies first ticket sales at New York City banks on June 17, 1967.
[7],[8],[9]
Authorized: Nov 8, 1966
N.Y. Const. art. I, § 9 (1966 amendment); Tax Law Article 34 (New York State Lottery for Education Law)
First tickets sold: Jun 17, 1967
Run by: New York Lottery
Minimum age: 18[41]
Multistate games: Mega Millions, Powerball, Cash4Life[10]
Where the money goes: Tax Law § 1601 dedicates net lottery proceeds to education: for the fiscal year beginning April 1, 1976, proceeds were applied exclusively to aid for pupils with special educational needs, and thereafter to supplemental aid for all schoolchildren, with increases in lottery proceeds added as increases to the funds available for that aid.[38]
Online sales (iLottery): Limited
Notes
The New York Lottery's own online channel (mynylottery.org / the NY Lottery app) sells subscriptions, up to one year, for draw games, not on-demand single-ticket purchase or e-instant/scratch-off play; individual ticket and instant-game sales remain primarily in-person via licensed retailers. A 2020 Gaming Commission approval opened the door to mobile purchase of instant games through third-party courier apps such as Jackpocket and Jackpot.com, rather than a direct Lottery e-instant platform.
[10],[11]
Courier services: Live
Third-party couriers such as Jackpocket buy tickets from licensed retailers on a customer's behalf rather than selling tickets directly; New York requires couriers to register with the state.
[23]?

Lottery sales and money kept by the stateState fiscal years

SalesKept by the stateOnline gambling legalized

$5.0B$10.0BFY2012FY2015FY2018FY2021FY20241$9.0B$3.6B

1Apr 19, 2021: online sports betting legalized · launched Jan 8, 2022

Yearly figures

Fiscal year	Sales	Prizes	Administration	Kept by the state	Prize share
FY2024	$9.0B	$4.9B	$417M	$3.6B	55%
FY2023	$9.0B	$4.9B	$402M	$3.7B	55%
FY2022	$8.9B	$4.9B	$388M	$3.6B	55%
FY2021	$7.7B	$4.4B	$260M	$3.0B	57%
FY2020	$8.3B	$4.6B	$393M	$3.3B	55%
FY2019	$8.8B	$4.9B	$405M	$3.5B	56%
FY2018	$8.6B	$4.8B	$385M	$3.4B	56%
FY2017	$8.3B	$4.6B	$399M	$3.3B	56%
FY2016	$8.3B	$4.6B	$392M	$3.3B	55%
FY2015	$7.9B	$4.4B	$374M	$3.1B	56%
FY2014	$7.9B	$4.4B	$391M	$3.1B	56%
FY2013	$7.7B	$4.2B	$389M	$3.1B	55%
FY2012	$7.4B	$4.1B	$346M	$2.9B	56%

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

Lottery timeline

1967 · Launched · Lottery
New York Lottery begins operations under the newly created Division of the Lottery[8],[7]
Nov 8, 1966 · Legalized · Lottery
Voters approve constitutional amendment authorizing a state lottery for education[8]

