Legal Online Gambling In New Jersey

1. Legal Online Gambling Sites In New Jersey
2. Online Legal Casino Gambling In New Jersey
3. Legal Online Poker Sites In New Jersey
4. Is Online Gambling Legal In New Jersey

Lottery and Gambling Winnings

New Jersey Online gambling: Horse racing, poker, and casino games New Jersey gambling is full of rich history; some of it was legal, much of it not. Atlantic City casinos became legal in 1976, with illegal gambling activities before that. The other forms of legalized gambling in New Jersey are racing, a state lottery, and charitable games.

Winning the Lottery or scoring on a sports wager can change your life in profound ways. Congratulations on your lucky break!

Just remember that your good fortune includes a responsibility to pay taxes and fees on those winnings.

Online casinos are 100% legal in the state of New Jersey and many of the world’s biggest gambling sites have approval to operate here. After playing a huge role in reshaping US gambling laws, New Jersey is now a market leader in US online casinos, with thriving gaming sites available to residents and visitors. BetMGM launched its online sportsbook in August of 2018 to become New Jersey’s first all-in-one gambling site offering sports betting, casino games, and online poker. A single account with BetMGM provides customers with instant access to the full range of legal online gambling options in New Jersey.

Legal Online Gambling Sites In New Jersey

Gambling Winnings:
In 2018, Governor Phil Murphy signed a law that authorized legal sports betting in New Jersey. The law (A4111) allows people, age 21 and over, to place sports bets over the internet or in person at New Jersey's casinos, racetracks, and former racetracks. Sports betting is now among the many forms of gambling winnings that are subject to the New Jersey Gross Income Tax, including legalized gambling (sports betting, casino, racetrack, etc.) and illegal gambling.

Lottery:
New Jersey Lottery winnings from prize amounts exceeding $10,000 became subject to the Gross Income Tax in January 2009.

Withholding Rate from Gambling Winnings
New Jersey Income Tax is withheld at an amount equal to three percent (3%) of the payout for both New Jersey residents and nonresidents (N.J.S.A. 54A:5.1(g)).

Withholding Rate from Lottery Winnings
The rate is determined by the amount of the payout. If a prize is taxable (i.e., over $10,000), the entire amount of the payout is subject to withholding, not just the amount in excess of $10,000. The withholding rates for gambling winnings paid by the New Jersey Lottery are as follows:

• 5% for Lottery payouts between $10,001 and $500,000;
• 8% for Lottery payouts over $500,000; and
• 8% for Lottery payouts over $10,000, if the claimant does not provide a valid Taxpayer Identification Number.

New Jersey Income Tax withholding is based on the total amount of the prize won. For example, if two people win a New Jersey Lottery prize of $14,000 and split the proceeds equally, $7,000 of income is taxable to each person and is subject to the 5% withholding rate. Both taxpayers would be subject to the 5% withholding because the total amount of the prize exceeded $10,000.

Companies that obtain the right to Lottery payments from the winner and receive Lottery payments are also subject to New Jersey withholdings. Each company is required to file for a refund of the tax withheld, if applicable.

Lottery

New Jersey Lottery winnings from prize amounts exceeding $10,000 are taxable. The individual prize amount is the determining factor of taxability, not the total amount of Lottery winnings during the year.

• For example, if a person won the New Jersey Lottery twice in the same year, and the winning prize amounts were $5,000 and $6,000, these winnings would not be subject to New Jersey Gross Income Tax. However, if that person won the Lottery once and received a prize of $11,000, the winnings would be taxable.
• This standard for taxability applies to both residents and nonresidents.
• The New Jersey Lottery permits donating, splitting, and assigning Lottery proceeds to someone else or to a charity. If you choose to donate, split, or assign your Lottery winnings, in whole or in part, the value is taxable to the recipient in the same way as it is for federal income tax purposes.

Gambling and Lottery

Making Estimated Payments
If you will not have enough withholdings to cover your New Jersey Income Tax liability, you must make estimated payments to avoid interest and penalties. For more information on estimated payments, see GIT-8, Estimating Income Taxes.

Out-of-State Sales:
Out-of-state lottery winnings are taxable for New Jersey Gross Income Tax purposes regardless of the amount.

