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2020-Present

March 16, 2020 casinos started closing due to the Covid-19 health pandemic.  Casinos started reopening on June 1, 2020.

Legislation enacted during 2020 Legislative session:

  • Clarified state debt setoff list must be checked when an IRS W-2G form must be completed for slots, table games, sports wagering, or pari-mutuel winnings.
  • Clarified that prohibition against credit cards includes sports wagering and fantasy sports contests.

Legislation enacted during 2021 Legislative session:

  • Changed the definition of adjusted gross receipts to include promotional play receipts on gambling games until June 30, 2026.  Starting July 1, 2021, promotional play receipts on gambling games will be taxed at a decreasing rate until they are no longer included in adjusted gross receipts.
  • Changed the definition of sports wagering net receipts to indicate that promotional play receipts are no longer included.