Overview: Gambling in Tennessee
Online-only state (no retail). No casino gambling in Tennessee. 20% tax rate. Must maintain 10% hold. Growing market. The Tennessee Education Lottery Corporation (Sports Wagering Advisory Council) oversees all gambling operations in the state.
Online Sports Betting in Tennessee
Online sports betting has been legal in Tennessee since 2020. There are currently 6 licensed sportsbook apps operating in the state. The state taxes operators at 20% of gross gaming revenue.
Online Casino Gambling in Tennessee
Online casino gambling (slots, blackjack, roulette, poker) is not legal in Tennessee. Online casino legislation has been considered but has not passed.
Tax Requirements for Gamblers in Tennessee
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. Tennessee residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in Tennessee
Problem gambling is a serious issue. If gambling is impacting your life or relationships, free confidential help is available:
- National Problem Gambling Helpline: 1-800-522-4700 (call or text, 24/7)
- National Council on Problem Gambling (ncpgambling.org)
- Tennessee Self-Exclusion: TN Lottery Self-Exclusion