Arkansas gambling laws permit three things: casino gaming at four licensed casinos, sports betting through those casinos and their affiliated mobile apps, and the Arkansas Scholarship Lottery. Everything else — home slot machines, unlicensed card rooms, offshore online casinos, most bets placed outside a licensed sportsbook — is illegal, though the penalties fall much harder on operators than on individual players. The framework rests on Amendment 100 to the state constitution, Amendment 87 for the lottery, and detailed rules from the Arkansas Racing Commission.
Casino Gaming in Arkansas
Voters approved Issue 4, now Amendment 100, in November 2018, authorizing exactly four casino licenses.1Arkansas Secretary of State. Arkansas Constitutional Amendment Proposed by Petition of the People – Issue No. 4 Two went to existing tracks: Southland in Crittenden County (West Memphis) and Oaklawn in Garland County (Hot Springs). Both have since transitioned to full casino operations. A third license produced a new casino in Jefferson County (Pine Bluff). The fourth, for Pope County, has not.
In November 2024, voters approved Amendment 104, which repealed Cherokee Nation Entertainment’s Pope County license and added a new requirement: any future casino in the state must be approved through a countywide election. Cherokee Nation Entertainment challenged the change in federal court, but a federal judge dismissed the lawsuit in August 2025, finding no constitutional violation. No casino currently operates in Pope County.
Licensed casinos can offer slot machines, table games, and other traditional casino-style gambling. The Arkansas Racing Commission has sole jurisdiction over their operations, including licensing, auditing, and discipline.2Legal Information Institute. 006.06.19 Ark. Code R. 003 – CGR 3 Service Industry License and Service Industry Employee License
Sports Betting
Amendment 100 authorized the four casino licensees to accept sports wagers.3FindLaw. Arkansas Constitution of 1874 Amendment 100, Section 3 In-person sportsbooks opened at the licensed casinos shortly after, and mobile sports betting followed in March 2023, when operators like DraftKings and FanDuel went live.
Every online sportsbook has to be tethered to a brick-and-mortar casino in the state. Each casino may offer up to two branded online platforms, and each app must prominently display the name of its affiliated casino.4Legal Information Institute. 006.06.21 Ark. Code R. 013 – Casino Gaming Rule 20
Not everything is bettable. Wagers on most amateur sporting events are prohibited, which effectively bans high school games. The only amateur exceptions are Olympic events sanctioned by the International Olympic Committee and college sports. Even on college games, a sportsbook cannot knowingly accept a wager placed by or on behalf of a coach or participant in that event. Bets on the outcome of any public election are also banned.4Legal Information Institute. 006.06.21 Ark. Code R. 013 – Casino Gaming Rule 20
The Arkansas Scholarship Lottery
Voters approved Amendment 87 in 2008, letting the General Assembly create and regulate state lotteries.5Justia. Arkansas Constitution Amendment 87 Tickets went on sale in 2009. Proceeds fund college scholarships and grants for Arkansas residents attending in-state institutions. Games include multistate draws like Powerball and Mega Millions along with scratch-off and instant-win tickets.
Retailers must hold a valid certificate of authority, and ticket sales to anyone under 18 are prohibited.6Justia. Arkansas Code 23-115-402 – Restriction on Sales – Definition A retailer who knowingly sells to a minor faces a fine of up to $250 for a first offense and up to $500 plus a temporary license suspension for a second violation within 48 months.7Justia. Arkansas Code 23-115-901 – Sale of Ticket or Share to Person Under 18 Years of Age Prohibited – Penalty Anyone under 18 is also ineligible to claim a prize.
The Arkansas Lottery Commission oversees the lottery separately from the Racing Commission.
Age Minimums
You must be at least 21 to gamble at a casino or place a sports bet in Arkansas, whether in person or on a mobile sportsbook.8Code of Arkansas Rules. 23 CAR 355-703 – Sanctions on Franchise Holder for Underage Gaming Operators verify age through government-issued identification and face Racing Commission sanctions if they let underage players through.
