| Effective Casino Tax Rates, 2008 | ||||
| Effective Tax Rate (%) | Gross Gambling Revenue (MM) | Dist to State/Local Govt (MM) | ||
| State | Type* | |||
| Slots Casinos/Racinos | ||||
| Colorado | 12.4 | 715.88 | 88.43 | c |
| Delaware | 35.9 | 586.92 | 210.55 | r |
| Florida | 50.0 | 228.86 | 114.43 | r |
| Illinois | 36.1 | 1,569.00 | 566.84 | c |
| Indiana | 31.0 | 2,873.15 | 889.40 | cr |
| Iowa | 22.9 | 1,886.93 | 432.43 | cr |
| Louisiana | 23.5 | 2,979.40 | 699.20 | cr |
| Maine | 49.6 | 50.52 | 25.04 | r |
| Michigan | 23.6 | 1,360.00 | 321.63 | c |
| Mississippi | 12.0 | 2,721.00 | 326.89 | c |
| Missouri | 26.3 | 1,682.00 | 442.79 | c |
| Montana | 16.1 | 422.83 | 68.02 | v |
| Nevada | 8.0 | 11,559.00 | 924.49 | cv |
| New Jersey | 9.5 | 4,503.00 | 426.82 | c |
| New Mexico | 26.0 | 258.08 | 67.10 | r |
| New York | 47.1 | 947.28 | 446.28 | r |
| Oklahoma | 14.4 | 92.48 | 13.33 | r |
| Oregon | 65.3 | 895.11 | 584.74 | v |
| Pennsylvania | 47.3 | 3,213.00 | 1,519.00 | cr |
| Rhode Island | 74.3 | 407.50 | 302.70 | r |
| South Dakota | 15.0 | 102.26 | 15.37 | c |
| West Virginia | 45.2 | 951.21 | 430.24 | r |
| Average/Total | 22.3 | 40,005.41 | 8,915.72 | |
| Proposed | ||||
| Massachusetts | 27 | (Cahill proposal) | ||
| Tribal Slot Casinos | ||||
| Alabama | ||||
| Alaska | 3.6 | |||
| Arizona | 5.8 | |||
| California | 3.6 | |||
| Connecticut | 25.0 | |||
| Idaho | 5.9 | |||
| Iowa | ||||
| Kansas | ||||
| Louisiana | 1.7 | |||
| Michigan | 3.6 | |||
| Minnesota | 1.2 | |||
| Missouri | ||||
| Montana | ||||
| Nevada | ||||
| New Mexico | 6.5 | |||
| New York | 10.4 | |||
| North Carolina | ||||
| North Dakota | ||||
| Oklahoma | ||||
| Oregon | 2.2 | |||
| South Dakota | ||||
| Washington | 1.3 | |||
| Wisconsin | 6.3 | |||
| Wyoming | ||||
| Average | 5.9 | |||
| * c = casino; r = racino; v = video slots in many locations | ||||
| Source for Casinos and Racinos: American Gaming Association, State of the States, 2009 | ||||
| 2008 data, tax revenue does not include initial license fees | ||||
| http://www.americangaming.org/assets/files/aga_sos2009web_FINAL.pdf | ||||
| For Oregon: http://info.oregonlottery.org/docs/ol_aafs_2008.pdf | ||||
| For Montana: http://www.doj.mt.gov/gaming/statisticsreports/biennialreport/fy07fy08.pdf | ||||
| Source for Tribal Casinos: Edward A. Morse and Ernest Goss, Governing Fortune: Casino Gambling in America, 2007, page 38 (2004 data) | ||||