United States: Gaming

A comprehensive guide to short-term rental income, the 14-day rule, FDAP withholding, the W-8ECI election, sports betting taxation, side hustle reporting, the jock tax, Central Withholding Agreements, and IRS enforcement — for both US residents and nonresident aliens participating in the 2026 FIFA World Cup.

Tribal casinos face significant cybersecurity vulnerabilities through their vendor relationships, as third-party providers often maintain access to critical gaming systems, financial platforms, and customer data.

On June 10, 2026, the CFTC issued a notice of proposed rulemaking that would overhaul how it evaluates whether to prohibit the listing or clearing of an otherwise...

What happens when a jury decides that ​“fair and skill-based” gaming claims may have been anything but? In this episode, we unpack the blockbuster $420 million...

State Attorneys General are increasingly pursuing stricter consumer protection enforcement than federal regulators, often through multistate coalitions and independent lawsuits. This examination explores how AGs across political divides are banding together to address antitrust concerns, online platforms, and prediction markets with unprecedented coordination and independence.

For years, sports leagues and teams worked with state regulators within the legalized sports betting framework. Now prediction markets operate pursuant to a different legal and regulatory structure.

The Florida Gaming Control Commission has published two significant notices affecting gaming operations in the state.

The U.S. Department of the Treasury issued proposed regulations addressing two changes affecting the gaming industry and taxpayers: (i) an increase in the information reporting threshold for certain payees...

The Third Circuit held that sports event contracts traded on federally regulated exchanges are swaps under the Commodity Exchange Act subject to the CFTC’s exclusive jurisdiction.