Licensed operators

Operator	Brand	Vertical	License	Status	Partner / venue
American Racing and Entertainment	Tioga Downs Casino, Racing & Entertainment	Commercial casinos	Gaming Facility License	active	Nichols, Tioga County, NY[50]
Bally's Corporation	Bally's Bronx	Commercial casinos	Gaming Facility License (downstate)	active	Ferry Point, The Bronx, NY[50],[51]
Churchill Downs Incorporated	del Lago Resort Casino	Commercial casinos	Gaming Facility License	active	Tyre, Seneca County, NY[50]
Genting Group	Resorts World New York City	Commercial casinos	Gaming Facility License (downstate)	active	South Ozone Park, Queens, NY[50],[51]
Genting Group	Resorts World Catskills	Commercial casinos	Gaming Facility License	active	Thompson, Sullivan County, NY[50]
Hard Rock International	Hard Rock Metropolitan Park	Commercial casinos	Gaming Facility License (downstate)	pending	Steve Cohen / Metropolitan Park · Willets Point, Queens, NY[50],[51]
Rush Street Gaming	Rivers Casino & Resort at Mohawk Harbor	Commercial casinos	Gaming Facility License	active	Schenectady, NY[50]
Oneida Indian Nation	Turning Stone Resort Casino	Tribal casinos	Tribal-State Compact Facility	active	Verona, NY[52]
Seneca Nation of Indians	Seneca Niagara Resort & Casino	Tribal casinos	Tribal-State Compact Facility	active	Niagara Falls, NY[52]
Seneca Nation of Indians	Seneca Allegany Resort & Casino	Tribal casinos	Tribal-State Compact Facility	active	Salamanca, NY[52]
Seneca Nation of Indians	Seneca Buffalo Creek Casino	Tribal casinos	Tribal-State Compact Facility	active	Buffalo, NY[52]
St. Regis Mohawk Tribe	Akwesasne Mohawk Casino Resort	Tribal casinos	Tribal-State Compact Facility	active	Hogansburg, NY[52]
Boom Fantasy	Boom Fantasy	Daily fantasy	IFS Contest Operator Registration	active	[53]
DataForce	DataForce	Daily fantasy	IFS Contest Operator Registration	active	[53]
DraftKings	DraftKings	Daily fantasy	IFS Contest Operator Registration	active	[53]
FanDuel	FanDuel	Daily fantasy	IFS Contest Operator Registration	active	[53]
For Players By Players	For Players By Players	Daily fantasy	IFS Contest Operator Registration	active	[53]
Gully Cricket	Gully Cricket	Daily fantasy	IFS Contest Operator Registration	active	[53]
MastersFantasyLeagues.com	MastersFantasyLeagues.com	Daily fantasy	IFS Contest Operator Registration	active	[53]
PrizePicks	PrizePicks	Daily fantasy	IFS Contest Operator Registration	active	[53]
RealTime Fantasy Sports	RealTime Fantasy Sports	Daily fantasy	IFS Contest Operator Registration	active	[53]
SharpLink Gaming	SharpLink Gaming	Daily fantasy	IFS Contest Operator Registration	active	[53]
Splash Sports	Splash Sports	Daily fantasy	IFS Contest Operator Registration	active	[53]
Underdog Fantasy	Underdog (Synkt Games)	Daily fantasy	IFS Contest Operator Registration	active	[53]
Yahoo Fantasy Sports	Yahoo	Daily fantasy	IFS Contest Operator Registration	active	[53]
Bally's Corporation	Bally Bet	Sports (online)	Mobile Sports Wagering Platform Provider License	active	[54]
BetMGM	BetMGM	Sports (online)	Mobile Sports Wagering Platform Provider License	active	[54]
Caesars Entertainment	Caesars Sportsbook	Sports (online)	Mobile Sports Wagering Platform Provider License	active	[54]
DraftKings	DraftKings Sportsbook	Sports (online)	Mobile Sports Wagering Platform Provider License	active	[54]
Fanatics Betting and Gaming	Fanatics Sportsbook	Sports (online)	Mobile Sports Wagering Platform Provider License	active	[54]
FanDuel	FanDuel Sportsbook	Sports (online)	Mobile Sports Wagering Platform Provider License	active	[54]
Genting Group	Resorts World Bet	Sports (online)	Mobile Sports Wagering Platform Provider License	active	[54]
PENN Entertainment	theScore Bet	Sports (online)	Mobile Sports Wagering Platform Provider License	active	[54]
Rush Street Interactive	Rush Street Interactive (BetRivers)	Sports (online)	Mobile Sports Wagering Platform Provider License	active	[54]
American Racing and Entertainment	Vernon Downs Casino Hotel	VGTs / VLTs	VLT Facility License	active	Vernon, NY[55]
Delaware North	Finger Lakes Gaming & Racetrack	VGTs / VLTs	VLT Facility License	active	Farmington, NY[55]
Delaware North	Hamburg Gaming at the Fairgrounds	VGTs / VLTs	VLT Facility License	active	Hamburg, NY[55]
Genting Group	Resorts World Hudson Valley	VGTs / VLTs	VLT Facility License	active	Newburgh, NY[55]
MGM Resorts International	Empire City Casino at Yonkers Raceway	VGTs / VLTs	VLT Facility License	active	Yonkers, NY[55]
Saratoga Casino Holdings	Saratoga Casino Hotel	VGTs / VLTs	VLT Facility License	active	Saratoga Springs, NY[55]
Suffolk Regional Off-Track Betting Corporation	Jake's 58 Hotel & Casino	VGTs / VLTs	VLT Facility License	active	Islandia, NY[55]
Western Regional Off-Track Betting Corporation	Batavia Downs Gaming & Hotel	VGTs / VLTs	VLT Facility License	active	Batavia, NY[55]

Casinos

21 properties open, 1 approved but not built, 1 under construction, 1 closed.

Property	Type	City	Operator	Opened	Sportsbook	Hotel
Bally's Bronx Awarded a downstate casino license on December 15, 2025, for a planned casino at Ferry Point; not yet built, and news reports on an expected opening date conflict with each other. [70]	Commercial casino Approved, not built	Bronx	Bally's Corporation
Del Lago Resort & Casino[71]	Commercial casino	Tyre		2017		Yes
Jake's 58 Hotel & Casino[71]	Commercial casino	Islandia	Suffolk Regional Off-Track Betting Corporation	2017		Yes
Metropolitan Park Awarded a downstate casino license on December 15, 2025, for a planned casino near Citi Field; under construction with a planned opening of June 2030, and as of early 2026 a resident lawsuit against the license was still active. [72]	Commercial casino Under construction	Queens	Hard Rock International
Resorts World Catskills[71]	Commercial casino	Kiamesha Lake	Genting Group	2018		Yes
Resorts World Hudson Valley[71]	Commercial casino	Newburgh	Genting Group	2022
Resorts World New York City Opened as a video-lottery racino in 2011; the state gave final approval for a full downstate casino license on December 15, 2025, and live table games began April 28, 2026. [73]	Commercial casino	Queens	Genting Group	2011	Yes
Rivers Casino & Resort Schenectady[71]	Commercial casino	Schenectady	Rush Street Gaming	2017		Yes
Batavia Downs Casino[71]	Racino	Batavia	Western Regional Off-Track Betting Corporation	2005
Empire City Casino at Yonkers Raceway Offers video lottery terminals and automated electronic table games, not live-dealt table games; MGM withdrew its bid for a full downstate casino license on October 14, 2025. [71],[74]	Racino	Yonkers	MGM Resorts International	2006
Finger Lakes Gaming & Racetrack[71]	Racino	Farmington		2004
Saratoga Casino Hotel[71]	Racino	Saratoga Springs	Saratoga Casino Holdings	2004		Yes
The Fairgrounds Gaming & Entertainment[71]	Racino	Hamburg		2010
Tioga Downs Casino Resort In 2016 it became the first New York racino to be upgraded to a full commercial casino license with live table games. [71]	Racino	Nichols	American Racing and Entertainment	2006
Vernon Downs Casino Hotel[71]	Racino	Vernon	American Racing and Entertainment	2006		Yes
Akwesasne Mohawk Casino Resort[71]	Tribal casino	Hogansburg	St. Regis Mohawk Tribe	1999		Yes
Lakeside Entertainment[71]	Tribal casino	Union Springs	Cayuga Nation	2014
Point Place Casino[71]	Tribal casino	Bridgeport	Oneida Indian Nation	2018
Seneca Allegany Casino & Hotel[71]	Tribal casino	Salamanca	Seneca Nation of Indians	2012		Yes
Seneca Buffalo Creek Casino[71]	Tribal casino	Buffalo	Seneca Nation of Indians	2007
Seneca Niagara Casino & Hotel[71]	Tribal casino	Niagara Falls	Seneca Nation of Indians	2002		Yes
Turning Stone Resort Casino[71]	Tribal casino	Verona	Oneida Indian Nation	1993		Yes
Yellow Brick Road Casino[71]	Tribal casino	Chittenango	Oneida Indian Nation	2015