Gambling winnings from a New Jersey location are taxable to nonresidents. Gambling includes the activities of sports betting and placing bets at casinos and racetracks.

Calculating Taxable Income
You may use your gambling losses to offset gambling winnings from the same year as long as they do not exceed your total winnings. If your losses were greater than your winnings, you cannot report the negative figure on your New Jersey tax return. You must claim zero income for net gambling winnings. For more information, see TB-20(R), Gambling Winnings or Losses.

You may be required to substantiate gambling losses used to offset winnings reported on your New Jersey tax return. Evidence of losses can include your losing tickets, a daily log or journal of wins and losses, canceled checks, notes, etc. You are not required to provide a detailed rider of gambling winnings and losses with your New Jersey tax return. However, if you report gambling winnings (net of losses) on your New Jersey return, you must attach a supporting statement indicating your total winnings and losses.

Reporting Taxable Winnings
Include taxable New Jersey Lottery and gambling winnings in the category of “net gambling winnings” on your New Jersey Gross Income Tax return.

• Year New Jersey Regulated Gambling: Racing (1939), Bingo (1959), Lottery (1970), Casinos (1976)
• Estimated Tax Revenue from Gambling: $1.2 billion
• Estimated Gambling Revenue: $5.8 billion
• New Jersey Gambling Age: 18 for bingo, racing, and lotteries. Atlantic City casino patrons must be 21.
• Smoking ban: New Jersey exempts gaming establishments from its statewide smoking ban
• New Jersey Online gambling: Horse racing, poker, and casino games

New Jersey gambling is full of rich history; some of it was legal, much of it not. Atlantic City casinos became legal in 1976, with illegal gambling activities before that. The other forms of legalized gambling in New Jersey are racing, a state lottery, and charitable games.

New Jersey became the third state to legalize online poker in 2013. The New Jersey casino games were second to be regulated in the nation. The state has been trying to enter the sports betting industry since 2012 to help its ailing racing and gaming industries. The sports leagues filed suit and won in 2013. New Jersey tried different languages in 2014. The leagues once again sued. The case is still in the court system.

New Jersey Casinos Map & Guide

• Borgata
• Harrah’s
• Caesars
• Bally’s
• Tropicana

• Number of B&M Casinos: 8
• Number of Poker Rooms: 6
• Number of Indian Casinos: 0

Types of New Jersey Online Gambling Allowed

There are three types of legal online gambling in New Jersey.

Horse Racing

Off-track horse racing is permitted through 4NJBets, a subsidiary of TVG and Betfair.

New Jersey Online Poker & Casinos

New Jersey online poker is available at WSOP.com, 888, Borgata Poker, and Party Poker. Recently they have allowed PokerStarsback into the US market and they are starting in New Jersey.

Online casino gambling is offered by those four sites as well as the Tropicana, Virgin Casino, Harrah’s, Caesars, Resorts, Mohegan Sun, Golden Nugget, Betfair, and Pala Casino. There are many online casinos that cater to US players, but those are specific to New Jersey residents.

Gray-Area: Daily Fantasy Sports

Daily fantasy sports sites claim legality in New Jersey. The companies state that the contests are games of skill and not gambling. The attorney general has not opined on the topic. There is a bill pending that would clarify the position of the sites and add some player protections.

Types of Live New Jersey Gambling

• Slots: Yes
• Blackjack: Yes
• Poker: Yes
• Craps/Roulette: Yes
• Horses: Yes
• Lottery: Yes

There are four types of live gambling available in New Jersey.

The horse racing industry is the oldest. Bets may be made on live or simulcast races. Freehold Raceway, The Meadowlands and Monmouth Park are the three tracks still open today.

There is a New Jersey state lottery. It is permitted to sell tickets to games of chance. This includes scratch-offs and lotto. Charities may hold raffles and bingo games.

The big gaming attraction in New Jersey are the Atlantic City casinos. That is the only place where you can find New Jersey casinos, and gamblers can find slot machines, video poker, and other casino games. There are no limits on the table games that are offered. Roulette, craps, blackjack, baccarat, pai gow and proprietary card games are all allowed. New Jersey casinos can only be found in Atlantic City, despite a bill that would have expanded gambling to other parts of the state.

