Connecticut
Public Act 21-23 (2021) authorized online casino gaming and online sports wagering in Connecticut. Only three master wagering licensees exist: the Mashantucket Pequot Tribal Nation (Foxwoods, with DraftKings) and the Mohegan Tribe (Mohegan Sun, with FanDuel) may each offer online casino plus online sports betting, while the Connecticut Lottery Corporation may offer online (and retail) sports betting only. Online play launched 19 October 2021. The Department of Consumer Protection's Gaming Division licenses and regulates operators, service providers and key persons.
Gross gaming revenue (GGR)
Online casino 18% (rises to 20%); online sports betting 13.75%
Per Public Act 21-23 section 17, online casino gaming is taxed at 18% of GGR for the first five years after the first licence, then 20% from the sixth year onward (~from late 2026). Section 18 taxes online and retail sports wagering at 13.75% of GGR; online fantasy contests are also taxed at 13.75%. Verified against the enacted act.
PA 21-23 enacted; online casino and online sports betting launched 19 October 2021
Online casino tax rises from 18% to 20% in the sixth year after launch (~late 2026) per PA 21-23 section 17
Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Connecticut Department of Consumer Protection - Gaming Division) before relying on it.