Provides that the Indiana gaming commission (IGC) may issue a temporary certificate of authority or a temporary license to conduct business under certain circumstances. Requires the Gaming matters. Authorizes sports wagering at riverboats, racinos, a Vigo County casino, and satellite facilities. The casino will then send each person their own W-2G. From there, the process is identical to how you would report any individual winnings. How to report your gambling winnings to Indiana. As previously stated, Indiana is a state that allows you to use Form W-2G for your state income tax return as well. Indiana sports betting is legal through regulated online sites and 11 brick-and-mortar casinos. Sports betting was legalized in Indiana in May 2019. A bipartisan group of lawmakers passed the Indiana sports betting legislation in May 2019, and the bill was signed into law shortly thereafter by Gov. Indiana’s law will allow wagering on collegiate sports, but not on high school or youth sporting events. Wrongfully Incarcerated Collection Another new law includes allowing people who are wrongfully incarcerated be eligible to receive $50,000 for each year behind bars once a conviction is vacated due to innocence.

Indiana joined the ever-growing list of states with legal sports betting in May 2019 with the passage of a law authorizing retail and mobile sportsbooks. Under state law, local casinos and off-track betting parlors (OTBs) may accept wagers in-person and online in partnership with third-party providers such as FanDuel, DraftKings, BetRivers and others.

Statutes & Rules

Emergency Rules

Emergency Rule LSA #19-328
Temporarily adds rules regarding charity gaming. Statutory authority: IC 4-32.3-3-3.
Effective July 1, 2019.

Emergency Rule LSA #19-641
Temporarily adds emergency rules regarding sports wagering. Statutory authority: IC 4-38-3-1; IC 4-38-3-2. NOTE: The original emergency document, LSA Document #19-428(E), posted at 20190904-IR-068190428ERA, effective August 28, 2019, expired November 26, 2019.
Effective November 25, 2019.

Emergency Rule LSA #20-76
Temporarily adds emergency rules regarding sports wagering. Statutory authority: IC 4-38-3-1; IC 4-38-3-2. NOTE: The original emergency document, LSA Document #20-76(E), posted at 20200226-IR-068200076ERA, effective February 21, 2020, expired May 21, 2020.

Emergency Rule LSA #20-283
Temporarily adds emergency rules regarding sports wagering. Statutory authority: IC 4-38-3-1; IC 4-38-3-2. NOTE: The original emergency document, LSA Document #20-283(E), posted at 20200527-IR-068200283ERA, effective May 20, 2020, expired August 18, 2020.

Rulemaking Docket

Comments regarding proposed rules may be submitted by
email rules@igc.in.gov or by
mail, attention to:
Indiana Gaming Commission - Legal Division
East Tower - Suite 1600
101 W. Washington Street
Indianapolis, IN 46204

Comments may be inspected, upon request, at the Indiana Gaming Commission at 101 W Washington Street East Tower, Suite 1600, Indianapolis, IN 46204.

Proposed Rule LSA #20-466
Adds 68 IAC 21-8, 68 IAC 21-9, 68 IAC 21-10, 68 IAC 21-11, 68 IAC 21-12, 68 IAC 21-13, and 68 IAC 21-14 regarding charity gaming. Repeals 68 IAC 21-1, 68 IAC 21-2, 68 IAC 21-3, 68 IAC 21-4, 68 IAC 21-5, 68 IAC 21-6, and 68 IAC 21-7.
Notice of Intent to Adopt proposed rule LSA #20-466

Proposed Rule LSA #20-446
Readopts rules in anticipation of IC 4-22-2.5-2, providing that an administrative rule adopted under IC 4-22-2 expires January 1 of the seventh year after the year in which the rule takes effect unless the rule contains an earlier expiration date. Effective 30 days after filing with the Publisher.
Notice of Intent to Adopt Proposed Rule LSA# 20-446
Publisher’s Receipt for Final Document

Proposed Rule LSA #20-420
Adds new 68 IAC 27 to provide basic consumer protections and create a lawful and secure environment for Indiana residents to participate in sports wagering.
Notice of Intent to Adopt proposed rule LSA #20-420

Proposed Rule LSA #19-384
Readopts rules in anticipation of IC 4-22-2.5-2, providing that an administrative rule adopted under IC 4-22-2 expires January 1 of the seventh year after the year in which the rule takes effect unless the rule contains an earlier expiration date. Effective 30 days after filing with the Publisher.
Notice of intent to readopt a rule LSA #19-384

Proposed Rule LSA #18-283
Readopts rules in anticipation of IC 4-22-2.5-2, providing that an administrative rule adopted under IC 4-22-2 expires January 1 of the seventh year after the year in which the rule takes effect unless the rule contains an earlier expiration date. Effective 30 days after filing with the Publisher.
Notice of intent to readopt a rule LSA #18-283

Proposed Rule LSA #17-350
Readopts rules in anticipation of IC 4-22-2.5-2, providing that an administrative rule adopted under IC 4-22-2 expires January 1 of the seventh year after the year in which the rule takes effect unless the rule contains an earlier expiration date. Effective 30 days after filing with the Publisher.
Notice of intent to readopt a rule LSA #17-350

