Is sports betting legal in Tennessee? Latest 2025 Updates

In Tennessee, sports betting is fully legal and operates under a unique online-only model. Since November 1, 2020, residents of Tennessee have been able to place bets through state-licensed online sportsbooks.

The Tennessee Sports Wagering Council, which took over the regulatory duties from the Tennessee Education Lottery Corporation in 2022, ensures that all operations comply with state regulations.

While federal laws like the Professional and Amateur Sports Protection Act (PASPA) previously prohibited sports betting nationwide, Tennessee took its own path by adapting state-specific regulations that allow online sports betting.

This model prioritizes ensuring a legal and secure betting environment, adhering to both state and federal requirements.

The technology implemented by Tennessee sportsbooks includes geo-fencing, which ensures players are placing bets from within state lines. Although some might consider VPN usage to bypass location restrictions, this practice is fraught with potential legal consequences and lacks the security of utilizing licensed operators.

When comparing Tennessee’s laws with neighboring states, you’ll notice stark differences. For example, states like Kentucky have recently introduced more expansive in-person options, whereas Tennessee sticks to online exclusivity.
Consequently, some bettors in Tennessee have turned to offshore platforms, although these carry significant risks compared to regulated state-based options.

Is sports betting legal in Tennessee?

Yes, sports betting is legal in Tennessee. The state allows online and mobile sportsbooks to operate under regulation, giving residents access to licensed platforms for secure and convenient betting.

Can I bet on sports using my phone in Tennessee?

Yes, you can place bets directly from your phone through licensed Tennessee sportsbook apps. These platforms let you register, deposit, and wager without ever needing to visit a physical location.

Affiliate Disclosure: BMR may receive compensation when you click links and make purchases through our affiliate partners. This compensation helps support our research and editorial work. We maintain editorial independence and only recommend products and services we believe provide value to our readers.

Updates on Legislation or Recent Bills

Over the years, Tennessee has seen a series of legislative efforts focused on regulating sports betting and iGaming. The journey began in 2018 with the introduction of bills aimed at legalizing online sports betting in the state. Proponents like Senator Steve Dickerson and Representative Rick Staples led the initial charge.

This legislative process reached a pivotal moment in May 2019 when the governor allowed the sports betting bill to pass into law without his signature, marking the start of legal sports betting in Tennessee.

Currently, Tennessee’s sports betting landscape continues to evolve with regulatory updates aimed at smoothing operations and enhancing player protections. In 2025, for instance, the Sports Wagering Council introduced new rules that focus on strengthening consumer protections and fraud prevention measures.

Notably, the shift from a 20% tax on gross gaming revenue to a 1.85% tax on handle exemplifies Tennessee’s commitment to adapting its framework to remain competitive and fair for both operators and bettors.

Recent legislative actions have kept Tennessee at the forefront of the sports betting industry, solidifying its unique online-only model.

Path to Legalization

The journey to sports betting legalization in Tennessee has been a fascinating one, marked by significant political maneuvers and regulatory milestones. Here, we track the critical dates and outcomes that have shaped the landscape over the last five years.

Government bodies, advocacy groups, and tribal entities have been instrumental in shaping sports betting legislation in Tennessee. The Tennessee Sports Wagering Council, initially supported by the Education Lottery Corporation, is a key player in overseeing the market.

Their role continues to evolve as legislation and market dynamics change.

Over recent years, we’ve seen several efforts to introduce sports betting bills in Tennessee. Notably, SB0016 and HB0001 laid the groundwork in 2018, culminating with Governor Bill Lee’s pivotal decision in 2019.

Each legislative move provided insight into the political landscape, driven by lobbying from both supporters and opponents of sports betting.

Currently, sports betting in Tennessee is fully operational, with ongoing regulatory updates aiming to enhance player protections and industry transparency. Looking ahead, we anticipate future legislative efforts will build on this foundation, aiming to refine regulations and potentially expand wagering options.

October 2024

Bally’s Corporation has announced the launch of its mobile sports betting app, Bally Bet, in Tennessee.

June 2024

The Tennessee Sports Wagering Council has imposed fines on Fanatics Sportsbook and ZenSports for regulatory breaches.

February 2024

The handle for February totals $380.4 million, representing a year-over-year growth of 15.6%.

November 2023

Tennessee’s sports betting handle tops $500 for the first time.

