Delaware and Rhode Island both have a revenue-sharing model where revenue is shared between state, casinos and operators. New Hampshire decided on a monopoly grant to DraftKings, which remits 51% of gross revenue for online bets and 50% of in-person bets at casinos to the state lottery. While Delaware, New Hampshire and Rhode Island are oddly high, their systems are a bit different than everyone else. Other states like Illinois, Pennsylvania and Tennessee are new to the business and could drop tax rates in the future. Nevada is comfortable with a 6.75% rate because it's had legalized gambling for decades and knows how much money will be brought in. In the below table, you can see the variety in tax rates across the country. Similar to gambling rules in general, each state has its own tax rules and rates. When PASPA was overturned in 2018, states began legalizing sports betting and introducing different taxes on revenue.
