Tax Data, Charts, and Maps
Lottery and Gambling Taxes
State-run lotteries are the most popular form of commercial gambling in the U.S., with half or more Americans participating in any given year, and the average American spends more money on lotteries than on reading materials or movie theaters. Lotteries constitute an implicit tax similar to excise taxes on goods like cigarettes and alcohol. They are generally considered poor tax policy because they are regressive, not transparent to taxpayers, and aren't neutral and therefore distort economic behavior.
Additional questions about lottery and gambling taxes? Contact us at (202) 464-6200.
Tax Data from The Tax Foundation
- State Implicit Lottery Tax Revenue Per Capita, Fiscal Year 2009, February 25, 2011
- State Lottery Sales Per Capita, Fiscal Year 2008, March 25, 2010
- Lottery Revenue as a Percentage of Own-Source Revenue by State, Fiscal Year 2008, March 25, 2010
- Implicit Tax Rates on State Lottery Sales by State, Fiscal Year 2008, March 25, 2010
- Topline Results for Tax Foundation's 2009 Survey of U.S. Attitudes on Taxes, Government Spending and Wealth Distribution, April 8, 2009