Do Sports Wager Tax Rates Affect Betting Volume?
April 21, 2026 | Economics and Other
Director Knittel and Robyn Toth submitted an article for publication in the April 13, 2026 edition of Tax Notes State. It ranks states based on per capita sports wagers and considers whether state tax rates impact per capita betting. For 2026, state tax rates range from 7% (Nevada, Iowa) to 51% (New York, Oregon, New Hampshire, Rhode Island).