The Tax Foundation says 38 states have legalized sports wagering in some capacity, however only 27 states have online betting. They say it has seen rapid growth since the U.S. Supreme Court granted states the ability to establish online sports betting markets in Murphy vs. NCAA in 2018. However, states apply a range of different tax rates and access to legal sports betting can be quite limited, depending on the state. The interactive map below shows those states with online betting as well as the online betting tax rate.
Click here to read the full report at the Tax Foundation.