Closed (1)

Property	Type	City	Operator	Open	Sportsbook	Hotel
Monticello Gaming & Raceway The casino floor closed in 2019; the harness track continues to operate. [71]	Racino	Monticello		? – 2019

Enforcement

Penalties against licensed companies

Date	Against	Action	Amount	What happened
Sep 9, 2026	VGW Holdings Pty Ltd (operator of Chumba Casino, Global Poker and Luckyland Slots)	Settlement Sweepstakes casinos	$8.0M	NY Attorney General James secured $8 million in disgorgement, penalties and costs from VGW, the sweepstakes-casino operator behind Chumba Casino, Global Poker and Luckyland Slots, resolving the state's case following the 2025 cease-and-desist campaign against unlicensed sweepstakes casinos.[59]
Sep 15, 2023	del Lago Resort and Casino	Fine Commercial casinos	$1,000	NYSGC fined del Lago Resort and Casino $1,000 after a security officer on duty at the hotel-casino entrance failed to challenge an unescorted minor who accessed the gaming floor for about three minutes, a first violation of the underage gaming-floor access rule.[60]

Actions against unlicensed operators

Date	Against	Action	What happened
Jul 31, 2026	Kalshi	Lawsuit Prediction markets	After Kalshi lost its federal suit against the Gaming Commission's cease-and-desist order, NY Attorney General James sued KalshiEX, LLC, alleging its prediction markets are an unlicensed, illegal gambling operation accessible to bettors as young as 18, and seeking forfeiture of gains, consumer restitution and fines equal to triple Kalshi's illegal gains; James filed parallel unlicensed-gambling suits against Coinbase and Gemini (April 21, 2026) and Polymarket (September 24, 2026) on the same legal theory.[61],[62],[63]
Feb 25, 2026	Valve Corporation	Lawsuit	NY Attorney General James sued Valve Corporation alleging its paid in-game "loot box" features in Counter-Strike 2, Team Fortress 2 and Dota 2, which sell players a chance at rare virtual items, constitute illegal gambling under New York law, seeking to stop the feature and disgorge Valve's gains.[64]
Oct 24, 2025	Kalshi	Cease and desist Prediction markets	NYSGC ordered Kalshi to stop offering its unlicensed sports-related prediction markets in New York; Kalshi did not comply and instead sued the Commission in federal court to block the order, losing that case in July 2026.[65],[66]
Jun 6, 2025	26 unlicensed online sweepstakes casino operators (including Chumba, Fliff, Global Poker, High 5 Casino, Luckyland, McLuck, Sportzino and Zula Casino)	Cease and desist Sweepstakes casinos	NY Attorney General Letitia James sent cease-and-desist letters to the operators of 26 online sweepstakes-casino platforms, arguing their virtual coins (redeemable for cash or prizes) make them illegal gambling under state law; all 26 platforms ended the sale of sweepstakes coins in New York.[67]

Tribal gaming

Compact notices in the Federal Register: 5 · first notice Jan 30, 1995, latest Dec 22, 2023

Tribal gaming revenue in the NIGC Washington, D.C. Region

NIGC Washington, D.C. RegionFederal fiscal years

$5.0B$10.0B$15.0BFY2019FY2021FY2023FY2025$11.2B

The National Indian Gaming Commission reports revenue only by region. This region also includes Alabama, Connecticut, Florida, Louisiana, Massachusetts, Mississippi, North Carolina.[68]

Compact notices

Published	Tribe	Notice	Federal Register
Dec 22, 2023	Seneca Nation of Indians	Amendment approved	88 FR 88640
Mar 7, 2005	St Regis Mohawk Tribe	Amendment approved	70 FR 11027
Dec 9, 2002	Seneca Nation of Indians	Compact took effect without action	67 FR 72968
Aug 13, 1999	St Regis Mohawk Tribe	Amendment took effect without action	64 FR 44234
Jan 30, 1995	St Regis Mohawk Tribe	Amendment approved	60 FR 5814

The Interior Department publishes a notice when a compact or amendment is approved or takes effect. Older compacts published before 1994 are not included.

