SALT Challenges for a Growing Gaming Industry

Article alarm

This article was originally published in the Journal of State Taxation.

The U.S. gaming industry is undergoing a period of sustained growth. The expansion of legalized online sports betting, increased interest in online casino offerings, and emergence of gaming-adjacent digital products have reshaped how gaming companies operate and generate revenue. According to the American Gaming Association, commercial gaming revenue in the U.S. for the first 11 months of 2025 was almost $71.5 billion (an 8.7% increase from the same time in 2024), and Quantumrun Foresight lists 2025 eGaming revenue estimates for North America to be almost $81 billion. At the same time, states are under continued budget pressure and are refining tax regimes to capture revenue from the expanding gaming market. Those trends have combined to create a complex and evolving state and local tax landscape for gaming companies. 

Related Resources

Article

4 Key OBBBA Provisions Data Centers Need to Know

March 30, 2026
Article

4 Key OBBBA Provisions Data Centers Need to Know

March 30, 2026

Data center tax planning is shifting fast. See 4 OBBBA updates and the SALT traps that can change depreciation, credits, and deductions across states.

Read More

Article

Ignoring Delaware’s Unclaimed Property VDA Program Invitation Could Trigger Audit

March 27, 2026
Article

Ignoring Delaware’s Unclaimed Property VDA Program Invitation Could Trigger Audit

March 27, 2026

Delaware will send new unclaimed property VDA invitations April 10 (and again Aug. 14). Recipients who don’t enroll in time risk an audit notice about 90 days later—and losing VDA eligibility.

Read More

Article

Washington’s Historic Millionaires’ Tax Awaits Governor’s Signature

March 16, 2026
Article

Washington’s Historic Millionaires’ Tax Awaits Governor’s Signature

March 16, 2026

Washington lawmakers have passed bills to implement a wide-reaching 9.9% millionaires’ tax and reinstitute pre-2025 estate tax rates. Gov. Bob Ferguson is expected to sign both bills. Read the insight to learn more.

Read More

Article

California Court Lays Groundwork for Wider Use of Three-Factor Apportionment

March 10, 2026
Article

California Court Lays Groundwork for Wider Use of Three-Factor Apportionment

March 10, 2026

A California court ruled that agricultural businesses can use a three-factor apportionment formula for state income tax, opening the door for multistate companies to seek refunds and reconsider how out-of-state payroll and property affect their California tax liability.

Read More