➝ Research
State of Play
A 'gambling device' is also defined as 'a so-called slot machine' or 'any other machine, mechanical device, electronic device or other contrivance an essential part of which is a drum or reel with insignia thereon, and: (i) which when operated may deliver, as the result of chance, any money or property; or (ii) by the operation of. Depending on the machine, the lights on top of the machine may come on and start flashing, music may play or bells ring. A slot attendant arrives promptly to see what you have won. On jackpots smaller than $5,000, an attendant verifies that you hit the jackpot and then assists you in claiming your money at the cashier's cage.
Explore the national and state-by-state impact of the casino gaming industry, as well as key regulatory and statutory requirements in each state.
Number of Casinos 14
Economic Impact $3.92 Billion
Jobs Supported 22,133
Tax Impact & Tribal Revenue Share $1.30 Billion
Gross Gaming Revenue $2.25 Billion (2019)
Size of circle indicates number of casinos in the area.
All location data is as of Dec. 31, 2019.
Number of Casinos 13
Economic Impact $3.92 Billion
Jobs Supported 22,133
Tax Impact $1.3 Billion
Gross Gaming Revenue $2.25 Billion (2019)
Size of circle indicates number of casinos in the area.
All location data is as of Dec. 31, 2019.
Jobs Supported N/A
Tax Impact & Tribal Revenue Share N/A
Gross Gaming Revenue N/A
Size of circle indicates number of casinos in the area.
All location data is as of Dec. 31, 2019.
Indiana Gaming Commission
East Tower, Suite 1600
101 W. Washington Street
Indianapolis, IN 46204
317-233-0046
Website
Title 4, Article 33, Chapter 3 of the Indiana Code established the Indiana Gaming Commission (IGC) to supervise the state's riverboat casinos, land-based casino, racinos, and charitable gaming. Seven members appointed by the governor make up the IGC, with one member serving as the chair. The Indiana Administrative Code organizes regulations developed by the IGC for the implementation and administration of the gaming laws.
Specifically, the code outlines regulations for equipment licensing, minority licensing, ownership requirements and transfers, public safety rules, exclusion and eviction hearings, gaming conduct, required security and surveillance measures, disciplinary hearings and forfeiture hearings, accounting procedures, recordkeeping procedures, transport and inspection of gaming equipment, credit regulation, and dispute resolution procedures.
AVAILABLE GAMING LICENSES
Riverboat Casino License
Historical Hotel Riverboat Casino License
Racetrack Slot Machines License
Supplier License
For more information on available gaming licenses, see Regulatory Fact Sheet.
RIVERBOAT CASINOS | |
Indiana's riverboat casino operators pay a graduated wagering tax as outlined below. | |
Gross Gaming Receipts | Graduated Tax Rate |
$0 – $25m | 15% |
$25m – $50m | 20% |
$50m – $75m | 25% |
$75m – $150m | 30% |
$150m – $600m | 35% |
Over $600m | 40% |
Riverboat casinos, with one exception, also pay a 4 percent supplemental wagering tax. The tax will be capped at 3.5 percent effective July 2019.
RACETRACK CASINOS | |
Indiana law provides for a graduated wagering tax on adjusted gross receipts for racetrack slot machines: | |
Gross Gaming Receipts | Graduated Tax Rate |
$0 – $100m | 25% |
$100m – $200m | 30% |
Over $200m | 35% |
Additionally, racetrack casino licensees must pay: |
|
|
|
TAX PROMOTIONAL CREDITS
None up to $5 Million.
WITHHOLDINGS ON WINNINGS
3.4 percent on slot machine winnings under $1,200 and keno winnings under $1,500.
TAX ALLOCATION
Gaming revenue is deposited into the State Gaming Fund. For information on how monies from the Fund are allocated, see Regulatory Fact Sheet.
STATUTORY FUNDING REQUIREMENT
Riverboat casinos: 25% admissions tax. Racetrack casinos: $500,000 per licensee
SELF-EXCLUSION
A person may elect an exclusion period of 1 year, 5 years, or for life.
COMPLIMENTARY ALCOHOLIC DRINKS
None
ADVERTISING RESTRICTIONS
None
ON-PREMISE DISPLAY REQUIREMENT
Licensees must display a responsible gaming toll free telephone number on each admission ticket.
AGE RESTRICTIONS
21+ years of age to gamble
21+ years of age on floor
TESTING REQUIREMENTS
Independent laboratory required to test slot machines.
ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements.
