Overview: Gambling in North Dakota
Charity gambling and tribal casinos only. No online gambling legislation. The State Gaming Commission oversees all gambling operations in the state.
Online Sports Betting in North Dakota
Online sports betting is not currently legal in North Dakota. Residents who wish to bet on sports legally must travel to a neighboring state where it is legal.
Online Casino Gambling in North Dakota
Online casino gambling (slots, blackjack, roulette, poker) is not legal in North Dakota. Online casino legislation has been considered but has not passed.
Tax Requirements for Gamblers in North Dakota
All gambling winnings are subject to federal income tax as ordinary income. You should report net gambling winnings on your federal tax return. Sportsbooks and casinos may issue W-2G forms for significant winnings. Keep records of your gambling activity — wins and losses — throughout the year. North Dakota residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in North Dakota
Problem gambling is a serious issue. If gambling is impacting your life or relationships, free confidential help is available: