# New York Live Poker Rooms Guide: Turning Stone, Upstate Casinos & Taxes

> Source: [New York Live Poker Guide: Turning Stone, Rivers Schenectady & Upstate Rooms on Smarter.Poker](https://smarter.poker/poker-rooms/states/new-york)

## Executive Summary
New York Features Thriving Upstate And Tribal Poker Rooms Led By The 32-Table Turning Stone Resort Casino In Verona (Which Admits Players 18+), Rivers Casino Schenectady, And Resorts World Catskills.

## State Regulatory & Tax Fact Sheet
- **State**: New York (NY)
- **Legal Status**: 100% Legal Upstate Commercial & Tribal Casino Poker Rooms
- **Minimum Gambling Age**: 18+ At Turning Stone Tribal Room | 21+ At Commercial Casinos
- **State Income Tax Rate**: 4.0% To 10.9% Progressive State Income Tax (+ NYC Local Tax)
- **Approximate Live Poker Rooms**: 6 Active Commercial & Tribal Casino Poker Rooms
- **Rake & Collection Model**: 10% Pot Rake Up To $5 - $6 Cap + $1 - $2 Bad Beat Drop
- **Regulated Online Real-Money Status**: Social & Club Play (Online Poker Bills Introduced Regularly In Albany)

## Regulatory Overview
Commercial Casinos Are Supervised By The New York State Gaming Commission (NYSGC), While Turning Stone Operates Under The Oneida Indian Nation Compact (Allowing 18+ Entry Because Alcohol Is Not Served On The Gaming Floor).

## Tax Withholding & W-2G Notes
New York State Income Tax Ranges From 4.0% To 10.9% (Plus Up To 3.876% For New York City Residents), With Automatic State Withholding On W-2G Tournament Payouts Over $5,000.

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