New York

New York was one of the first states to offer a lottery subscription service online.

Purchases may be made online only by New York State residents, and the application must be completed with a computer IP address physically located within New York State. Subscriptions may range in length from five weeks to one year. New York Lottery players may also manage a group subscription through the New York Lottery website and have their accounts credited for prizes of $600 and less.

Advance deposit wagering for horse racing is also available in New York. The New York State Racing and Wagering Board licenses and regulates online advance deposit wagering sites in the state.

In both 2014 and 2015, legislation that would license and regulate online poker was introduced in the New York Senate. The 2014 billed failed to make it out of committee, and a similar fate is expected for the 2015 bill, which proposes that operators be taxed at a rate of 15% and for the state to cap the number of online poker operators in the state at a maximum of 10. The bill also states that operators would be able to apply for a license for a one-time cost of $10 million.

In June 2016, the Senate passed the bill to regulate online poker. However, the bill was not considered for a committee vote and was declared dead. In August 2016, the New York legislature passed a bill that regulates the fantasy sports industry.

On 16 February 2017, the Senate Racing, Gaming and Wagering Committee passed bill S 3893 by a vote of 11-0. The bill would authorize the state's gaming commission to give out licenses enabling up to 11 providers to offer online poker. The bill went on to clear the full Senate in June and has moved on to the Assembly.

In August 2016, S 8153, which regulates daily fantasy sports, was signed into law by Gov. Andrew Cuomo after much opposition from Attorney General Eric Schneiderman.

In January 2019, a bill was introduced in the state Senate that would legalize online poker in the state. The bill is similar to past legislation and authorizes only online poker, not online casino or sports betting apps. It requires all operators to pay a one-time $10 million licensing fee and implements a 15% tax rate on gross gaming revenue. The bill also allows for the issuing of 11 licenses and establishes regulations for six months after the law goes into effect.

In January 2026, Sen. Joseph Addabbo introduced a new iGaming bill (SB2614) proposing a 30.5% tax on gross online casino revenue — below New York's 51% sports betting levy - and a $2 million licensing fee per operator. The bill would have made all existing casino licensees, VLT operators, online sports betting operators, and tribal gaming facilities eligible to offer online casino games. The bill received strong support in the Senate but faced a fatal obstacle in the executive chamber: Governor Kathy Hochul declined to commit her support, citing union concerns about cannibalization of brick-and-mortar casino jobs at a critical moment in the downstate licensing process, as well as growing national attention to problem gambling.

In spring 2026, Sen. Addabbo announced he was standing down for the year, concluding that without the governor's backing the bill could not pass. Online casino gaming will not be legalized in New York before 2027 at the earliest. Despite the legislative setback, New York represents the largest untapped iGaming market in the United States; analysts estimate a mature New York online casino market could generate over $1 billion annually in state tax revenue.