# Mississippi Live Poker Guide: Biloxi, Tunica, Mississippi Straddles & Taxes

> Source: [Mississippi Live Poker Guide: Beau Rivage Biloxi, Tunica & Straddle Rules on Smarter.Poker](https://smarter.poker/poker-rooms/states/mississippi)

## Executive Summary
Birthplace Of The Famous "Mississippi Straddle" (Allowing Live Straddles From Any Seat, Especially The Button), Mississippi Features Iconic Southern Poker Venues Led By Beau Rivage In Biloxi And Horseshoe Tunica.

## State Regulatory & Tax Fact Sheet
- **State**: Mississippi (MS)
- **Legal Status**: 100% Legal Gulf Coast & Mississippi River Commercial Casino Poker Rooms
- **Minimum Gambling Age**: 21+
- **State Income Tax Rate**: 4.70% Flat State Income Tax (Over $10,000)
- **Approximate Live Poker Rooms**: 7 Active Casino Poker Rooms
- **Rake & Collection Model**: 10% Pot Rake Up To $6 Cap + $1 - $2 Jackpot Drop
- **Regulated Online Real-Money Status**: Social & Club Play Only

## Regulatory Overview
Regulated By The Mississippi Gaming Commission (MGC). Mississippi Cardrooms Are Famous For Loose Action Rules, Allowing Button Straddles And Multi-Street Pot-Limit Omaha Games.

## Tax Withholding & W-2G Notes
Mississippi Levies A Non-Refundable 3.0% State Gambling Withholding Tax On W-2G Casino Tournament Payouts At The Cage.

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