Problem gambling

Name and terms of the statewide self-exclusion program: New York Voluntary Self-Exclusion Program (Gaming Commission), covering pari-mutuel/ADW, sports wagering, commercial casinos, video lottery, Lottery draw/instant/QuickDraw games, interactive fantasy sports, and charitable gaming.[69]
Available exclusion durations (e.g. 1 year: 1 year, 3 years, 5 years, lifetime[69]

Economy

Adults 21 and over: 15.1M (2024; 20.0M residents)
Gambling revenue per adult: $378 in 2025 · 12th of 29 states with a full year of reports
$5.7B kept by operators from commercial casinos, sports (online), sports (retail), vgts / vlts, divided by adults 21 and over. Tribal casinos and the lottery are not included.
Gambling taxes collected: $1.3B in FY2025 · 0.98% of all state taxes
Gambling jobs: 7,191 in 2025 · $99,538 average annual pay
Undercount: the Bureau of Labor Statistics withholds some figures to protect individual employers.

Gambling taxes collectedState fiscal years

Gambling taxesLottery proceeds

$2.0B$4.0BFY2013FY2016FY2019FY2022FY2025$1.3B$3.6B

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

2,5005,0007,5002015201720192021202320257,191

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, 2025

Industry	Ownership	Employers	Jobs	Average pay
Gambling industries	tribal and other government-owned		withheld
Gambling industries	privately owned	59	2,180	$162,340
Casino hotels	tribal and other government-owned		withheld
Casino hotels	privately owned	11	5,011	$72,202

Taxes by fiscal year

Fiscal year	Amusement taxes	Pari-mutuel taxes	Share of state taxes	Lottery proceeds
FY2025	$166M	$1.1B	0.98%	—
FY2024	$163M	$913M	0.90%	$3.6B
FY2023	$173M	$757M	0.74%	$3.7B
FY2022	$1.5M	$13.9M	0.01%	$3.6B
FY2021	$76.0K	$12.1M	0.01%	$3.0B
FY2020	$2.0M	$15.9M	0.02%	$3.3B
FY2019	$2.3M	$21.4M	0.03%	$3.5B
FY2018	$2.8M	$21.3M	0.03%	$3.4B
FY2017	$2.9M	$16.4M	0.02%	$3.3B
FY2016	$1.2M	$19.8M	0.03%	$3.3B

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, 2025 annual averages, NAICS 7132 (Gambling industries)

Timeline

Jul 31, 2026 · Other · Prediction markets
Governor Hochul and AG James announce New York has sued KalshiEX LLC for operating an illegal, unlicensed gambling business[19]
Jun 2026 · Other · Online casino
S2614/A6027 online casino legalization bills die at the end of the 2026 session without gubernatorial support[35]?
Apr 1, 2026 · Tax Change · Commercial casinos
Temporary upstate slot/electronic table game tax rate renewed at 30% through mid-2031[3]
Jan 7, 2026 · Other · Online casino
Sen. Addabbo introduces S2614, proposing a 30.5%-tax online casino/iGaming legalization bill; companion A6027 introduced in Assembly[35]
Dec 15, 2025 · Expanded · Commercial casinos
Gaming Commission unanimously licenses three new NYC-area commercial casinos (Resorts World NYC conversion, Bally's Bronx, Hard Rock Metropolitan Park)[3]
Sep 30, 2025 · Other · Commercial casinos
Deadline for downstate casino applicants to complete entitlement/SEQR review processes[3]
Jul 2025 · Cease And Desist · Prediction markets
Gaming Commission takes a cease-and-desist position against Kalshi's sports-related event contracts as unlicensed sports wagering[19]?
Mar 2025 · Cease And Desist · Pick'em fantasy
Underdog settles with New York over "Pick'em"/"Draft" contests found unauthorized under its temporary DFS license, exits NY[25]
Oct 3, 2023 · Regulation Adopted · Pick'em fantasy
Gaming Commission adopts 9 NYCRR § 5602.1(a)(4), barring IFS contests based on proposition betting or "whether an individual athlete or a single team will surpass an identified statistical achievement" -- banning the single-player, against-the- house "pick'em" format (PrizePicks, Underdog, Boom Fantasy, etc.) while leaving peer-to-peer DFS contests permitted[24]
9 NYCRR § 5602.1(a)(4)
Mar 22, 2022 · Other · Daily fantasy
NY Court of Appeals holds, 4-3 in White v. Cuomo, that interactive fantasy sports contests are not unconstitutional gambling, reversing a 2020 Appellate Division ruling against DFS[13]
Jan 8, 2022 · Launched · Sports (online)
Mobile sports wagering launches with initial licensed operators[1]
Apr 19, 2021 · Legalized · Sports (online)
Gov. Cuomo signs FY2022 budget bill (S2509-C/A3009-C, Part Y) legalizing mobile sports wagering[2]
Laws of 2021, ch. 59 (S2509-C/A3009-C, Part Y)
Apr 1, 2021 · Tax Change · Commercial casinos
Upstate commercial casino slot/electronic table game tax temporarily set at 30%[3]
2019 · Launched · Sports (retail)
Retail sports wagering launches at licensed NY gaming facilities[1]
Dec 2016 · Launched · Commercial casinos
Upstate commercial casinos begin opening (del Lago, Rivers Schenectady, Tioga Downs, Resorts World Catskills)[3]
2016 · Legalized · Daily fantasy
Legislature authorizes and regulates interactive fantasy sports after 2015 AG opinion that DFS was illegal gambling[12]
Nov 5, 2013 · Legalized · Commercial casinos
Statewide referendum amends NY Constitution to allow up to seven commercial casinos[3],[4]
Upstate NY Gaming Economic Development Act of 2013
May 2013 · Compact Amended · Tribal casinos
Oneida Indian Nation, New York State, and Madison/Oneida Counties reach landmark compact settlement[4]
2002 · Launched · Tribal casinos
Seneca Niagara Casino opens, ending Turning Stone's status as NY's only land casino[4]
Jul 16, 1993 · Launched · Tribal casinos
Turning Stone Resort Casino opens under Oneida Indian Nation-State compact[4]
1967 · Launched · Lottery
New York Lottery begins operations under the newly created Division of the Lottery[8],[7]
Nov 8, 1966 · Legalized · Lottery
Voters approve constitutional amendment authorizing a state lottery for education[8]
N.Y. Const. art. I, § 9 (1966 amendment)