Proposed Rule LSA #17-224
Adds new 68 IAC 26 to provide basic consumer protections and create a lawful and secure environment for Indiana residents to participate in paid fantasy sports games.
Notice of intent to adopt proposed rule LSA #17-224
Paid Fantasy Sports Draft Rules (Current as of September 27, 2017)
Notice of Public Hearing
Hearing to take place, Monday, October 23, 2017 at 10:00a.m. at the Indiana Gaming Commission,
101 W. Washington St., Suite 1600, Indianapolis, Indiana 46204 - Executive Conference Room.
Comments can be submitted now and up until the close of business on the date of the public hearing.
Economic Impact Statement
Small Business Ombudsman Comments RE Rules
IC 4-22-2-19 Notice

Copies of the rule, public comments and the agency's response to public comments can be inspected at the Indiana Gaming Commission, 101 W. Washington St., Suite 1600, Indianapolis, Indiana 46204.
The IGC expects to adopt a Final Rule at its business meeting scheduled for November 16, 2017 (estimated).
The Final Rule is expected to be submitted to the Attorney General by November of 2017 (estimated).
The Final Rule is expected to be submitted to the Governor for signature by December of 2017 (estimated).

Proposed Rule LSA #16-383
Readopts rules in anticipation of IC 4-22-2.5-2, providing that an administrative rule adopted under IC 4-22-2 expires January 1 of the seventh year after the year in which the rule takes effect unless the rule contains an earlier expiration date. Effective 30 days after filing with the Publisher.
Notice of intent to readopt proposed rule LSA #16-383

Final Rules

Final Rule #17-224
Adds 68 IAC 26 concerning paid fantasy sports. Statutory authority: IC 4-33-24-13.
Effective 30 days after filing with the Publisher.

Final Rule #16-52
Amends several sections, removing duplicative language related to ethics, disciplinary actions, excursions, and deviation from provisions.
Effective November 16, 2016.

Final Rule #15-84
Adds rules to regulate limited mobile gaming.
Effective February 6, 2016.

Final Rule #15-113
Amends various rules to remove obsolete language relating to tokens.
Effective December 13, 2015.
Final Rule #15-249
Readopts rules in anticipation of IC 4-22-2.5-2, providing that an administrative rule adopted under IC 4-22-2 expires January 1 of the seventh year after the year in which the rule takes effect unless the rule contains an earlier expiration date.
Effective November 1, 2015.

Online gambling in Indiana is frowned upon by the state, yet they do not state in their gambling laws that it is illegal. Indiana residents who wish to gamble online can view our list of online gambling sites that allow Indiana players. The sites we list are safe, secure, and licensed by the jurisdiction they are located in. These sites are also regulated by independent third parties, not by the state of Indiana. We always inform residents of the most recent gambling laws and we do state that we are not lawyers. If you’re unsure about the laws below, we suggest you speak with a licensed attorney about state gambling laws prior to gambling online.

Indiana Gambling Laws

Chapter 5. Gambling

Section IC 35-45-5-1

Definitions –

Sec. 1.

(a) The definitions in this section apply throughout this chapter.

(b) “Electronic gaming device” means any electromechanical device, electrical device, or machine that satisfies at least one.

(1) of the following requirements:

(1) It is a contrivance which for consideration affords the player an opportunity to obtain money or other items of value, the award of which is determined by chance even if accomplished by some skill, whether or not the prize is automatically paid by the contrivance.

(2) It is a slot machine or any simulation or variation of a slot machine.

(3) It is a matchup or lineup game machine or device operated for consideration, in which two (2) or more numerals, symbols, letters, or icons align in a winning combination on one (1) or more lines vertically, horizontally, diagonally, or otherwise, without assistance by the player. The use of a skill stop is not considered assistance by the player.

(4) It is a video game machine or device operated for consideration to play poker, blackjack, any other card game, keno, or any simulation or variation of these games, including any game in which numerals, numbers, pictures, representations, or symbols are used as an equivalent or substitute for the cards used in these games. The term does not include a toy crane machine or any other device played for amusement that rewards a player exclusively with a toy, a novelty, candy, other noncash merchandise, or a ticket or coupon redeemable for a toy, a novelty, or other noncash merchandise that has a wholesale value of not more than the lesser of ten (10) times the amount charged to play the amusement device one (1) time or twenty-five dollars ($25).

(c) “Gain” means the direct realization of winnings.

(d) “Gambling” means risking money or other property for gain, contingent in whole or in part upon lot, chance, or the operation of a gambling device, but it does not include participating in:

(1) bona fide contests of skill, speed, strength, or endurance in which awards are made only to entrants or the owners of entries; or

(2) bona fide business transactions that are valid under the law of contracts.

