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As of July 2025, 38 U.S. states and the District of Columbia have legalized sports betting in some form—either online, in-person, or both. This expansion follows the Supreme Court's 2018 decision to overturn the previous federal ban on sports wagering, allowing individual states to regulate the activity. Virtually all states that have legalized sports betting impose taxes on the industry, although the tax structures and rates vary significantly. Most state taxes are applied to the gross gaming revenue (GGR) of sportsbooks—the total amount wagered minus winnings paid out. Some states also implement additional fees or taxes per wager. To illustrate, New York imposes a 51% tax on online sports betting revenue, which is one of the highest rates in the country. In contrast, Nevada maintains a relatively low tax rate of 6.75% on sports betting revenue while Tennessee imposes a 1.85% tax on the total amount wagered (handle), rather than on revenue.
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