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State Law Center - South

Tennessee Gambling Laws

Tennessee is the only state with a mobile-only sports betting market. There are no retail sportsbooks and no commercial casinos.

Direct Answer

Tennessee is the only state with a mobile-only sports betting market. There are no retail sportsbooks and no commercial casinos.

Status by category

Sports BettingLegal (Online Only)
Online CasinoNot Legal
LotteryLegal
Horse RacingNot Legal
Tribal GamingNot Legal

Detailed overview

The state moved from a 20% revenue tax to a 1.85% handle tax in 2023, a unique structure in the US.

Recent updates

  • Switched to handle-based tax in July 2023.

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