# Arizona Live Poker Guide: Scottsdale & Phoenix Tribal Poker Rooms & Taxes

> Source: [Arizona Live Poker Guide: Talking Stick, Phoenix Tribal Rooms & Laws on Smarter.Poker](https://smarter.poker/poker-rooms/states/arizona)

## Executive Summary
Anchored By The 47-Table Arena Poker Room At Talking Stick Resort In Scottsdale Alongside Lone Butte, Desert Diamond West Valley, And Del Sol In Tucson, Arizona Offers Year-Round No-Limit And PLO Action With A Low 2.5% Flat State Tax.

## State Regulatory & Tax Fact Sheet
- **State**: Arizona (AZ)
- **Legal Status**: 100% Legal Tribal Casino Poker Rooms (2021 Amended Gaming Compact)
- **Minimum Gambling Age**: 21+
- **State Income Tax Rate**: 2.5% Flat State Income Tax
- **Approximate Live Poker Rooms**: 8 Active Tribal Casino Poker Rooms
- **Rake & Collection Model**: 10% Pot Rake Up To $5 Cap + $2 Jackpot/High-Hand Drop
- **Regulated Online Real-Money Status**: Social & Club Play (Regulated Mobile Sportsbooks Only; No Online Poker)

## Regulatory Overview
Governed By The Arizona Department Of Gaming And Tribal-State Gaming Compacts. Following Modernized Compact Amendments, Arizona Tribal Rooms Spread Full No-Limit Hold'em, Pot-Limit Omaha, And Major Championship Series Like The Arizona State Poker Championship.

## Tax Withholding & W-2G Notes
Arizona Levies A Flat 2.5% State Income Tax Rate (Reduced From Previous Progressive Brackets), Making Phoenix And Scottsdale Highly Attractive For Winter And Year-Round Grinders.

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