For the lottery, the minimum age is 18.6Justia. Arkansas Code 23-115-402 – Restriction on Sales – Definition Because tickets are sold at convenience stores, gas stations, and grocery stores, enforcement leans on retailer compliance.
What’s Still Illegal
Outside those three channels, most gambling is prohibited. Arkansas law makes it illegal to set up or exhibit any gaming table or gambling device designed for games of chance or at which money can be won or lost.9Justia. Arkansas Code 5-66-104 – Gaming Devices That covers table games, slot-style machines, and similar equipment operated anywhere other than a licensed casino.
Online poker, internet-based casino games, and digital slots are not authorized. Arkansas has no licensing framework for online casinos, so any website offering those games to Arkansas residents is operating without state approval. Offshore gambling sites are not recognized under Arkansas law and offer no consumer protection if a dispute arises. Placing a bet on a prohibited game is classified as a violation, punishable by a fine of $50 to $100.10Justia. Arkansas Code 5-66-106 – Gaming Devices – Betting
Penalties
The distance between what a bettor faces and what an operator faces is large.
For a player, placing a bet on a prohibited game is a violation, not a misdemeanor or felony, with a fine of $50 to $100.10Justia. Arkansas Code 5-66-106 – Gaming Devices – Betting Enforcement resources tend to focus on operators.
Running an unauthorized gambling operation is far more serious. Keeping a gambling house is a Class D felony, carrying a prison sentence of up to six years.11Justia. Arkansas Code 5-66-103 – Keeping a Gambling House12Justia. Arkansas Code 5-4-401 – Sentence It applies to anyone who operates, finances, or has a direct or indirect interest in an illegal gambling operation or device.
Licensed operators who break the rules face regulatory penalties. The Racing Commission can impose civil fines of up to $100,000 per violation, suspend or revoke a casino or sportsbook license, and blacklist individuals from the gaming industry.13Justia. Arkansas Code 23-110-204 – Powers and Duties
Federal Exposure for Larger Operations
Illegal gambling operations that reach a certain size can also be prosecuted federally under the Illegal Gambling Business Act. A gambling business qualifies for federal charges if it violates state law, involves five or more people, and either operates for more than 30 consecutive days or generates gross revenue exceeding $2,000 in a single day. A conviction carries up to five years in federal prison.14Office of the Law Revision Counsel. 18 U.S. Code 1955 – Prohibition of Illegal Gambling Businesses
Taxes on Winnings
All gambling income is taxable. Federally, casinos and sportsbooks withhold 24% from winnings that trigger reporting under federal law, which generally means payouts of $5,000 or more from wagering transactions (after subtracting the wager). Arkansas layers its own withholding on top: casinos operating under Amendment 100 must withhold state income tax at 5.9% on the same gambling winnings that trigger federal withholding.15Justia. Arkansas Code 26-51-920 – Casinos – Withholding and Reporting
Even when a win falls below the withholding threshold, you still have to report all gambling income on your tax return. Failing to report can lead to audits and penalties from both state and federal tax authorities.
A separate rule covers the legacy electronic games of skill that existed at the racetracks before Amendment 100: a 3% gaming winnings tax applies to individual payouts of $1,200 or more on those machines.16Justia. Arkansas Code 26-51-1309 – Gaming Winnings Tax – Withholding and Remittance
Self-Exclusion
If you want to bar yourself from gambling in Arkansas, the state requires licensed operators to run self-exclusion programs. For interactive and mobile gaming, operators have to keep a register of self-excluded people, close their accounts, and stop sending them marketing. An operator cannot let a self-excluded person resume gambling until at least 30 days after enrollment.17Code of Arkansas Rules. 23 CAR 358-514 – Self-Exclusion Staff have to be trained to enforce the policy, and the operator bears responsibility for taking reasonable steps to keep self-excluded individuals off the floor and off the platform.