Regulators

New York State Gaming Commission — Sports (online), Sports (retail), Commercial casinos, Tribal casinos, VGTs / VLTs, Daily fantasy, Pick'em fantasy, Pari-mutuel, Charitable gaming
Revenue reports · License list · Self-exclusion
New York Lottery — Lottery, iLottery, Lottery couriers, VGTs / VLTs
Revenue reports
New York Gaming Facility Location Board — Commercial casinos

Sources

Sports Wagering · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“Sports wagering revenue is taxed at 51 percent”
S2509-C (2021) — FY2022 budget revenue bill, Part Y (mobile sports wagering) · New York State Senate (OpenLegislation) · bill · retrieved Oct 11, 2026
Action log shows passed Senate (38-25) and Assembly Apr. 6, 2021, signed by the Governor Apr. 19, 2021 as Chapter 59 of the Laws of 2021; Part Y provides for regulation of sports wagering and mobile sports wagering.
“signed chap.59”
Commercial Casinos · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“On December 15, 2025, the Commission unanimously voted to license three new casinos.”
Turning Stone Resort Casino · Wikipedia · secondary · retrieved Oct 10, 2026
secondary source only
Native American gaming · Wikipedia · secondary · retrieved Oct 10, 2026
secondary source only
Gaming Compact · Seneca Nation of Indians · compact · retrieved Oct 11, 2026
Names the three casinos operated under the compact (Seneca Niagara, Seneca Allegany, Seneca Buffalo Creek).
“to cooperate in the establishment of three "class III gaming" casino facilities”
Statutes · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“Article 34 NEW YORK STATE LOTTERY FOR EDUCATION”
New York Lottery · Wikipedia · secondary · retrieved Oct 11, 2026
States voters approved a constitutional amendment on Nov. 8, 1966 (over 60% in favor) authorizing a lottery for education, and the Legislature created the Division of the Lottery and a Lottery Commission in 1967 within the Department of Taxation and Finance; gives no exact first-ticket-sale or first-drawing date.
50 Years and More Than $150 Billion in Lottery Sales · New York State Gaming Commission · regulator page · retrieved Oct 12, 2026
Official June 16, 2017 release states that New York City banks began selling $1 lottery tickets on June 17, 1967.
New York Lottery — Draw Games · New York Lottery · regulator page · retrieved Oct 10, 2026
Offers draw-game subscriptions (up to one year) via a sign-up link to mynylottery.org; does not offer on-demand single-ticket or e-instant purchase, and directs single-ticket buyers to in-person retailers.
N.Y. Approves Instant Lottery Sales by Phone · Global Gaming Business News · press · retrieved Oct 10, 2026
Reports the Gaming Commission's 2020 approval of mobile/phone sale of instant games, which opened the door to a third-party courier app rather than a direct Lottery e-instant platform.
Interactive Fantasy Sports · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“Operators pay New York State 15% of IFS gross revenue generated within the state.”
New York Court of Appeals Rules That Interactive Fantasy Sports Contests Do Not Constitute Gambling Under State Constitution · Gibson Dunn · secondary · retrieved Oct 10, 2026
secondary law-firm summary of White v. Cuomo (law firm client alert, not the court opinion itself)
Video Lottery · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“more than 17,000 machines located in nine facilities”
New York Senate Bill S6969 (2025) · New York State Senate (OpenLegislation) · bill · retrieved Oct 10, 2026
Would add Racing, Pari-Mutuel Wagering and Breeding Law § 912 authorizing historical horse racing (HHR) operated by franchise/racing corporations and regional OTBs; companion Assembly bill A11432 referred to Committee on Racing and Wagering, enactment not confirmed.
Batavia Downs could push for legalization of historical horse racing in New York · CDC Gaming · press · retrieved Oct 10, 2026
Reports HHR machines are not yet legal in New York and that Batavia Downs has discussed advocating for legalization.
S5935 - Prohibits online sweepstakes gaming · New York State Senate (OpenLegislation) · bill · retrieved Oct 10, 2026
Actions table shows delivered to Governor 12/1/2025, signed as Chapter 605 of the Laws of 2025 on 12/5/2025; adds new RPTL §912.
“signed chap.605”
New York Penal Law § 225.00 — Gambling offenses; definitions of terms · New York State Senate (OpenLegislation) · statute · retrieved Oct 10, 2026
“stakes or risks something of value upon the outcome of a contest of chance”
Governor Hochul and Attorney General James Announce New York Has Sued Kalshi · New York Attorney General · press · retrieved Oct 10, 2026
“New York has sued KalshiEX, LLC (Kalshi) for running an illegal gambling operation in New York”
N.Y. Penal Law § 225.00 — Definitions · New York Public Law (reproducing NY Penal Law) · statute · retrieved Oct 10, 2026
“"Contest of chance" means any contest, game, gaming scheme or gaming device in which the outcome depends in a material degree upon an element of chance, notwithstanding that skill of the contestants may also be a factor therein.”
Plato's Cave Corp. v. State Liquor Authority · New York courts (via vLex case-law mirror) · court · retrieved Oct 10, 2026
