Best Casinos in the US: A Guide to US Gambling Sites

Top Gambling Sites in the USA

• EveryGame  – Best All-in-One US Gambling Site
• DuckyLuck Casino  – Best US Online Casino
• SlotsandCasino  – Best US Slots Casino
• Ignition Casino  – Best US Poker Site
• TrustDice  – Best US Crypto Site
• Wild Casino  – Best US Live Dealer Site

Comparing the Best US Gambling Sites

How We Rank the Best US Gambling Sites

There are many factors we consider when comparing the best US gambling sites, and we’ve organized each of those factors into categories as part of our signature B.E.S.T. rating system.

We use this system to rate gambling sites and compare them based on specific criteria. Here are some examples of the criteria we rate sites on.

Bonuses

Entertainment

Safety

Transactions

• Bonuses – We rate welcome bonuses based on the match percentage and rollover requirements to find the most valuable bonuses. Further, our system has different ratings for casino and sports bonuses.
• Entertainment Features – The features that add entertainment value vary based on the type of gambling you are participating in. That is why we rate entertainment features differently based on the type of gambling. For example, when we compare US online casinos, we specifically look for a solid game variety, including games from multiple software providers.
• Safety and Security – Safety is crucial, especially if you use offshore gambling sites. We consider licensing, reputation, and how long the company has been in business. We also look for a variety of security measures, such as encryption software.
• Transactions – Online gambling transactions can be complex for Americans. That’s why we look for a variety of banking methods to guarantee you can find a banking method that works for you. We also rate casinos based on the fees and transaction limits they apply.
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USA Gambling Laws

The USA does not have many gambling laws at the federal level. Instead, each state is entitled to determine its own gambling laws and regulations. Here are a few examples of states that have implemented specific online casino and poker laws:

• Connecticut – Players in Connecticut can access state-regulated casino sites, thanks to Public Act 21-23(2). This act allows the state to license online casinos, lottery, and keno providers.
• Delaware – Delaware was the first state to legalize online casinos in June 2012, but the state’s online casinos didn’t actually launch until November 2013. There are only three online casinos to choose from, because they are affiliated with the state’s land-based racinos.
• Nevada – While Delaware passed its online gambling law first, Nevada was the first state to actually launch an online gambling platform. The state launched Ultimate Poker as the country’s first online poker platform in April 2013. Ultimate Poker closed in 2014, but Nevada residents can still play online poker through WSOP.com.
• Pennsylvania – Pennsylvania passed its expanded gaming act(3) in October 2017. This law authorized online casinos, internet-based lottery sales, and daily fantasy sports betting. Pennsylvania’s residents now have access to more than twenty online casinos and gambling sites.
• Rhode Island – One of the most recent states to pass an online gambling law is Rhode Island. Senate Bill S0948(4) was signed into law on June 20th, 2023, but online casinos won’t launch until March 2024. This law is unique because it requires online table games to have a live dealer, so you won’t find digital table games on Rhode Island’s online casinos.

Do I Have to Pay Taxes on Gambling in the US?

If you are lucky enough to win big, taxes are probably going to be the last thing on your mind. But a large portion of your winnings could end up going to “Uncle Sam,” so it is important to understand the tax laws that surround gambling.

According to Intuit Turbo Tax(5), you are supposed to include all gambling winnings as part of your income, even if they are as small as $10. Land-based casinos and sportsbooks in the US are required to withhold the taxes on your behalf and give you a W-2G tax form if your winnings are above a certain threshold amount. Those threshold amounts depend on the type of gambling which resulted in the wins:

• If you win $600 or more at a horse track, the track will withhold taxes, but only if that amount is at least 300 times your bet.
• Taxes will be withheld if you win more than $1,200 on a slot machine or bingo game. This includes electronic bingo games that you may find at Class II tribal casinos.
• When you win $1,500 or more from keno, taxes will be withheld, but you can subtract the amount you bet from the winnings.
• If you participate in a poker tournament, taxes will be withheld if you win $5,000 or more, but you can subtract the amount of your buy-in.
• Lotteries are operated by each state, so the threshold amount varies by state. In most cases, the state will withhold federal taxes if you win $600 or more, but you may also be subject to state taxes. If you buy a lottery ticket in a state you don’t live in, you may have to file a state tax return for the state where you bought the ticket.

Gambling winnings are simply added to your overall income, so the percentage you have to pay depends on your tax bracket. If a land-based gambling facility withholds taxes on your behalf, they typically withhold 24%. You may have to pay more, or you will get some of that money refunded when you file your tax return, depending on your particular tax situation.

The situation gets a little more complicated when you gamble online. Offshore gambling sites operate in different countries, and they accept players from all over the world. It isn’t feasible for offshore sites to withhold taxes for their players because the tax laws and forms are different for various countries. So, they will not withhold taxes or report your winnings to the IRS, but you are still meant to self-report your winnings.

You might be able to lessen the overall tax burden by claiming your gambling losses as a deduction. However, there are only a few small instances where that’s allowed. For example, professional gamblers who use gambling as their primary source of income can claim losses as a business expense. The total loss amount you claim cannot exceed the overall win amount.

That sums up what to expect as far as gambling taxes at the federal level, but remember that your state may have additional taxes to be aware of. For example, New York taxes lottery winnings at 13%, and New Jersey levies a 3% tax on all gambling income. States without income tax, such as Nevada and Florida, don’t charge additional taxes on gambling winnings, but they will still issue a W2-G for your federal taxes.

