Is sports betting legal in New York?

How New York does it

New York's books sit on top of its casinos. The Gaming Commission's 2026 report to the Governor explains that Chapter 59 of the Laws of 2021 amended section 1367 of the Racing, Pari-Mutuel Wagering and Breeding Law and added section 1367-a, which allows a bet made by phone or computer from inside New York, accepted by equipment at a licensed commercial casino. The same report says the first mobile bet in the state was placed on 8 January 2022. In-person betting at the commercial casinos is legal too: the Commission's 2023 testimony describes the rules for in-person wagering at the four licensed commercial casinos.

The New York State Gaming Commission regulates it and lists the licensed mobile operators on its sports wagering page. Nine platforms hold 10-year licenses, taxed at 51 percent of revenue. To open an account you confirm you're at least 21.

That tax rate tells you something. When the state takes half of what a book wins, the book makes it back somewhere, and the usual place is the price. I'd shop every bet across at least two of the licensed apps, because in a market this heavy on tax the difference between books is worth chasing.

The rules that catch people

State law defines an authorized bettor as someone physically present in New York when the bet is placed, and the Commission requires every book to use approved geolocation. Live in Jersey City and work in Manhattan, and your app follows the state line, not your address.

College betting is narrower than most people think. New York bans wagers on any game in which a New York college team plays, wherever it is played, and on high school sports. A college tournament game held in New York is fine so long as no New York school is in it. The Commission has also banned sportsbook marketing on college campuses.

Winnings are taxable income; the IRS puts it plainly.

Where the offshore books fit

Offshore books aren't licensed by New York, and the Commission can't step in when one of them holds your money. The licensed books answer to a regulator that fines them in public. I'd keep that in mind before chasing a better line offshore, because a better price on a ticket nobody will pay isn't a better price. Our offshore sportsbooks page and the VPN page cover the rest.

New York's HOPEline, run by the state Office of Addiction Services and Supports, is open 24 hours at 1-877-846-7369, and our responsible gambling guide covers the limits worth setting.

*Checked against New York State Gaming Commission on 28 October 2026. Laws change; this page is re-checked every quarter. This is not legal advice.*