September 2023

Tennessee sees a handle of $420, the third highest in history and the second under the new tax structure.

May 2023

SB 475 is signed into law by Governor Bill Lee.

April 2023

HB 1362 is transformed into SB 475 and approved by the Senate. The state is expected to collect an additional $7.3 million annually.

March 2023

HB 1362 is introduced in the House. It would eliminate the 10% hold rule and mandate that online sportsbook operators pay a monthly tax of 1.85% of the handle. The Tennessee Senate has its version, SB 475, that would tax the handle at 2%.

March 2021

Tennessee Education Lottery announces that sports betting in the state has reached $2 billion in total bets since its launch in November 2020.

January 2021

Tennessee launches online sports betting, becoming the first state to offer only online sports betting with no retail locations.

Best Offshore Sportsbook Apps Tennessee (2025)

BookMaker - Trusted by Pros and Casual Bettors Alike

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BookMaker built its reputation on high betting limits and early line releases, making it a favorite among serious players. Professional bettors rely on its early lines and sharp odds, while casual players appreciate the straightforward interface and wide market selection. This offshore sportsbook treats all action with respect, and backs it up with a loyalty program that rewards consistency.

With no-nonsense navigation and decades of experience, BookMaker remains one of the most dependable names in the business.

Signup Bonus:
25% Cash Promo $500 max
Key Features:
  • High betting limits
  • Renowned sports betting loyalty program
  • Competes with the best sportsbook apps

JustBet

261
JustBet is known for treating all bettors like VIPs. The sportsbook offers hundreds of betting markets on a daily basis, a competitive loyalty rewards program, and has some of the most well-trained customer service representatives.
Signup Bonus:
20% Crypto Welcome Bonus up to $500
Key Features:
  • Excellent rewards program
  • Impressive depth of betting markets

BetAnything - Perfect for Value Savers with Reduced Juice

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BetAnything is an offshore sportsbook that keeps it simple and sharp. If you’re all about stretching your bankroll, this site makes it easy. The site offers reduced juice lines at -105, so you’re saving a little more every time you bet. And thanks to its “Less Juice Package,” smart bettors save from day one. Plus, you’ll find action on everything from college games to global matchups.

BetAnything offers consistent savings and reliable payouts. No clutter. No gimmicks.

Signup Bonus:
150% Free Play Bonus $750 max
Key Features:
  • Best reduced juice sports lines at -105
  • Quick and reliable payouts
  • Works like the best sports betting apps

BetOnline - Where Sharp Bettors Feel Right at Home

871

BetOnline is known for sharp lines, competitive odds, and wide betting coverage. From major leagues to niche matchups, it consistently delivers reliable pricing. Parlay and teaser payouts are among the best in the business. Plus, the platform loads fast and runs clean across all devices.

Responsive customer service and VIP-style treatment help BetOnline stand out as a long-trusted offshore sportsbook.

Signup Bonus:
$250 in Free Bets with $500 Deposit
Key Features:
  • Opinionated lines on major sports
  • Broad range of bonus offers
  • Faster than most sportsbook apps

Bovada - Fast, Fun, and Built for Mobile Bettors

1544

Bovada is one of the most reliable offshore sportsbooks, earning its reputation through strong customer service and consistent payouts for over a decade. Plus, it keeps things sharp with fast crypto payouts, slick mobile navigation, and betting lines you won’t find anywhere else. From politics to reality TV, it’s the go-to for more than just game-day action.

If you want speed, variety, and a book that’s been doing it right for years, Bovada delivers.

Signup Bonus:
75% Crypto Welcome Offer - Get $750
Key Features:
  • An intuitive, user-friendly mobile interface
  • Unique props on sports and entertainment markets
  • Mobile site performs as well as apps

Heritage Sports - Built for Smart, Long-term Bettors

256

Heritage Sports has a reputation as a dependable pick for value-focused bettors. With -108 odds, no messy rollover rules, simple betting with no strings, and nice little perks like birthday parlays and cashback, your money goes further on this offshore sportsbook. It’s the kind of place loyal players stick with because it works.

If you’re tired of chasing bonuses that aren’t worth the hassle, Heritage offers a smarter way to bet.