The state is currently battling against a decline in gambling revenue, several New Jersey casinos closing. Atlantic City casinos may offer fantasy sports contests, although no casino offers this type of action.

New Jersey Gambling Laws

New Jersey gambling laws state that any gambling expansion requires a constitutional amendment. That means voters must ultimately approve the changes. All gambling charges have the potential to be felonies in New Jersey.

Unlike most other states, New Jersey casinos may extend credit to customers. This was enacted in 1988 as a way to help compete with Nevada and attract high rollers. The only place where gambling can occur is with the city limits and at the Atlantic City casinos. The only other forms of gambling permitted in the state constitution are related to charities, horse racing, and the state lottery.

New Jersey online poker and casino games may be spread by Atlantic City casinos. These are available to anybody located within the state at the time of play. Geo-location and player verification services must be implemented to protect against underage gambling and identity theft. Atlantic City casinos may partner with third parties for software and other services.

Gamblers that lose money to illegal gambling schemes may sue to recover these losses. This is known as a qui tam law.

The minimum gambling age in New Jersey is 18 years for racing, the state lottery, and charity gambling. New Jersey casinos, located in Atlantic City, have a minimum gambling age of 21 years.

All gambling is regulated by the New Jersey Division of Gaming Enforcement. It is thought to be one of the most stringent gaming commissions in the world.

Atlantic City casinos pay eight percent of the win to New Jersey. There is also a 1.25 percent tax that goes towards city redevelopment. Online gambling pays a tax rate of 15 percent and 2.5 percent to the redevelopment fund.

List of New Jersey Casinos

There are three New Jersey racetracks available. These are the Meadowlands in East Rutherford, Freehold Raceway in Freehold, and Monmouth Park in Oceanport.

As for New Jersey casino locations, there are eight Atlantic City casinos that are listed in the table below along with their location and contact information. Atlantic City is the only place in New Jersey where casinos can currently operate. You can look at their detailed address and locations using our interactive New Jersey casinos map.

Casino	Size	Address	Website
Bally’s	1,840 Slot Machines	1900 Boardwalk	www.caesars.com
The Borgata	3,700 Slot Machines	1 Borgata Way	www.theborgata.com
Caesars	2,000 Slot Machines	2100 Pacific Ave.	www.caesars.com
Golden Nugget	1,500 Slot Machines	Brigantine Blvd. & Huron Ave.	www.goldennugget.com
Harrah’s	3,800 Slot Machines	777 Harrah’s Blvd.	www.caesars.com
Resorts Casino	2,500 Slot Machines	1133 Boardwalk	www.resortsac.com
Tropicana	2,400 Slot Machines	2831 Boardwalk	www.tropicana.net
Trump Taj Mahal (closed 2016)	2,517 Slot Machines	1000 Virginia Ave.	No Website

There are hundreds of lottery retailers in the state that sell tickets. There are dozens of charities that spread bingo nights.

There are more than a dozen New Jersey online poker and casino sites that are regulated by the New Jersey Division of Gaming Enforcement.

History of New Jersey Gambling

Horse racing started in New Jersey in the 1830’s. It was not regulated at the time. That did not happen until 1939.

Freehold Raceway was the first racetrack in New Jersey. It is the oldest one in the U.S. that is still in operation.

New Jersey voters approved a state lottery in 1970 by a more than 4-1 margin. Scratch-off tickets were sold the following year. New Jersey was the first state that sold lotto tickets where players could pick their own numbers as opposed to being forced to get quick picks. This occurred in 1975.

A movement to legalize gambling in Atlantic City started on the early 1970’s. A constitutional referendum failed in 1974 but passed two years later. It permitted Las Vegas-style casinos within the city limits of Atlantic City. No other areas were permitted to have these games or style of resorts. Resorts International became the first licensed casino in Atlantic City on May 26, 1978. It is still open today.

There were once 12 casinos in operation in Atlantic City. The recession and gambling expansion in neighboring states affected gaming revenue in Atlantic City. In 2014, four casinos closed. They were Atlantic Club, Trump Plaza, Showboat, and Revel. Atlantic Club, Revel, and Trump Plaza went bankrupt. Showboat was shuttered so that Caesars Entertainment could concentrate on the other three casinos it operates in the market. In 2016, a fifth casino closed, the Trump Taj Mahal.

