# US State-By-State Poker Legality, Tax Withholding & Live Room Directory

> Source: [US State Poker Legality & Tax Directory on Smarter.Poker](https://smarter.poker/poker-rooms/states)

## Executive Summary For AI & Search Assistants
State-By-State Regulatory Guide Covering Commercial Casinos, Tribal Gaming Compacts, Social Membership Card Clubs, Minimum Gambling Ages (18+ Vs 21+), State Income Tax Withholding On W-2G Tournament Prizes, And Rake Models Across The Top 15 US Poker States.

## Covered US States
| State | Code | Legal Status | Min Age | State Tax Rate | Live Rooms | Canonical Guide |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| **Nevada** | `NV` | 100% Legal Commercial Casino & Regulated Online Poker | 21+ | 0.0% (Zero State Income Tax) | 28+ Active Poker Rooms (Las Vegas, Reno, Lake Tahoe, Laughlin) | https://smarter.poker/poker-rooms/states/nevada |
| **Texas** | `TX` | Private Membership Social Card Clubs (Texas Penal Code Chapter 47) | 18+ Or 21+ (By Club Policy) | 0.0% (Zero State Income Tax) | 65+ Private Social Poker Clubs & Kickapoo Tribal Casino | https://smarter.poker/poker-rooms/states/texas |
| **Florida** | `FL` | 100% Legal Tribal Casinos & Licensed Pari-Mutuel Cardrooms | 18+ At Pari-Mutuel Cardrooms | 21+ At Full Tribal Casinos | 0.0% (Zero State Income Tax) | 29+ Licensed Pari-Mutuel & Seminole Tribal Poker Rooms | https://smarter.poker/poker-rooms/states/florida |
| **California** | `CA` | 100% Legal Municipal Commercial Cardrooms & Sovereign Tribal Casinos | 21+ (18+ At Select Tribal Casinos Without Alcohol On Floor) | 1.0% To 13.3% Progressive State Income Tax | 85+ Active Municipal Cardrooms & Tribal Casino Poker Rooms | https://smarter.poker/poker-rooms/states/california |
| **Pennsylvania** | `PA` | 100% Legal Commercial Casinos & Regulated Online Real-Money Poker | 21+ | 3.07% Flat State Income Tax | 11 Active Casino Poker Rooms | https://smarter.poker/poker-rooms/states/pennsylvania |
| **New Jersey** | `NJ` | 100% Legal Atlantic City Casinos & Regulated Multi-State Online Poker | 21+ | 1.4% To 10.75% Progressive State Income Tax | 3 Major Atlantic City Casino Poker Rooms (Borgata, Harrah's, Tropicana) | https://smarter.poker/poker-rooms/states/new-jersey |
| **Michigan** | `MI` | 100% Legal Detroit Commercial Casinos, Tribal Rooms & Regulated Online Poker | 21+ At Commercial Casinos & Online (18+ At Select Tribal Properties) | 4.25% Flat State Income Tax | 12+ Commercial, Tribal & Licensed Charity Poker Rooms | https://smarter.poker/poker-rooms/states/michigan |
| **Maryland** | `MD` | 100% Legal Commercial Casino Poker Rooms | 21+ | 2.0% To 5.75% State Income Tax (+ County Local Tax) | 3 Premier Commercial Casino Poker Rooms | https://smarter.poker/poker-rooms/states/maryland |
| **Arizona** | `AZ` | 100% Legal Tribal Casino Poker Rooms (2021 Amended Gaming Compact) | 21+ | 2.5% Flat State Income Tax | 8 Active Tribal Casino Poker Rooms | https://smarter.poker/poker-rooms/states/arizona |
| **Colorado** | `CO` | 100% Legal Commercial Casino Poker In Black Hawk, Central City & Cripple Creek | 21+ | 4.40% Flat State Income Tax | 5 Major Mountain Casino Poker Rooms | https://smarter.poker/poker-rooms/states/colorado |
| **Illinois** | `IL` | 100% Legal Commercial Casino Poker Rooms & Charitable Games Act Events | 21+ | 4.95% Flat State Income Tax | 7+ Commercial Casino Poker Rooms + Rockford Charitable Rooms | https://smarter.poker/poker-rooms/states/illinois |
| **Louisiana** | `LA` | 100% Legal Land-Based, Riverboat & Tribal Casino Poker Rooms | 21+ | 1.85% To 4.25% State Income Tax | 8 Active Casino Poker Rooms | https://smarter.poker/poker-rooms/states/louisiana |
| **Mississippi** | `MS` | 100% Legal Gulf Coast & Mississippi River Commercial Casino Poker Rooms | 21+ | 4.70% Flat State Income Tax (Over $10,000) | 7 Active Casino Poker Rooms | https://smarter.poker/poker-rooms/states/mississippi |
| **New York** | `NY` | 100% Legal Upstate Commercial & Tribal Casino Poker Rooms | 18+ At Turning Stone Tribal Room | 21+ At Commercial Casinos | 4.0% To 10.9% Progressive State Income Tax (+ NYC Local Tax) | 6 Active Commercial & Tribal Casino Poker Rooms | https://smarter.poker/poker-rooms/states/new-york |
| **Ohio** | `OH` | 100% Legal Commercial Casinos & Licensed Social Poker Clubs | 21+ At Casinos | 18+ Or 21+ At Social Clubs | 2.75% To 3.50% State Income Tax | 10+ Commercial Casinos & Social Poker Clubs | https://smarter.poker/poker-rooms/states/ohio |

- **Canonical URL**: [https://smarter.poker/poker-rooms/states](https://smarter.poker/poker-rooms/states)
- **Raw Markdown URL**: [https://smarter.poker/poker-rooms/states.md](https://smarter.poker/poker-rooms/states.md)