Gamblers have more reason to tune in to this year’s Super Bowl. For the first time in nearly three decades, you can bet on the big game outside of Las Vegas.
If you live in one of the seven states offering state-wide sports betting—Nevada, New Jersey, Pennsylvania, Delaware, Mississippi, Rhode Island, or West Virginia—you can wager on the Feb. 3 contest between the Los Angeles Rams and New England Patriots.
Legal sports betting is an option for all states following the U.S. Supreme Court’s May 2018 ruling in Murphy v. NCAA, which repealed the federal Professional and Amateur Sports Protection Act of 1992 (PASPA). That law had prohibited states from “authorizing” gambling related to professional and amateur sports leagues.
Sports betting is one of the biggest state policy issues of 2019. Eleven states have already introduced legislation this year. Another dozen are expected to introduce bills in the coming months, according to the American Gaming Association. Some states, like Missouri and Virginia, have multiple proposals pending.
In New Mexico, only tribal casinos can take sports bets. New York has legalized sports betting but isn’t yet taking bets.
Below is the tax rate, tax revenue, and online betting availability of each state (all tax rates are imposed on gambling revenue, which is the operator’s share after paying winning bets):
New Jersey
Tax rate: 8.5 percent for in-person bets, 13 percent for online bets
Tax revenue in 2018 (June-December 2018): $7 million from online wagers and nearly $3.5 million from in-person casino bets.
Offers online betting: Yes
Delaware
Tax rate: 50 percent
Tax revenue (June-December 2018): $4.46 million
Offers online betting: No
Pennsylvania
Tax Rate: 34 percent
Tax Revenue (November-December 2018): $1.71 million
Offers online betting: Legalized, but not yet active
West Virginia
Tax Rate: 10 percent
Tax revenue (September 2018-Jan.12, 2019): $605,473
Offers online betting: Yes
Rhode Island
Tax rate: 51 percent
Tax revenue (November 2018): $37,228
Offers online betting: No
Mississippi
Tax rate: 12 percent
Tax revenue (August-December 2018): $1.82 million
Offers online betting: No
Nevada
Tax rate: 6.75 percent
Tax revenue (2018): $20 million
Offers online betting: Yes
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