Held a poker-style video game was a "contest of chance" because the outcome depends in a material degree on chance (the draw of cards), despite a skill component.
Illegal gambling machines found inside Roosevelt fish market · News 12 New York (Nassau/Long Island) · press · retrieved Oct 10, 2026
Reports Nassau County police's May 2026 seizure of four electronic gambling machines and over $4,000 cash from a Roosevelt fish market, with charges under NYS Alcoholic Beverage Control Law and Hempstead Town public-assembly licensing provisions.
Lottery couriers: big changes in New Jersey proposal · LotteryUSA · secondary · retrieved Oct 10, 2026
secondary source only; article is primarily about NJ but states NJ/NY are the only two states with explicit courier-registration regimes
9 NYCRR Chapter VI (Interactive Fantasy Sports), Part 5602 — Permissible Contests · New York State Gaming Commission · regulation · retrieved Oct 10, 2026
§ 5602.1(a)(4); PDF footer reads 'updated (10/23)', consistent with secondary reporting (Vixio, The Lines) that the Commission adopted this ban Oct. 3, 2023. Exact adoption date not independently confirmed against a Commission meeting record/NY Register filing in this pass.
“Contests shall not be based on proposition betting or contests that have the effect of mimicking proposition betting. Contests in which a contestant must choose, directly or indirectly, whether an individual athlete or a single team will surpass an identified statistical achievement, such as points scored, are prohibited.”
Underdog exiting NY after $17.5M settlement, entering NJ and DE · SBC Americas · press · retrieved Oct 10, 2026
secondary source only
Horse Racing · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“oversees and regulates New York's pari-mutuel wagering and harness racing”
Racing, Pari-Mutuel Wagering and Breeding Law § 1012 — Account wagering licenses · New York State Senate (OpenLegislation) · statute · retrieved Oct 10, 2026
“Racing associations and corporations, franchised corporations, off-track betting corporations”
NYRAbets provisional license for ADW · Michigan Gaming Control Board · regulator page · retrieved Oct 10, 2026
out-of-state regulator confirmation that NYRA Bets (NY Racing Association's ADW platform) is a multi-state ADW operator; cited for NY's adw vertical in absence of a found NY-specific NYRA Bets license page
Charitable Gaming · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
Racing, Pari-Mutuel Wagering and Breeding Law § 1367(1)(t),(s),(x) — Sports event, prohibited sports event, sports wagering definitions · New York State Senate (OpenLegislation) · statute · retrieved Oct 11, 2026
No esports/electronic sports/video game reference anywhere in § 1367(1); "sport" and "athletic event" are themselves undefined.
“"Sports event" means any professional sport or athletic event and any collegiate sport or athletic event, except a prohibited sports event”
9 NYCRR §§ 5300-5330.45 — Chapter IV (Division of Gaming), Subchapter B (Casino Gaming): §§ 5329.1 (Applicability and definitions), 5329.13 (Sports wager types), 5330.1 (Mobile applicability and definitions), 5330.13 (incorporating § 5329.13 for mobile wagering) · New York State Gaming Commission · regulation · retrieved Oct 11, 2026
Full 581-page PDF fetched and text-searched directly in this pass; no occurrence of "esport," "electronic sport," "e-sport," or "video game" as a wagering category anywhere in Parts 5300-5330 (the only "electronic sports" hits are unrelated references to "electronic sports wagering tickets"). § 5329.13(a)-(b) requires Commission approval of each sport/league/organization before a licensee may offer wagers on it; § 5330.13 incorporates this for mobile wagering.
“A casino sports wagering licensee shall not offer sports wagers on: (i) any prohibited sports event... (iv) any event that is not a sports event”
New York State Gaming Commission Implores Leagues to Seek Restriction, Limitation or Exclusion of Certain Wagers · Duane Morris LLP · secondary · retrieved Oct 11, 2026
Law-firm client alert describing the Commission's Feb. 4, 2026 letter to leagues; secondary source only.
“the NYSGC retains that authority in New York by enumerating which sports, leagues and wager types are approved for betting”
Is esports betting legal in the U.S.? Full 2025 State-by-State Guide · esports.net · secondary · retrieved Oct 11, 2026
Page returned HTTP 403 on direct fetch; confirmed only via search-result summary (not an on-page excerpt), which places New York among states that have legalized sports betting generally but "have not made it clear one way or the other if esports betting is allowed or not," rather than among confirmed-legal esports states.
NY Gaming Commission sets out sports betting regulations · iGaming Business · secondary · retrieved Oct 10, 2026
Secondary source only; describes the Commission's requirement that wagering events have independently verifiable outcomes and that the Commission controls the approved sports/league menu, with no esports-specific mention.
Senate Bill S2614 — relates to establishing mobile and online gaming · New York State Senate (OpenLegislation) · bill · retrieved Oct 10, 2026
secondary/bill-tracker summary; exact session-end outcome not independently confirmed against the Senate's own bill-status page in this research pass