Signup Bonus:
100% Free Play Sign-Up Offer of $500
Key Features:
  • Competitive bonuses and perks
  • Comprehensive live betting options
  • Quarterly cash back for 149+ sports bets

Everygame - An All-in-one Platform Ideal for Crypto Bettors

127

Everygame lets you bet on just about anything, from football to poker, all in one spot. It’s the kind of platform that does a little bit of everything. It’s easy to use, runs fast, and offers reliable customer service. Not to mention, the site offers comp points on every wager and crypto perks like a Bitcoin bonus worth up to one thousand dollars.

If you’re looking for flexibility, versatility, and a solid crypto promos, this offshore sportsbook checks all the boxes.

Signup Bonus:
$500 Sign-Up Promo for New Customers
Key Features:
  • Variety of sports and casino promotions
  • Excellent customer service department
  • Smoother experience than most betting apps

Online Sports Betting In Tennessee

The realm of igaming and Tennessee sports betting has seen a remarkable rise in public interest, shaped significantly by recent trends that highlight the state’s unique online-only model. As the world of Tennessee sports betting continues to evolve, players are increasingly drawn to the diverse and dynamic options available online.

Sports betting in Tennessee is fully legal as of 2025, with a robust regulatory framework in place. The Tennessee Sports Wagering Council oversees 12 legal online sportsbooks, ensuring compliance with state laws. However, areas of ambiguity still exist, particularly with new regulatory developments impacting the landscape.Tennessee bettors often turn to offshore sportsbooks for their expanded options, safety, and legality. Unlike domestic options, offshore sites frequently offer more variety in betting lines and are seen as more reliable due to their long-standing reputation in the global market.

We position offshore sports betting as a credible and beneficial option for Tennessee residents, aiming to clear up misconceptions. Offshore sites offer key advantages like expanded betting options and the ability to place bets on international sports, which are not available through state-licensed operators.

Next, we will get into key online betting facts that every novice and experienced bettor should know.

Tennessee Online Betting At-a-glance

Sports betting has been fully legal in Tennessee since November 1, 2020. Unlike most states, Tennessee follows an online-only model, which means there are no physical sportsbooks to visit. Everything happens through licensed mobile apps and websites.

The Tennessee Sports Wagering Council oversees the industry, making sure all operators follow state rules and maintain a fair, transparent environment for bettors.

As of 2025, there are 12 licensed online sportsbooks available in the state, including well-known names like FanDuel, DraftKings, and BetMGM. These platforms offer extensive betting options across all major sports. Local fans tend to back home teams such as the Tennessee Titans, Memphis Grizzlies, and Nashville Predators.

Tennessee residents can place bets from anywhere within state lines using approved mobile and online platforms. This setup has made Tennessee one of the most convenient places to enjoy legal sports betting in the South.

The Rise of Betting Apps

In Tennessee, the popularity of browser-based sportsbooks is on the rise among bettors. This trend is fueled by the convenience and technological advancements that browser-based platforms offer. Whether you’re new to betting or a seasoned pro, these platforms are increasingly favored due to their ease of access and cutting-edge features.

The shift from traditional to mobile betting reflects a significant industry transformation. Here are some reasons why mobile betting is becoming dominant:

  • User Accessibility: Apps are designed for seamless user experiences, accessible right from any smartphone.
  • Enhanced Security Features: Modern apps utilize advanced security measures, ensuring safe transactions.
  • Continuous Innovation: Regular updates and new features keep the betting experience fresh and competitive.

App-based offshore sportsbooks bring a host of standout features that make them appealing:

  • Push Notifications: Stay updated on your bets and promotions in real-time.
  • Live Streaming: Watch live events directly within the app for a more immersive experience.
  • Customizable Alerts: Set alerts for specific games, odds changes, and more.

But First, About Bookmakers Review

At Bookmakers Review, the goal is simple: help bettors make smart and confident choices. Every Tennessee sportsbook featured on our site goes through a detailed, hands-on testing process. We create real accounts, make deposits, place bets, and process withdrawals to see exactly how each platform performs in real-world conditions.

Transparency and independence guide everything we do. Our rankings are never influenced by partnerships or paid placements, which keeps our reviews fair and objective.

We also take the time to verify the details that matter most to players. This includes checking deposit and withdrawal speeds, betting limits, and maximum parlay payouts massive payout potential. That way, you know what to expect before signing up.

We’ve done the testing so you don’t have to. Our recommendations highlight the safest and most dependable offshore sportsbooks available to Tennessee players.