SHIPPING REQUIREMENTS
10-days' notice required, must have enforcement agent present to remove commission registration tag.
RESTRICTIONS ON POLITICAL CONTRIBUTIONS
Licensees prohibited to give gifts to influence local public question for casino.
CREDIT OFFERED TO PATRONS
Yes
AUTHORIZED OPERATORS
Commercial casinos, racinos, OTBs and online operators.
Are Slot Machines Legal In Missouri
Jobs Supported N/A
Tax Impact & Tribal Revenue Share N/A
Gross Gaming Revenue N/A
Size of circle indicates number of casinos in the area.
All location data is as of Dec. 31, 2019.
Indiana Gaming Commission
East Tower, Suite 1600
101 W. Washington Street
Indianapolis, IN 46204
317-233-0046
Website
Title 4, Article 33, Chapter 3 of the Indiana Code established the Indiana Gaming Commission (IGC) to supervise the state's riverboat casinos, land-based casino, racinos, and charitable gaming. Seven members appointed by the governor make up the IGC, with one member serving as the chair. The Indiana Administrative Code organizes regulations developed by the IGC for the implementation and administration of the gaming laws.
Specifically, the code outlines regulations for equipment licensing, minority licensing, ownership requirements and transfers, public safety rules, exclusion and eviction hearings, gaming conduct, required security and surveillance measures, disciplinary hearings and forfeiture hearings, accounting procedures, recordkeeping procedures, transport and inspection of gaming equipment, credit regulation, and dispute resolution procedures.
AVAILABLE GAMING LICENSES
Riverboat Casino License
Historical Hotel Riverboat Casino License
Racetrack Slot Machines License
Supplier License
For more information on available gaming licenses, see Regulatory Fact Sheet.
RIVERBOAT CASINOS | |
Indiana's riverboat casino operators pay a graduated wagering tax as outlined below. | |
Gross Gaming Receipts | Graduated Tax Rate |
$0 – $25m | 15% |
$25m – $50m | 20% |
$50m – $75m | 25% |
$75m – $150m | 30% |
$150m – $600m | 35% |
Over $600m | 40% |
Riverboat casinos, with one exception, also pay a 4 percent supplemental wagering tax. The tax will be capped at 3.5 percent effective July 2019.
RACETRACK CASINOS | |
Indiana law provides for a graduated wagering tax on adjusted gross receipts for racetrack slot machines: | |
Gross Gaming Receipts | Graduated Tax Rate |
$0 – $100m | 25% |
$100m – $200m | 30% |
Over $200m | 35% |
Additionally, racetrack casino licensees must pay: |
|
|
|
TAX PROMOTIONAL CREDITS
None up to $5 Million.
WITHHOLDINGS ON WINNINGS
3.4 percent on slot machine winnings under $1,200 and keno winnings under $1,500.
TAX ALLOCATION
Gaming revenue is deposited into the State Gaming Fund. For information on how monies from the Fund are allocated, see Regulatory Fact Sheet.
STATUTORY FUNDING REQUIREMENT
Riverboat casinos: 25% admissions tax. Racetrack casinos: $500,000 per licensee
SELF-EXCLUSION
A person may elect an exclusion period of 1 year, 5 years, or for life.
COMPLIMENTARY ALCOHOLIC DRINKS
None
ADVERTISING RESTRICTIONS
None
ON-PREMISE DISPLAY REQUIREMENT
Licensees must display a responsible gaming toll free telephone number on each admission ticket.
AGE RESTRICTIONS
21+ years of age to gamble
21+ years of age on floor
TESTING REQUIREMENTS
Independent laboratory required to test slot machines.
ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements.
SHIPPING REQUIREMENTS
10-days' notice required, must have enforcement agent present to remove commission registration tag.
RESTRICTIONS ON POLITICAL CONTRIBUTIONS
Licensees prohibited to give gifts to influence local public question for casino.
CREDIT OFFERED TO PATRONS
Yes
AUTHORIZED OPERATORS
Commercial casinos, racinos, OTBs and online operators.
Are Slot Machines Legal In Missouri
MOBILE/ONLINE
Allowed statewide, except at certain sporting events
TAX RATE
9.5 percent
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INITIAL LICENSING FEE
$100,000
LICENSE RENEWAL FEE
$50,000, payable every year
Are Slot Machines Legal In Michigan
AMATEUR RESTRICTIONS
IGC to approve professional and collegiate events for wagering
Eagle mountain casino concerts 2020 lineup. OFFICIAL DATA MANDATE
None
INTEGRITY FEE
None