Delaware
⚠ Some figures here are still settling — medium confidence. Verify against the primary regulator before relying on them.
The Delaware Gaming Competitiveness Act of 2012 authorized state-operated internet casino, poker and (later) sports betting. The Delaware Lottery runs online gambling as a monopoly through the state's three casinos/racinos (Delaware Park, Bally's Dover, Harrington Raceway), with the Division of Gaming Enforcement providing oversight. Online casino and poker launched November 2013, among the first three US states. In 2023 Delaware replaced 888 Holdings with Rush Street Interactive (BetRivers), which relaunched online casino and added mobile sports betting in January 2024.
Net internet gaming revenue (state revenue-share model)
Not a flat operator tax - statutory revenue-share; state retains the majority of net proceeds
Delaware runs a lottery/monopoly model rather than licensing private operators, so there is no single online-casino or online-sports tax rate. Net internet gaming proceeds are split by statute among the state (largest share, to the General Fund), the three casinos, and the technology provider (Rush Street/BetRivers) after the provider's contracted share; sports-lottery proceeds are shared similarly.
Online casino and poker launched under the 2012 Gaming Competitiveness Act
Rush Street/BetRivers relaunched online casino and launched mobile sports betting (January 2024)
Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Delaware Lottery (Delaware State Lottery Office)) before relying on it.