West Virginia is one of seven states with operating regulated online casino markets as of November 2026, according to a Nov. 4 Mid-Utah Radio explainer. The other six are New Jersey, Pennsylvania, Michigan, Connecticut, Delaware and Rhode Island.
Individual states decide whether to authorize real-money online casinos and set the requirements for approved operators to offer games through websites and mobile apps.
State authorization and licensing shape casino access
Maine passed an online casino law in January 2026 but had not begun accepting license applications as of early November, Mid-Utah Radio reported. Its law gives four federally recognized Wabanaki tribes exclusive rights to operate online casinos through approved platforms. Each tribe can partner with a commercial gaming company, subject to state licensing requirements.
Licensing arrangements differ across operating markets. In New Jersey, licensed Atlantic City casinos can partner with online gaming companies to offer approved sites and apps. The New Jersey Division of Gaming Enforcement oversees those arrangements and maintains a list of authorized casino sites.
Pennsylvania’s Gaming Control Board oversees interactive gaming certificates for online slots, table games and poker. Licensed land-based casinos and certain qualified casino companies without a physical Pennsylvania casino can obtain certificates, which specify the game categories permitted.
Game testing and player protections
State regulations determine which casino games and promotions operators can offer. Independent testing laboratories examine software for fairness, random outcomes and payout calculations before regulators approve games for licensed markets.
Customers generally must be at least 21 to play real-money casino games in regulated markets. Pennsylvania requires identity and age verification before play, along with platform tools for limits on deposits, spending, wagering and time.
New Jersey’s self-exclusion program allows individuals to restrict access to regulated online gaming for one year, five years or a lifetime.
Online casino winnings carry tax obligations
The IRS generally considers casino winnings taxable income, including online casino winnings. Casinos may issue Form W-2G for certain payouts, depending on the amount and game type, but customers must report taxable winnings even without that form.
Casino account statements and wagering records can document gambling activity when preparing tax returns.
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Source: As reported by Mid-Utah Radio.