MICHIGAN
The first state in which tribes agreed to be regulated and taxed by the state , Michigan ’ s tribal gaming setup is unique . Unlike in Arizona where there was a cap on the number of tribal betting licenses available , in Michigan , there is one per tribe . Indian Country did give up exclusivity by agreeing to a deal that allows the state ’ s three Detroit casinos — owned by Mandalay Entertainment , MGM and Penn Entertainment — one wagering platform each .
But it also leveled the playing field for tribes . Many of Michigan ’ s tribes are in the northern part of the state or on the state ’ s Upper Peninsula , far from a major metropolitan center . But partnering with a commercial betting partner like Caesars Sportsbook ( Grand Traverse Band of Ottawa and Chippewa Indians ) or DraftKings ( Bay Mills Indian Community ) created a significant new revenue stream despite location . In many cases , those companies also invested in the tribes ’ retail casinos .
Sports betting platforms , including those tethered to a tribal casino , are taxed at 8.4 percent of gross gaming revenue . The digital sportsbooks are regulated by the Michigan Gaming Control Board .
NEBRASKA
Voters agreed to legalize sports betting on the November 2020 ballot and three years later the first bets were taken . The Winnebago Tribe is a key player on the Nebraska gaming scene , but in this case , the tribe is regulated and taxed by the state . State racetracks — not the tribes — can be licensed to offer betting , though the the Winnebago Tribe , through its commercial arm , Ho-Chunk , Inc ., is operating the War Horse Casino brand in partnership with tracks in Lincoln , Omaha and Sioux City .
Lawmakers have been considering adding digital wagering , but have not done so yet .
NEW MEXICO
In October 2018 , the Santa Ana Star Casino near Albuquerque opened a sportsbook . There was no new law to allow sports betting and no compact renegotiation . Rather , the tribe believed that because it has exclusivity to Class III gaming and would be offering it on its land , that it would be permissible under IGRA .
The state attorney general ’ s office at the time said that it would “ monitor ” the situation and encourage the legislature to pass a law around sports betting . But five and a half years later , there is not one , and four other tribal casinos are also offering in-person wagering .
The upshot ? New Mexico ’ s tribes have their own regulatory body and are not beholden to the state . They also do not pay taxes .
In Oklahoma , Indian Country is waiting for Governor Kevin Stitt to term-limit out for the chance . And in Minnesota , where the tribes , charitable gaming and horse racetracks seemingly hammered out a deal ahead of the 2025 session , hopes all but died in committee on the eve of Valentine ’ s Day .
OREGON
Like New Mexico , Oregon ’ s tribes offer self-governed in-person sports betting . Tribal casinos already existed before PASPA was overturned .
The Oregon Lottery offers the only digital platform in the state in partnership with DraftKings . Once that launched , tribal casinos began to explore how they could get in the game . There is no state law that allows the tribes to compete with the lottery , but under IGRA , offering retail wagering on the reservations is legal .
The tribes do not pay gambling taxes .
WASHINGTON
While Florida might seem to offer a blueprint for tribal gaming , Washington state was a pioneer in terms of allowing it . The state legislature happily crafted a law that allowed Washington ’ s 29 tribes to add sportsbooks to their casinos . In 2020 , when the legislature passed the law , the tribes said they did not want digital betting . It ’ s likely that will change over time , but Washington ’ s law allows tribes to selfgovern betting , and they do not pay taxes .
The Washington tribes do pay 1.63 percent of net casino win to certain organizations , according to the American Gaming Association , but they remain sovereign and in control of gambling .
WISCONSIN
In July 2021 , the Oneida Nation announced that it had renegotiated its compact with the state to offer in-person sports betting . The deal happened quietly and is likely the first of 11 that will ultimately be made .
At that time , Oneida Nation Chairman Brandon
Yellowbird Stevens explained that the state ’ s tribal compact comes up for renegotiation in a specific order , and each has a “ Me , too ” clause . That essentially means that if one tribe can offer sports betting , then all others can negotiate it into their compacts .
No law was passed and betting is limited to on-reservation . But Wisconsin ’ s tribes have so far maintained sovereignty and exclusivity . They do not pay taxes to the state and are regulated by a tribal gaming commission .
18 TRIBAL GOVERNMENT GAMING 2025