Regulation Chasing Innovation: Tax Developments in the Gaming Industry
1.5 CPE Credit
in the field of Taxes (TX)
The gaming industry continues to navigate an increasingly complex tax and regulatory environment as new products, platforms, and business models evolve rapidly. Recent federal developments, including provisions of the One Big Beautiful Bill Act (OBBBA) and final Treasury regulations addressing the classification and sourcing of digital content and cloud transactions, have introduced significant considerations for domestic and cross-border operations. Concurrently, state governments continue to expand regulatory regimes and existing tax bases to address emerging gaming products and revenue streams.
BDO Gaming & Leisure professionals will discuss recent tax and regulatory developments affecting gaming operators and industry suppliers, including sports betting, online casinos, prediction markets, and related products. The session will examine the challenges arising from evolving business models, multijurisdictional operations, and an increasingly dynamic regulatory landscape.
Participants will gain practical insights into significant federal, international, and state tax developments, including changes effective in 2026, as well as the planning, compliance, and tax considerations that operators, gaming companies, and industry suppliers should be evaluating in the current environment.
After this session, participants should be able to:
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Identify significant federal, international, and state tax developments affecting gaming operators and industry suppliers, including recent changes effective in 2026.
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Distinguish how tax obligations may differ based on a gaming company’s operating model and jurisdictional footprint.
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Recall recent developments affecting state and local tax compliance in the gaming sector.
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Evaluate key planning, compliance, and risk management considerations arising from multijurisdictional operations and an increasingly dynamic gaming tax environment.
Delivery: Group Internet Based
Prerequisites: None
Advanced Prep: None
Program Level: Overview
Notes on Registration
The first time you register, you may be prompted to enter your email and a verification code. You will receive an email confirmation with a calendar appointment for the event. Please DROP the registration out of your BDOU “MY LEARNING” account page if you are no longer able to attend.
Information about CPE Eligibility
To receive CPE credit for participation in a BDO webcast program, you must respond to the occasional polls that appear throughout the program and be in attendance for a minimum of 50 minutes. You will receive an email notification following the program if you completed the necessary polls and qualified for CPE credit. This email will include instructions on how to access your CPE certificate.
Please Note: Per BDO USA’s CPE Compliance policy, CPE will not be issued for programs that fail to comply with the NASBA Standards, or to individuals who do not meet the attendance requirements. For example, a professional attending a webcast must respond to at least 3 polls per CPE credit.
For questions regarding CPE credit, please contact [email protected].
BDO USA, P.C. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org