Assembly Bill A6027 — companion online-casino legalization bill · New York State Senate (OpenLegislation) · bill · retrieved Oct 10, 2026
secondary/bill-tracker summary; companion Assembly bill to S2614
Racing, Pari-Mutuel Wagering and Breeding Law § 1367-A (Mobile sports wagering) · New York State Senate · statute · retrieved Oct 10, 2026
Subdivision 7(d) requires winning platform providers to remit 'the highest percentage of gross gaming revenue from mobile sports wagering contained in an applicant's bid' rather than stating a fixed rate; 51% is the rate that resulted from the 2021 bidding process, not statutory text itself.
“a one-time fee of twenty-five million dollars”
Tax Law § 1601 — Statement of purpose (New York State Lottery for Education Law) · New York State Senate (OpenLegislation) · statute · retrieved Oct 11, 2026
“are to be applied exclusively for the purpose of providing aid to pupils with special educational needs”
9 NYCRR § 5313.2 — Age for gaming participation; signage; responsibilities · New York State Gaming Commission (via Cornell LII) · regulation · retrieved Oct 11, 2026
“A gaming facility licensee shall not allow or permit any person who is under 21 years of age to...”
Bingo · New York State Gaming Commission · regulator page · retrieved Oct 11, 2026
“Individuals under the age of 18 years of age are permitted to attend bingo occasions but are not permitted to play bingo.”
Tax Law § 1610 — Sales to certain persons prohibited · New York State Senate (OpenLegislation) · statute · retrieved Oct 11, 2026
“No ticket shall be sold to any person under the age of eighteen years”
Racing, Pari-Mutuel Wagering and Breeding Law § 108(2) · New York State Senate (OpenLegislation) · statute · retrieved Oct 11, 2026
“shall permit any person who is actually or apparently under eighteen years of age to bet on gaming activity”
Racing, Pari-Mutuel Wagering and Breeding Law § 1367 (Definitions) · New York State Senate · statute · retrieved Oct 10, 2026
“'Minor' means any person under the age of twenty-one years.”
New York March Madness bettors face restrictions on wagering on local college teams · Tully Rinckey PLLC · secondary · retrieved Oct 11, 2026
Confirms bettors may wager on out-of-state college teams; in-state schools named include Hofstra, Long Island University, St. John's and Siena.
“New York State regulations prohibit wagering on in-state colleges”
New York Not Budging on College Player Prop Betting Ban, Regulator Says · Covers · press · retrieved Oct 11, 2026
Quotes Gaming Commission Chairman Brian O'Dwyer; the ban is a Commission policy/licensing practice rather than text in the sports-wagering statute itself.
“made a policy determination to prohibit individual athletic-based proposition betting within any collegiate event”
Racing, Pari-Mutuel Wagering and Breeding Law § 1367-A(5)(b) — Account deposits and withdrawals · New York State Senate (OpenLegislation) · statute · retrieved Oct 11, 2026
2025 bills (A9557, S10152, A8724) would replace credit/debit cards with bank transfers, checks, and commission-approved cash deposits; not confirmed enacted.
“a credit card spending amount of two thousand five hundred dollars per year ... this limitation shall not apply to other payment methods or to debit cards”
Racing, Pari-Mutuel Wagering and Breeding Law § 1407 (State tax) · New York State Senate (OpenLegislation) · statute · retrieved Oct 10, 2026
Not yet cited elsewhere in this file; the existing dfs tax_rates row predates this fetch and cites gaming-ny-ifs instead.
“registrants shall pay a tax equivalent to fifteen percent of their interactive fantasy sports gross revenue generated within the state; in addition, registrants shall pay a tax equal to one-half of one percent, but not to exceed fifty thousand dollars annually”
Racing, Pari-Mutuel Wagering and Breeding Law § 1367 (Sports wagering) — subdivision 7 · New York State Senate (OpenLegislation) · statute · retrieved Oct 10, 2026
“casinos shall pay a tax equivalent to ten percent of their sports wagering gross gaming revenue, excluding sports wagering gross gaming revenue attributed to mobile sports wagering offered pursuant to section thirteen hundred sixty-seven-a of this title”
Tax Law § 1612 (Disposition of revenues) — subdivision b, paragraph 1 (video lottery vendor's fee) · New York State Senate (OpenLegislation) · statute · retrieved Oct 10, 2026
Facility-specific vendor's-fee percentages (39.5%-56%) are quoted in full in the vgt tax_rates rate_text; this excerpt covers only the lead-in clause. Current page revision dated 2026-06-05; the 2025-06-01 Genesee County subparagraph (E) is on this revision.
“less ten percent of the total revenue wagered after payout for prizes to be retained by the division for operation, administration, and procurement purposes; (ii) less a vendor's fee the amount of which is to be paid for serving as a lottery agent to the track operator of a vendor track or the operator of any other video lottery gaming facility”
Commercial Casinos · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“del Lago Resort Casino, Resorts World Catskills, Resorts World Casino New York City, Rivers Casino at Mohawk Harbor, Tioga Downs Casino, Bally's Bronx, Hard Rock Metropolitan Park.”
