Illinois IL
Illinois has the most complex tax structure in the US with a tiered 20-40% state tax plus a $0.25-$0.50 per-wager fee. 10 licensed operators as of March 2026; bet365 launched in March 2025 as the newe…
Sports-betting law and market structure across the Midwest — Illinois, Indiana, Michigan, Ohio, Iowa, Kansas, Missouri, and the surrounding states.
The Midwest is the US sports-betting growth story of 2024-2026: Missouri legalized via 2024 ballot, Wisconsin legalized in April 2026, and Minnesota remains the highest-profile holdout. Indiana, Michigan, and Ohio combine for one of the deepest operator menus nationally.
Illinois has the most complex tax structure in the US with a tiered 20-40% state tax plus a $0.25-$0.50 per-wager fee. 10 licensed operators as of March 2026; bet365 launched in March 2025 as the newe…
Indiana launched sports betting in September 2019 and has become a mature market with 10 operators and a competitive 9.5% tax rate.
Michigan is one of the most open markets with 12+ operators, low 8.4% tax, legal online casino gaming, and no college betting restrictions.
Ohio launched sports betting in January 2023 with 8 operators and has since grown to 10 active online sportsbooks (DraftKings, FanDuel, BetMGM, Caesars, Fanatics, bet365, theScore Bet, BetRivers, Hard…
Iowa launched sports betting on August 15, 2019, the fastest state-to-launch in US history at just 3 months. At 6.75% GGR, Iowa ties with Nevada for the lowest sports betting tax rate in the US, attra…
Kansas launched sports betting on September 1, 2022 after Governor Laura Kelly signed SB 84. The state has 7 licensed operators (max 12) including DraftKings which dominates at 44.1% market share. bet…
Wisconsin became the 33rd state to legalize online sports betting on April 9, 2026 when Governor Tony Evers signed AB 601 (2025 Wisconsin Act 247). The law uses the hub-and-spoke tribal model. Launch …
8 states currently fall in this category: Illinois, Indiana, Michigan, Ohio, Iowa, Kansas, Missouri, Wisconsin. The list updates whenever a state's market structure changes (operator count, tax rate, or legal status).
The Midwest is the US sports-betting growth story of 2024-2026: Missouri legalized via 2024 ballot, Wisconsin legalized in April 2026, and Minnesota remains the highest-profile holdout. Indiana, Michigan, and Ohio combine for one of the deepest operator menus nationally.
States are grouped by US Census Bureau geographic region.
Each state has a dedicated guide page (/states/[slug]/) with the full operator list, tax history, regulator information, and timeline. For aggregate fiscal data across all 38 legal jurisdictions, see our /research/sports-betting-tax-revenue/ analysis.