What You Need to Know
- MassGaming’s licensees are required to provide detailed revenue reports on a monthly basis
- MGC will make these reports public on a monthly schedule via MassGaming.com
- Category 1 resort-casinos are taxed on 25% of gross gaming revenue. While the Category 2 slots-parlor is taxed on 49% of gross gaming revenue.
- Category 1 & Category 2 Sports Wagering Licensees are taxed on 15% of gross sports wagering revenue. Category 3 Sports Wagering Licensees are taxed on 20% of gross sports wagering revenue.
- Operators review their revenue and taxes on an ongoing basis and may update figures for a previous month at a later date. These reports will reflect the most up-to-date information.
Revenue Reports
MGC August 2023 Revenue Report
For greater viewing clarity, we recommend opening this report full-screen through the embedded copy or downloading via the previously attached file.
Note: When an operator’s adjusted gross sports wagering receipts for a month is a negative number because the winnings paid to wagerers and excise taxes paid pursuant to federal law exceed the operator’s total gross receipts from sports wagering, the Sports Wagering Law allows the operator to carry over the negative amount in tax liability to returns filed for subsequent months.
Sports Wagering Revenue Reports
Updated 9.15.2023
Category 1 Licensees
- Encore Boston Harbor (Cat. 1) Sports Wagering Revenue Report – August 2023
- MGM Springfield (Cat. 1) Sports Wagering Revenue Report – August 2023
- Plainridge Park Casino (Cat. 1) Sports Wagering Revenue Report – August 2023
Category 3 Licensees
- Barstool Sportsbook (Cat. 3) Sports Wagering Revenue Report – August 2023
- BetMGM (Cat. 3) Sports Wagering Revenue Report – August 2023
- Betr (Cat. 3) Sports Wagering Revenue Report – August 2023
- Caesars Sportsbook (Cat. 3) Sports Wagering Revenue Report – August 2023
- DraftKings (Cat. 3) Sports Wagering Revenue Report – August 2023
- Fanatics (Cat. 3) Sports Wagering Revenue Report – August 2023
- FanDuel (Cat. 3) Sports Wagering Revenue Report – August 2023
- WynnBet (Cat. 3) Sports Wagering Revenue Report – August 2023
Casino Revenue Reports
Updated 9.15.2023
- Revenue – Encore Boston Harbor – August 2023
- Revenue – MGM Springfield – August 2023
- Revenue – Plainridge Park Casino – August 2023
Allocation of Taxes
Gross Sports Wagering Revenue
Taxes on gross sports wagering revenue are allocated to the following specific state funds:
Gross Gaming Revenue
Taxes on gross gaming revenue are allocated to the following specific state funds:
