Gambling Laws in Nebraska

Nebraska is a relatively restrictive state regarding gambling, but efforts in recent years have resulted in some progress to align it with its neighbouring states. Today, many types of activities are legal including sports betting, which was permitted in 2021.

What Type of Gambling Is Legal in Nebraska?

Gambling laws are laid out in the Nebraska Revised Statutes, Sections 28-1101, 9-201 and 2-1201. Activities are classed as illegal unless specifically stated otherwise. In reality, a few types of gambling are permitted although most online types are prohibited.

The Nebraska Gaming Commission and the Nebraska Racing and Gaming Commission regulate gambling in the state.

Land-Based and Online Casinos

You can gamble in land-based casinos in Nebraska, but only limited games are permitted. There are five tribal venues and one commercial casino operating in the state. Some limited casino-style gaming is allowed within licensed racetracks, with recent laws passed in 2020 paving the way for new facilities to open.

Online casino gambling is generally classed as illegal, based on the definition of gambling in the state. There is no mention of it in the current laws which leaves things open to interpretation by residents. To date, there hasn't been any action taken on those playing at online gambling sites situated outside of the US.

Playing Poker With Real Money

Surprisingly enough, poker gambling is illegal in Nebraska. None of the existing licensed casino venues are permitted to host games, and there are no standalone halls or clubs in the state. The only form of poker allowed is at charitable events or home-based games where no profit is involved. Playing poker with money online is also not allowed.

Gambling on Bingo

Playing bingo is legal and there are many games run by charitable organisations and numerous bingo halls which operate across the state. Online bingo gambling is illegal though prosecution has never been made of any residents playing at offshore sites.

Purchasing Lotto Tickets

The Nebraska Lottery is authorised to offer tickets for various draw-based games, including Powerball and Mega Millions. Licensed kiosks are also able to sell scratch cards and pull tabs.

Online lottery gambling is illegal and the Nebraska Lottery is not permitted to sell tickets or games online, with their website only serving for informational purposes.

Gambling Socially and Crypto Casinos

Various forms of social gambling are allowed, including social casinos that only use play chips and home-based poker, where no fees or rakes are taken. It's also legal for residents to play free online slots, as long as money isn't being exchanged.

Modern forms of gambling such as loot boxes and skins, are unregulated with the national debate on the legalities of such activities still ongoing.

The Nebraska Financial Innovation Act, passed in May 2021, authorised banks to hold cryptos and allow residents to buy and sell virtual coins. However, none of the existing gambling venues in the state currently accept cryptocurrencies as payment.

Just like with all other forms of online gambling, crypto casinos are also illegal for residents to play at.

Is Sports Betting Legal in Nebraska?

Sports betting has been legal since a bill was signed in May 2021, allowing the activity at certain locations. Currently, this is only available at the WarHorse Casino in Lincoln though. Online sports betting remains illegal in Nebraska.

Horse race betting is legal and available at one of the six racetracks in the state. Many of these locations have plans to expand their offering to include sports betting shortly.

Daily fantasy sports betting isn't specifically mentioned in Nebraska's gambling laws. So top providers such as FanDuel and DraftKings operate in a grey area, accepting residents as members.

What's the Minimum Age to Gamble in Nebraska?

Nebraska's legal gambling age is 18 for horse race betting and charitable games such as bingo and raffles. It is set at 19 for the state lottery and 21 for casino gambling and sports betting.

Is Gambling Taxed in Nebraska?

Current regulation requires casino operators to pay a 20% tax on gross revenue. Residents of Nebraska are charged a 5% tax on gambling winnings obtained within the state. A federal withholding tax of 24% also applies to winnings.

History of Nebraskan Gambling Laws

All forms of gambling were illegal in Nebraska until 1934 when parimutuel horse race betting was permitted at approved venues. In 1958, bingo games run for charitable purposes were legalised. Various other games, such as raffles and lotteries operated for charitable purposes were also permitted in 1967.

Simulcasting of horse racing was legislated in 1988. This is the same year that the Indian Gaming Regulatory Act was passed. This allows tribes to build casinos on their own land. Nebraska's first tribal casino opened in the early 1990s.

Lottery betting was legalised in 1992, with the Nebraska Lottery launching in 1993.

Non-tribal casinos were legally permitted to operate from 2020 with the first venue opening in 2022

Sports betting (offline only) was legalised and permitted at specific locations in 2021.

Key Facts

• Casino gambling is legal at the five tribal casinos and one commercial casino.

• Online casino gambling is illegal.

• Poker gambling with real money is illegal in both offline and online forms.

• Bingo gambling is legal and games are offered by charities and in many halls within the state.

• Playing bingo online is illegal.

• Lottery gambling is available via the Nebraska State Lottery.

• Online lottery gambling is illegal.

• Sports betting was legalised in 2021 but only permitted at specified offline locations.

• Online sports betting is illegal.

• Daily fantasy sports betting is unregulated, with some operators accepting members from the state.