Unbiased Insights From Industry Pros
Proven Track Record
Decades of experience exposing rogue operators and protecting players.
Independent Reviews
Our sportsbook ratings are impartial, based on data, customer feedback, and clear criteria.
Transparent Scoring
We use 5 critical factors to separate legitimate operators from bad actors and document the entire experience.
No Marketing Spin
We call out underperforming books and clarify confusing markets, always straight to the point.

The Top Tennessee Offshore Sportsbooks in 2025

We choose the best offshore sportsbooks for Tennessee by conducting detailed manual reviews. Our selection criteria focus on reliability, user experience, and the ability to payout winnings without hassle. We make sure to flag any hidden terms, ensuring our readers can trust our recommendations. Tennessee bettors deserve platforms that prioritize their interests.

Bovada has earned its spot as a top choice in Tennessee due to its lightning-fast crypto payouts and a wide variety of sports markets ranging from national leagues to international contests. Rated at 4.31, it offers a sleek and user-friendly experience.

At BetOnline, users find competitive odds and numerous betting options covering sports like football, basketball, and beyond. Its reputation for reliability and efficient banking is key to its high ranking, boasting a rating of 4.36.

Heritage Sports is recognized for its rewarding loyalty programs that benefit regular players. Its commitment to fair play and customer satisfaction ensures a reputable standing with a rating of 4.25.

With a focus on transparency and an impressive sports lineup, Bookmaker is trusted by many. It maintains an excellent rating of 4.5 and continues to operate with integrity in the sports betting arena.

Finally, Everygame stands out for its consistent promotions and enjoyable sports selections. Holding a solid rating of 4, it offers an engaging platform for bettors who value active bonuses.

How We Rank Tennessee Sportsbooks

Welcome to Bookmakers Review’s overview of how we evaluate sportsbooks for Tennessee sports betting sites. We focus on compliance with legal standards, the quality of payment processing, reputation, and overall user experience gained through meticulous manual reviews. Online sports betting in Tennessee has grown significantly since becoming legal, offering players diverse options.

  • Legal compliance
  • Payout reliability
  • User terms and conditions
  • Mobile user interface quality
  • Bonuses
  • Market depth (variety of betting options)
  • Customer support quality
  • Fair treatment of winners
The 5 Pillars of Sportsbook Excellence

A rating isn’t static. It’s a living document. We continuously monitor books for changes in policy, new dispute patterns, and shifts in their treatment of players, ensuring our ratings reflect the current reality. We use five critical factors that other review sites conveniently ignore or downplay. These pillars separate legitimate operators from devastating experiences, forming the BMR Standard.

Payout Reliability and Speed
Can you get your money out quickly and without hassle when you win? Is there a robust selection of payment methods to make it more convenient? This is the ultimate litmus test.
Proven Longevity and Reputation
Does the book have a long, clean track record of integrity, or is it a fly-by-night operation?
Responsive and Honest Support​
When problems arise, do you get real help from real people, or do you face excuses and stonewalling?
Fair Treatment of Winners​
Does the book welcome success, or does it limit, ban, or scrutinize consistently profitable accounts?
Transparent and Fair Terms​
Are the rules clear and consistent, free of hidden clauses designed to trap your funds?

Key Features to Look for in Tennessee Betting Apps

When selecting a Tennessee sports betting app, it’s crucial to consider several key features that can make or break your experience. Here’s what to focus on:

  • User Interface: Look for apps with sleek, modern design, such as responsive and user-friendly across devices, to ensure seamless navigation.
  • Reliability: Choose apps with a track record of stability and minimal downtime.
  • Security: Ensure robust encryption and secure login options are available.
  • Market Variety: Opt for apps offering a wide array of sports and betting options.
  • Promotions: Consider apps with generous bonus offers, like 100% welcome up to $500 (promo code: BMR500) or 50% crypto welcome up to $1,000 (promo code: BMRCRYPTO1K).
  • Payment Methods: Check for convenient deposit and withdrawal options, emphasizing secure transactions.
Why Trust Our Reviews
Real-money Testing
We bet with our own funds to uncover hidden fees, slow payouts, and real user frustrations.
Continuous Data Tracking
We track the industry in real time through data, news, forums, and player insights.
Player Advocacy
Our unique service resolves disputes through direct intervention, mediation, and rating impact.
Living Ratings
We constantly update ratings based on policy shifts, disputes, and player treatment.

