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While most forms of land-based gambling are legal, New York laws on online gambling are somewhat outdated, with most forms still unregulated in the state. That said, online sports betting was legalized relatively recently in New York. Read on to learn more about New York's gambling regulations.

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New York's gambling laws are laid out in Penal Code sections 225.00, 47A:101 and RW&B 47A, 518. The state offers a variety of legal gambling activities, including casino games, bingo, lottery and sports betting, but most forms of online gambling are still unregulated. The New York State Gaming Commission oversees and regulates the gambling industry.Here's how New York's gambling laws affect each gambling activity.

Casino Games

Casino gambling is legal in New York and offered at three different venues. There are six tribal casinos and four commercial casinos (a maximum of 7 are permitted) operating in the state, providing slots, table games, keno, video poker and bingo to New Yorkers. In addition, there are ten racetracks in New York, with nine offering slots-style gaming via Video Lottery Terminals (VLTs).

Online casino gaming hasn't yet been regulated in New York, with existing legislation not mentioning online gambling. Many assume this means playing online casino slots and other games at foreign online casinos is permitted; indeed, nothing says players will be prosecuted for doing so.

Poker

Poker gambling is legal in New York, with tribal and commercial casinos permitted to offer such games at their venues. Popular locations for playing poker games in New York include Akwesasne Casino, Seneca Niagara Casino and Turning Stone Casino.

Online poker gambling isn't yet regulated in New York, with many state residents choosing to access and play poker games via the numerous available online poker sites. Authorities show no interest in prosecuting players for doing so.

Bingo

Bingo gambling is legal in New York, with games offered at both tribal casinos and commercial casinos. Charitable organizations can also run games.

Online bingo gambling is unregulated in New York, but current land-based bingo venues cannot offer online games. However, New Yorkers can quite easily find bingo casinos online to play such games, with no indication in law that such activities would result in prosecution.

Lotteries

Lottery gambling is legal in New York, with the New York Lottery offering residents the opportunity to buy tickets for various popular draw-based games such as Powerball, Mega Millions and Cash4Life, plus scratch cards and other instant win games.

Online lottery gambling has not been legalized in the state, meaning the New York Lottery cannot sell tickets online. The New York Lottery website is available for information purposes only. Those wishing to play online lottery games for real money can do so via foreign lottery casino sites, with prosecution for doing so highly unlikely.

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Social casinos that operate using only play chips and home-based games of poker that do not call for rake or fees and aren't set in a commercial location are legally allowed in New York state. Lootboxes and skins gambling, two modern forms of gambling, haven't yet been regulated or defined for legal classification in New York.

While Bitcoin is recognized as a currency and available at various ATMs across the state, none of New York's existing gambling venues accept cryptocurrencies as payment. Those looking to play crypto casino games can do so at online crypto gambling sites, with nothing in law stating players would be prosecuted.

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Sports betting was approved for legalization in New York state in 2013, so when the Professional and Amateur Sports Protection Act (PASPA) was struck down in 2018, this paved the way for legal sports betting in 2019. Various casinos offer sports betting at their venues, with racetrack betting also available. Online sports betting is legal in New York, with nine sportsbooks, including FanDuel and DraftKings, offering sports betting over the internet to New Yorkers.

Daily fantasy sports betting has been legalized and banned several times over the past ten years. However, in early 2022, DFS was deemed legal in the state as it is classed as a game of skill, not chance.

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The legal gambling age in New York is 18 years old for lottery, bingo, parimutuel betting and daily fantasy sports betting, while only those aged 21 or over can legally play casino games or bet on sports.

Tax Regulation

New York gambling tax regulation requires operators to pay a whopping 51% tax on gross revenue, one of the highest tax rates in the entire US. Gambling winnings are taxed at up to 12.7% at the state level, with a 24% withholding tax applied to winnings above $5,000 at the federal level.

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The first mention of gambling laws in New York dates back to the 1800s when lottery gambling was banned in the state. At the start of the 1900s, gambling was banned in New York.

Lottery gambling was legalized in 1967, and off-track betting was legally permitted from 1970. After the passing of the Indian Gaming Regulatory Act in 1988, tribal casinos were built throughout the 1990s. Video Lottery Terminals (VLTs) were legalized in 2001, with racetracks allowed to operate as racinos from 2004.

Commercial casinos were legalized in New York in 2013. The same year, the state approved a move to legalize sports betting. When the Professional and Amateur Sports Protection Act was overturned in 2018, New York sports betting was legally permitted at casinos and racetracks from 2019. Online sports betting and daily fantasy sports betting were both legalized in 2022.

Key Facts

New York's gambling laws are pretty permissive for most forms of gambling, but there is still some work to be done to modernize legislation about online gambling. Here's a reminder of the key points regarding New York's gambling regulations:

• Casino gambling is legal in New York, with the state home to 6 tribal casinos and four commercial casinos.
• Online casino gambling is unregulated.
• Poker gambling is legal and available at some of the state's casinos.
• Online poker gambling is unregulated.
• Bingo gambling is legal and available at most casinos and viacharity-runn events.
• Online bingo gambling is unregulated.
• Lottery gambling is legal via the New York Lottery.
• Online lottery gambling is unregulated.
• Sports betting is legal in both offline and online forms.
• Daily fantasy sports betting is legal.