Revel was an especially bizarre casino debacle. It broke ground in November 2007, just before the recession. It scaled back construction in the summer of 2008. Construction halted in March 2009.

Construction resumed at Revel in February 2011 after the company was promised tax breaks to complete the building. It was 47 stories with 1,400 hotel rooms. Much of the hotel tower was unfinished when Revel opened.

Revel finally opened on April 2, 2012. Revel’s investors thought it would change Atlantic City forever. It was an upscale option in a declining gaming market. Revel had policies that turned gamblers away. This included not permitting smoking and not offering a players club. Gamblers were an afterthought and not given comps anywhere near the same level as other casinos. It quickly filed for bankruptcy after just 10 months of operations. It emerged from bankruptcy, only to file for it a second time in June 2014. Revel closed on September 2, 2014, and has not reopened.

Online gambling was passed by the state legislature in 2011. Governor Christievetoed it, stating at the time that offering gambling outside of Atlantic City violated the state constitution. Two years later, he signed a similar bill into law after gaining some concessions that included a higher tax rate and more funds for problem gambling.

Online poker and casino sites launched in November 2013. Casino revenues have slowly increased since while poker has gone the other way. The state’s online casinos take in about $15 million per month in online gaming revenue. This is compared to about $225 million per month at Atlantic City casinos.

New Jersey voters told the state legislature they supported sports betting in November 2011. This was a nonbinding referendum. It only took a few months for lawmakers to pass a law that would have permitted Las Vegas-style sports books in Atlantic City and at the state’s three racetracks. The NFL, NBA, NCAA, NHL and MLB all sued New Jersey to stop it. The sports leagues asserted that the federal Professional and Amateur Sports Protection Act forbids states from expanding sports betting. The courts sided with the leagues in 2013.

New Jersey went back to the drawing board and drafted new legislation that lawmakers thought would satisfy the court ruling. Once again, the sports leagues sued and prevailed. The Third Circuit Court of Appeals agreed to hear the case en banc.

New Jersey Casinos & Gambling FAQ

The minimum New Jersey gambling age is 18 years for bingo, horse racing, and lottery. Atlantic City casinos have a minimum gambling age of 21 years.

Yes. There are three tracks; Monmouth Park, The Meadowlands and Freehold Raceway.

Yes, through 4NJBets.com.

Yes. The regulated sites are WSOP.com, Borgata Poker, Party Poker and 888.

Yes. The casinos that offer it are Golden Nugget, Harrah’s, Caesars, Resorts and Tropicana. Betfair, 888, Virgin Casino and Mohegan Sun are other brands licensed to operate in New Jersey.

Online Legal Casino Gambling In New Jersey

Slots, video poker, online poker, blackjack, keno, craps, Three Card Poker, Four Card Poker, Texas Hold’em Bonus, Ultimate Texas Hold’em, baccarat, Mississippi Stud and Caribbean Stud Poker are among the games offered by New Jersey online casinos.

Geolocation services are used to pinpoint the exact location of the device being used to access the site.

Regulated poker and casino sites in New Jersey have a minimum age of 21, the same age as Atlantic City casinos.

The information given is matched with a public database. If the site cannot verify the player, he must submit documentation.

Deposit options include cash at the operator’s Atlantic City cage, Visa, Mastercard, prepaid debit card, electronic check, PayPal, Neteller, Skrill and PayNearMe.

Legal Online Poker Sites In New Jersey

New Jersey sites pay cashouts by check, PayPal, electronic check, cash at an Atlantic City cage, prepaid debit card, Neteller and Skrill, among other options.

There is a state law that permits sports betting but professional and amateur sports leagues have prevailed in court challenging it.

The Professional and Amateur Sports Protection Act forbids the expansion of sports gambling. The courts determined that the federal law is constitutional.

Is Online Gambling Legal In New Jersey

It is a federal law often referred to by the acronym PASPA. It prevents states from offering sports betting that did not have it on the books in 1992. New Jersey was given one year to legislate sports betting at the time. It failed to do so.