Federal Gambling Laws: What Is the UIGEA?

The Unlawful Internet Gambling Enforcement Act (UIGEA) is the only federal law that relates to online gambling. The UIGEA prohibits internet gambling operators from accepting money from players in the United States(6). This law does not prohibit individual players from participating in online gambling. Instead, it focuses on the US companies that operate casinos, and prohibits them from accepting deposits.

While the UIGEA is focused specifically on internet gambling operators, the bill also includes some language about designated payment systems and financial transaction providers. That language led many banks and financial institutions to believe they could be held liable for UIGEA violations if they process transactions with known gambling operators, even though the bill only explicitly applies to the operators themselves.

As a result of the UIGEA, some of these institutions refuse to process any transactions related to online gambling. For example, your credit card company may decline a deposit transaction, or your bank may refuse to cash a check issued from an online casino. That is why online gambling transactions are often more complicated than you might expect. It often takes longer to get your withdrawals, and you may have to pay more fees to get around the issues stemming from the UIGEA.

You might be wondering how online casinos can accept payments from US players if the UIGEA explicitly prohibits it. Remember that the UIGEA only relates to US-based companies. The US government doesn’t have authority to prohibit international companies from accepting US customers. Offshore casinos can accept US customer deposits – they simply use international payment processors or cryptocurrency transactions to avoid issues with the banks that refuse to work with them.

The UIGEA included several exceptions, including state lotteries, tribal gambling facilities, fantasy sports, and horse racing tracks. These exemptions allow states to regulate internet gaming operators as long as the transaction starts and ends within the same state. So, when states allow online gambling, regulated online casinos can also avoid any charges related to the UIGEA. Some states have had to overcome legal hurdles surrounding the Federal Wire Act and the Professional and Amateur Sports Protection Act, but those acts specifically relate to US sports betting.

Gambling Options by State

With only a few exceptions, gambling laws in the US are primarily handled at the state level. Each state is responsible for creating, maintaining, enforcing, and amending its own gambling laws.

Many states included gambling laws when they created their state constitutions. Some of those states are still relying on those laws, even though they were created before online gambling was a possibility. Other states are in the process of updating, or have already updated their laws to include online gambling. Here are some quick facts about states where gambling is legal.

• Every state except for Utah and Hawaii has some form of legalized gambling.
• 45 states have legal lottery programs. The lottery is also legal in Washington, D.C., Puerto Rico, and the US Virgin Islands.
• As of July 2023, 37 states have regulated sports betting. Four of those states have passed legislation but have not yet launched in-state betting. Seven additional states have introduced sports betting bills, but they did not get passed.
• There are 981 land-based casinos across the US(7), representing 44 out of 50 states. 466 of them are commercial casinos (including racinos and riverboat casinos) and 515 tribal casinos.

You can find more information about what states allow online gambling and the gambling laws in your state by checking out our state gambling guides.

History of USA Gambling

What Is the Future of Gambling in the US?

Gambling in the US seems to be relatively settled for the foreseeable future. In the past five years, we’ve seen several states pass new gambling legislation, specifically related to sports betting.

Now that so many states have established new laws, it is unlikely that we will see any major developments in the next few years. However, there will still be minor changes to the US gambling landscape. Here are some of our predictions.

• There are four states that have passed sports betting legislation, but they haven’t launched their operations yet. We predict that Florida, Kentucky, Vermont, and Maine will likely launch sports betting operations by 2025.
• Seven states have attempted to pass gambling legislation, but those bills died in their respective state legislatures. We expect to see some of those states reintroduce revised versions of those gambling bills in the future. For example, Alabama representatives have hinted at introducing a new bill in 2024.
• Washington is the only state that has passed legislation specifically prohibiting online gambling. That law is particularly difficult to enforce. We don’t predict any other states will pass laws prohibiting online gambling.

USA Responsible Gambling Resources

While approximately 80% of the US population participates in some form of gambling each year, about 2.6% have some type of addictive gambling tendencies(10). Those tendencies vary from minor risk-taking to life-altering problems.

Whether you are part of that 2.6% or not, everyone can benefit from responsible gambling practices. You can also reach out to national organizations that exist to help treat and prevent problem gambling. Here are some of the best resources for US gamblers.

• Gamblers Anonymous: www.gamblersanonymous.org
• The National Council on Problem Gambling: www.ncpgambling.org
• Be Gamble Aware: www.begambleaware.org

More US Gambling Resources

1. Ignition Poker – PaiWangLuo Network
2. Connecticut Department of Consumer Protection
3. Pennsylvania General Assembly: Consolidated Statutes, Title 4
4. Rhode Island General Assembly: S0948
5. Intuit Turbo Tax – Gambling Winnings Tax (How Much Will You Pay For Winning?)
6. Federal Trade Commission – Unlawful Internet Gambling Enforcement Act
7. What States Have Casinos?
8. Amaya Gaming – Amaya Completes Acquisition of Poker Stars and Full Tilt
9. National Indian Gaming Commission – Indian Gaming Regulatory Act
10. North American Foundation for Gambling Addiction Help

Kevin Roberts

Kevin Roberts, previously published under the pseudonym Noah Davis, is one of the more diverse writers at GamblingSites.com. Like many of his colleagues, he’s a huge fan of both football and basketball. But he also writes about box office records, TV show prop bets, DFS, and all kinds of other subjects.

When it comes to the NFL, Kevin’s favorite team is the Green Bay Packers. He enjoys cheering them on with his wife and daughter.

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