New York Gaming Commission grants final approval for three NYC casino projects · Casino Beats · press · retrieved Oct 10, 2026
“The New York State Gaming Commission approved all three downstate casino licenses on December 15, 2025: Bally's Bronx, Hard Rock Metropolitan Park, and Resorts World New York City.”
Indian Gaming · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“Three tribes offer lawful gaming in New York State: the Seneca Nation of Indians, the St. Regis Mohawks, and the Oneida Indian Nation of New York.”
Interactive Fantasy Sports (IFS) · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“Permitted IFS Operators: Boom Fantasy, DataForce LLC, DraftKings, FanDuel, For Players By Players, Gully Cricket, MastersFantasyLeagues.com, PrizePicks, RealTime Fantasy Sports, SharpLink Gaming Ltd, Splash Sports, Synkt Games Inc d/b/a Underdog, Yahoo.”
Sports Wagering · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“Nine licensed mobile sports wagering platform providers: Bally Bet, BetMGM, Caesars Sportsbook, DraftKings Sportsbook, theScore Bet, Fanatics Sportsbook, FanDuel Sportsbook, Resorts World Bet, Rush Street Interactive.”
Video Lottery · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
“Empire City Casino at Yonkers Raceway, Saratoga Casino Hotel, Finger Lakes Gaming & Racetrack, Resorts World Hudson Valley, Hamburg Gaming at the Fairgrounds, Vernon Downs Casino Hotel, Batavia Downs Gaming, Jake's 58 Hotel & Casino.”
2020 Annual Report, Division of Horse Racing and Pari-Mutuel Wagering · New York State Gaming Commission · regulator report · retrieved Oct 11, 2026
“TOTAL HANDLE ON NYS RACING ... $2,055,107,259”
2022 Annual Report, Division of Horse Racing and Pari-Mutuel Wagering · New York State Gaming Commission · regulator report · retrieved Oct 11, 2026
“TOTAL HANDLE ON NYS RACING ... $2,738,404,339”
2024 Annual Report, Division of Horse Racing and Pari-Mutuel Wagering · New York State Gaming Commission · regulator report · retrieved Oct 11, 2026
“2024 TOTAL HANDLE ON RACES RUN IN NEW YORK ... TOTAL HANDLE ON NYS RACING ... $2,501,370,132”
Attorney General James Secures $8 Million from Leading Operator of Illegal Online Sweepstakes Casinos · Office of the New York State Attorney General · regulator page · retrieved Oct 11, 2026
“VGW will pay $8 million, including penalties.”
Notice of Violation 23-del-01 (del Lago Resort and Casino) · New York State Gaming Commission · regulator page · retrieved Oct 11, 2026
“Pursuant to 9 NYCRR § 5313.2(e)(1), a first violation of 9 NYCRR § 5313.2(d)(3) carries a mandatory fine of $1,000... DRC is fined $1,000 for this violation.”
Governor Hochul and Attorney General James Announce New York Has Sued Kalshi for Running Illegal Gambling Operation · Office of the New York State Attorney General · regulator page · retrieved Oct 11, 2026
“Kalshi's prediction market is an illegal, unlicensed gambling operation... No matter what they call themselves, prediction markets like Kalshi are gambling platforms, plain and simple.”
Attorney General James Sues Coinbase and Gemini for Running Illegal Gambling Platforms in New York · Office of the New York State Attorney General · regulator page · retrieved Oct 11, 2026
Attorney General James and Governor Hochul Announce Lawsuit Against Polymarket for Running Illegal Gambling Operation · Office of the New York State Attorney General · regulator page · retrieved Oct 11, 2026
Attorney General James Sues Game Developer for Promoting Illegal Gambling Through Video Games · Office of the New York State Attorney General · regulator page · retrieved Oct 11, 2026
“a virtual container known as a "loot box"”
Letter from NYSGC General Counsel to Kalshi (cease-and-desist), October 24, 2025 · New York State Gaming Commission · regulator page · retrieved Oct 11, 2026
Attorney General James and Governor Hochul Release Statement on Court Victory Against Kalshi · Office of the New York State Attorney General · regulator page · retrieved Oct 11, 2026
“New York's gambling laws are designed to protect consumers. Kalshi tried to ignore them. Yesterday, they lost in court.”
Attorney General James Stops Illegal Online Sweepstakes Casinos · Office of the New York State Attorney General · regulator page · retrieved Oct 11, 2026
“New York law prohibits online platforms from offering gambling that involves risking something of value, including virtual coins that can be redeemed for cash or prizes.”
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.”
Voluntary Self-Exclusion · New York State Gaming Commission · regulator page · retrieved Oct 10, 2026
Bally's Bronx · Wikipedia · secondary · retrieved Oct 11, 2026
List of casinos in New York · Wikipedia · secondary · retrieved Oct 11, 2026
Metropolitan Park (Queens) · Wikipedia · secondary · retrieved Oct 11, 2026
“currently under construction”
Resorts World New York City · Wikipedia · secondary · retrieved Oct 11, 2026
“Resorts World's expanded gaming operations began on April 28, 2026 when live table games became available.”
Empire City Casino · Wikipedia · secondary · retrieved Oct 11, 2026
“MGM withdrew its application for a full casino license on October 14, 2025.”