Nevada

85pts

Regulation 25/30

Taxation 19/20

Product 18/20

Integrity 12/15

Advertising 11/15

Market Summary

Long-established and successful regulation. Initial licensing cost is potentially sizeable but mitigated by an extremely attractive GGR tax and wide product offering. Requirement to show ID at land-based premises before beginning online betting is outdated.

Channelisation:
89%

Regulation25pts
30

Regulatory framework

Nevada was exempt from the previous PASPA sports betting ban and has a long-established industry. Land-based and online betting is covered by the Nevada Gaming Control Act with licensing and regulation conducted by the NGC/NGCB. All betting must take within the borders of Nevada.

Licensing numbers & costs

Casinos and operators of mobile gaming may apply for a betting licence. The annual sports pool licence fee is $500, but operators must first obtain a non-restricted gaming licence (application fee is $1k, but investigative fees vary and can cost over $1m). There are around 200 locations with a non-restrictive sports pool licence. The NGC may limit a licence period (usually two years) after which the applicant must reapply, but gaming licences do not otherwise expire.

Enforcement & player protection

Betting is prohibited for under-21s. Licensees must display problem gambling messaging and train staff to recognise addiction behaviour. No central self-exclusion program, but many operators have company programs. Players must be allowed to set limits on credit and direct marketing. AML in place.
Taxation19pts
20

Betting tax & levies

Betting is taxed at 3.5%-6.75% GGR. Bets are also subject to 0.25% federal tax on turnover (handle); a bipartisan bill in 2020 proposes repealing this. No state tax on player winnings but treated as income (loses deductible) under federal income tax. Nevada regulations do not mandate the use of official league data or provide an integrity fee to sports leagues.

Other taxation

There is no corporate income tax in Nevada, but the federal rate is 21%.
Product18pts
20

Betting channels

Land-based and online (via mobile app.) racing and sports betting is licensed.

Types of betting

Fixed odds and pool betting permitted (Regs. 22, 26 & 30). Virtual is permitted. Betting is not permitted on amateur sports (college events are permitted) or political elections. Sports in the state can request that no betting take place on their home events, which will be considered (none in place). Wagering app accounts established remotely are not active until the player’s ID is shown at licensed land-based premises.
Integrity12pts
15

Betting integrity

Operators must report suspicious betting (using the Suspicious Wagering Report Form). No betting permitted with participants involved in sport. The USA/Nevada has not signed or ratified the Council of Europe sports manipulation convention and is not a member of its network of national platforms.

Prosecution

Federal offence of Bribery in Sporting Contests (U.S. Code § 224) with imprisonment for up to five years. Nevada (NRS Ch. 465) fraud and cheating offences
Advertising11pts
15

Advertising (incl. bonuses) & sponsorship

General advertising rules contained in the NGC Act (Reg. 5) e.g. must be conducted with decency, honesty and not be false or misleading. This covers print, radio, websites and TV broadcast media. Marketing of promotions permitted within certain parameters e.g. not target self-excluded persons.

New Jersey

82pts

Regulation 25/30

Taxation 17/20

Product 16/20

Integrity 13/15

Advertising 11/15

Market Summary

Instrumental in repealing PASPA and progressive stance on regulation. Good GGR tax base and strong on integrity. Rejection of the sports data mandate and integrity fee. Linking online licences to land-based premises may restrict market potential.

Channelisation:
82%

Regulation25pts
30

Regulatory framework

New Jersey was instrumental in repealing PASPA in mid-2018, allowing all US states to licence sports betting. Land-based and online betting is regulated by the NJ DGE in line with the Sports Wager Law 2018. The NJ Racing Commission issues initial sports betting licenses to racetracks, with renewals via the DGE.

Licensing numbers & costs

Online licences are attached to land-based licences offering betting (casinos and racetracks). Each licensee may provide up to three sports betting websites (skins). Land-based or online sports betting licence applications cost $100k. Annual renewals cost at least $100k. There are seven casinos and three racetracks offering land-based betting, with around 20 online betting sites. The NJRC licenses racing pool (pari mutuel) betting on and off-track (fees vary).

Enforcement & player protection

Betting is prohibited for under-21s (expect parimutuel under 18). The DGE maintains a central self-exclusion list covering land-based and online activities. Self-exclusion periods range from a minimum of one year to lifetime. Players can set deposit, spending and time limits. AML in place.
Taxation17pts
20

Betting tax & levies

Point of consumption regime. Land-based sports betting tax 9.75% GGR with online 14.25% GGR. Bets subject to 0.25% federal tax on turnover (handle); a bipartisan bill in 2020 proposes repealing this. No state tax on player winnings but treated as income (loses deductible) under federal tax. No official league data mandate or integrity fee to sports leagues.

Other taxation

9% corporation tax in New Jersey, with a federal rate of 21%.
Product16pts
20

Betting channels

Land-based and online racing and sports betting is licensed.

Types of betting

Fixed odds, exchange and pool betting permitted. Virtual betting can be offered. The DGE provides a list of approved bet types and sporting events. Betting is prohibited on any collegiate sport or athletic event in New Jersey or on any New Jersey college team game playing anywhere else. An exception is made for some events e.g. March Madness, and international events where persons under 18 make up a minority.
Integrity13pts
15

Betting integrity

Operators are required to report suspicious betting to the authorities and are also required to engage with an integrity monitoring provider (13:69N-1.6). The USA/New Jersey has not signed or ratified the Council of Europe sports manipulation convention and is not a member of its network of national platforms.

Prosecution

Federal offence of Bribery in Sporting Contests (U.S. Code § 224) with imprisonment for up to five years. Various state level offences of cheating.
Advertising11pts
15

Advertising (incl. bonuses) & sponsorship

General advertising rules contained in the NJ Admin. Code (13:69C-14.2) that gambling advertising be based upon fact, and not be false, deceptive or misleading. A sports pool operator must ensure that problem gambling messaging is included on all print, online or broadcast advertisements (13:69N-1.8).