At Bookmakers Review, we provide impartial reviews to help you choose the right app. Trust us for transparency and reliability in evaluating Tennessee sports betting apps.

Offshore Betting Tips for Tennessee Residents

Tennessee sports betting enthusiasts can enhance their experience with offshore sportsbooks through strategic approaches and best practices. Here’s a comprehensive list of actionable tips to ensure you make informed, responsible, and potentially profitable bets:

  • Line Shopping: Always compare betting odds across multiple sportsbooks to find the best lines. This can directly impact your potential returns.
  • Start with Small Stakes: If you’re new to sports betting Tennessee style, begin with smaller bets to manage risk and gradually increase your stakes as you gain confidence.
  • Informed Betting: Do your research before placing a bet. Understand the teams, players, and any variables that might affect the outcome of a game.
  • Seek Value Bets: Look for bets where the odds appear skewed in your favor. Identifying value can significantly enhance your long-term success.
  • Explore Underdog Odds: Sometimes, betting on an underdog can yield higher returns if you’ve done your homework and believe they have a genuine chance of winning.
  • Responsible Betting: Set limits on how much you bet, and never wager money you can’t afford to lose. Remember, it’s about entertainment and smart risk management.

Starting an Account with a New Sportsbook

Getting started with a sportsbook account is straightforward. Here’s a step-by-step guide for Tennessee sports betting enthusiasts:

  1. 1

    Pick Your Sportsbook

    Choose an offshore sportsbook available in your area, like the books listed above. Register by clicking “Join” and fill out the form with your name, email address, and phone number.
  2. 2

    Claim a Bonus

    Select from available promotions for new bettors. Keep in mind that many mobile betting apps offer larger bonuses for bettors using crypto.
  3. 3

    Deposit Funds

    Decide between depositing with credit cards, wire transfers, or crypto. Send and confirm your initial deposit.
  4. 4

    Place a Bet

    Pick your sport and add bets to your slip. Enter your stake, then start wagering.

Responsible Gambling in Tennessee

Promoting healthy gambling habits is crucial for maintaining control and enjoying the recreational nature of sports betting Tennessee.

  • Bankroll Management: Keep track of your spending and set financial limits.
  • Self-Imposed Limits: Use available tools to restrict betting activity if needed.
  • Breaks and Limits: Take regular breaks and seek help if your betting habits become problematic.

For those in need of assistance, here is a list of Tennessee problem gambling resources and hotlines:

  • TN Problem Gambling Helpline: 1-800-889-9789
  • National Council on Problem Gambling: 1-800-522-4700
  • Additional local support services in Tennessee

Taxes on Online Winnings

Understanding taxes on gambling winnings is crucial for any bettor, whether you’re placing wagers in person or online. Federally, all gambling earnings are taxable, a rule that extends to online winnings in Tennessee. The state mandates that gambling income be reported and taxes duly paid, reinforcing this through its regulatory framework. As veteran bettors, we know the importance of compliance, helping you avoid unnecessary fines.

For those betting using cryptocurrencies, the tax implications take on an additional layer. Gains from cryptocurrency betting are not just labeled as gambling income; they’re also subject to capital gains tax. This means if your Bitcoin wager pays off, you’ll need to be prepared for the tax office to take its share.

Here’s a step-by-step guide for Tennessee residents on reporting online gambling winnings:

  1. Document all your wins and losses. Maintain a record of your bets, noting dates, amounts, and types of wagers.
  2. File using the appropriate forms. Use IRS Form W-2G for reporting gambling winnings. Tennesseans should also check with their local tax authority for additional state forms.
  3. Include cryptocurrency transactions. When reporting, don’t forget to include crypto earnings as part of your overall gambling income.
  4. Seek professional advice. Consult with a tax professional to ensure that all bases are covered, especially if crypto or international bets are involved.

Key Takeaways for Tennessee Sports Betting in 2025

Sports betting in Tennessee continues to thrive in 2025 under the state’s online-only model, which first launched on November 1, 2020. Today, bettors have access to a dozen licensed online sportsbooks, each operating under the oversight of the Tennessee Sports Wagering Council to ensure fair play and consumer protection.

Tennessee’s regulated market provides residents with a safe and transparent betting environment. However, it’s important to avoid unlicensed offshore sportsbooks that have faced heavy penalties for unauthorized activity. Instead, bettors should choose trusted and legitimate platforms that offer secure payments, fast withdrawals, and verified bonuses.

Our top recommended sportsbooks for Tennessee bettors include offers such as:

  • 50% deposit match up to $250

  • 75% crypto welcome bonus up to $750 (promo code: BTCSWB750)

  • 50% bonus up to $250

  • 100% free play up to $500 (promo code: BMR100)

  • 20% cash offer up to $500 (promo code: BMR20)

As a player-first platform, we highly recommend Bovada for Tennessee bettors seeking a trusted and rewarding online betting experience. Bovada is known for its smooth interface, fast payouts, and wide variety of betting markets, from major sports to live in-game wagering. It also offers generous promotions like 75% crypto welcome up to $750 (promo code: BTCSWB750) or 50% up to $250, making it one of the most reliable offshore options for Tennessee players.

Now is the ideal time to get started. By choosing a reputable sportsbook like Bovada, you can access exclusive welcome bonuses, flexible crypto deposit options, and a premium betting experience built around player satisfaction.

Bovada
1544
75% Crypto Welcome Offer - Get $750

We encourage you to explore your options responsibly. Below, you’ll find a comparison of the current sportsbook offers available to Tennessee players.

Bookmaker
403
Established
1985
25% Cash Promo $500 max
Promo Code
JustBet Logo
261
Established
2000
20% Crypto Welcome Bonus up to $500
Promo Code
betanything-black-logo
463
Established
2001
150% Free Play Bonus $750 max
Promo Code
Betonline Logo
871
Established
2001
$250 in Free Bets with $500 Deposit
Promo Code
Bovada
1544
Established
1994
75% Crypto Welcome Offer - Get $750
Promo Code
Heritage
256
Established
2001
100% Free Play Sign-Up Offer of $500
Promo Code
Everygame
127
Established
1983
$500 Sign-Up Promo for New Customers
Promo Code

Sports Betting FAQs


Is sports betting legal in the state of Tennessee?
Yes. As of 2025, sports betting is fully legal in Tennessee under a state-regulated framework that allows only online and mobile wagering. There are no retail or in-person sportsbooks within the state.

When did Tennessee legalize sports betting?
Sports betting officially launched in Tennessee on November 1, 2020, following the passage of the Tennessee Sports Gaming Act in 2019. It was the first U.S. state to authorize an online-only betting model.

Who regulates sports betting in Tennessee?
The Tennessee Sports Wagering Council (SWC) regulates all sports betting operations in the state. The SWC oversees licensing, compliance, and responsible gambling measures for all approved sportsbook operators.

How many legal sportsbooks operate in Tennessee?
As of 2025, there are 12 licensed online sportsbooks available to Tennessee bettors, including FanDuel, DraftKings, BetMGM, Caesars Sportsbook, and ESPN Bet.

Can I bet on sports using my phone in Tennessee?
Yes. Sports betting in Tennessee is conducted entirely online. Players can register, deposit, and wager directly through licensed sportsbook apps or websites anywhere within state lines.

Are offshore sportsbooks legal for Tennessee residents?
Offshore sportsbooks are not regulated by the state of Tennessee but remain accessible to residents. These sites operate under international gaming licenses and exist in a legal grey area since they are not governed by Tennessee authorities.

Can I bet on college sports in Tennessee?
Yes. Tennessee allows betting on college sports, including in-state teams such as the Tennessee Volunteers. However, prop bets on individual college athletes may have additional restrictions.

What is the legal age to bet on sports in Tennessee?
You must be at least 21 years old to legally participate in sports betting in Tennessee. Licensed sportsbooks require age verification during the registration process.

What should bettors know before using an offshore sportsbook?
1) Check that the site holds a recognized international license. 2) Understand that these operators are not state-regulated and may offer fewer consumer protections. 3) Read independent reviews on trusted watchdog sites like Bookmakers Review before signing up. 4) Keep records of all transactions and always gamble responsibly.

What taxes apply to sports betting in Tennessee?
Licensed sportsbooks in Tennessee are subject to a 20 percent tax on adjusted gross income. Bettors may also be responsible for reporting gambling winnings as taxable income when filing federal and state tax returns.