(e) “Gambling device” means:

(1) a mechanism by the operation of which a right to money or other property may be credited, in return for consideration, as the result of the operation of an element of chance;

(2) a mechanism that, when operated for a consideration, does not return the same value or property for the same consideration upon each operation;

(3) a mechanism, furniture, fixture, construction, or installation designed primarily for use in connection with professional gambling;

(4) a policy ticket or wheel; or

(5) a subassembly or essential part designed or intended for use in connection with such a device, mechanism, furniture, fixture, construction, or installation. In the application of this definition, an immediate and unrecorded right to replay mechanically conferred on players of pinball machines and similar amusement devices is presumed to be without value.

(f) “Gambling information” means:

(1) a communication with respect to a wager made in the course of professional gambling; or

(2) information intended to be used for professional gambling.

(g) “Interactive computer service” means an Internet service, an information service, a system, or an access software provider that provides or enables computer access to a computer served by multiple users. The term includes the following:

(1) A service or system that provides access or is an intermediary to the Internet.

(2) A system operated or services offered by a library, school, state educational institution, or private postsecondary educational institution.

(h) “Operator” means a person who owns, maintains, or operates an Internet site that is used for interactive gambling.

(i) “Profit” means a realized or unrealized benefit (other than a gain) and includes benefits from proprietorship or management and unequal advantage in a series of transactions.

(j) “Tournament” means a contest in which:

(1) the consideration to enter the contest may take the form of a separate entry fee or the deposit of the required consideration to play in any manner accepted by the:

(A) video golf machine; or

(B) pinball machine or similar amusement device described in subsection (m)(2); on which the entrant will compete;

(2) each player’s score is recorded; and

(3) the contest winner and other prize winners are determined by objectively comparing the recorded scores of the competing players.

(k) “Toy crane machine” means a device that is used to lift prizes from an enclosed space by manipulating a mechanical claw.

(l) For purposes of this chapter:

(1) a card game; or

(2) an electronic version of a card game; is a game of chance and may not be considered a bona fide contest of skill.

(m) In the application of the definition of gambling set forth in subsection (d), the payment of consideration to participate in a tournament conducted on:

(1) video golf games; or

(2) pinball machines and similar amusement devices that award no prizes other than to mechanically confer an immediate and unrecorded right to replay on players that is presumed to be without value under this section; is not considered gambling even if the value of a prize awarded in the course of the tournament exceeds the amount of the player’s consideration.

As added by Acts 1976, P.L.148, SEC.5. Amended by Acts 1977, P.L.340, SEC.80; P.L.70-2005, SEC.2; P.L.2-2007, SEC.377; P.L.227-2007, SEC.64; P.L.3-2008, SEC.252.

Section IC 35-45-5-2

Unlawful gambling –

Sec. 2.

(a) A person who knowingly or intentionally engages in gambling commits unlawful gambling.

(b) Except as provided in subsection

(c), unlawful gambling is a Class B misdemeanor.

(d) An operator who knowingly or intentionally uses the Internet to engage in unlawful gambling:

(1) in Indiana; or

(2) with a person located in Indiana; commits a Class D felony.

As added by Acts 1976, P.L.148, SEC.5. Amended by Acts 1977, P.L.340, SEC.81; P.L.70-2005, SEC.3.

Section IC 35-45-5-3

Professional gambling; professional gambling over the Internet –

Sec. 3

(a) A person who knowingly or intentionally:

(1) engages in pool-selling;

(2) engages in bookmaking;

(3) maintains, in a place accessible to the public, slot machines, one-ball machines or variants thereof, pinball machines that award anything other than an immediate and unrecorded right of replay, roulette wheels, dice tables, or money or merchandise pushcards, punchboards, jars, or spindles;

(4) conducts lotteries or policy or numbers games or sells chances therein;

(5) conducts any banking or percentage games played with cards, dice, or counters, or accepts any fixed share of the stakes therein; or

(6) accepts, or offers to accept, for profit, money, or other property risked in gambling; commits professional gambling, a Class D felony. However, the offense is a Class C felony if the person has a prior unrelated conviction under this subsection.

(b) An operator who knowingly or intentionally uses the Internet to:

(1) engage in pool-selling:

(A) in Indiana; or

(B) in a transaction directly involving a person located in Indiana;

(2) engage in bookmaking:

(A) in Indiana; or

(B) in a transaction directly involving a person located in Indiana;

(3) maintain, on an Internet site accessible to residents of Indiana, the equivalent of:

(A) slot machines;

(B) one-ball machines or variants of one-ball machines;

(C) pinball machines that award anything other than an immediate and unrecorded right of replay;

(D) roulette wheels;

(E) dice tables; or

(F) money or merchandise pushcards, punchboards, jars, or spindles;

(4) conduct lotteries or policy or numbers games or sell chances in lotteries or policy or numbers games:

(A) in Indiana; or

(B) in a transaction directly involving a person located in Indiana;

(5) conduct any banking or percentage games played with the computer equivalent of cards, dice, or counters, or accept any fixed share of the stakes in those games:

(A) in Indiana; or

(B) in a transaction directly involving a person located in Indiana; or

Indiana Gambling Law

(6) accept, or offer to accept, for profit, money or other property risked in gambling:

(A) in Indiana; or

(B) in a transaction directly involving a person located in Indiana; commits professional gambling over the Internet, a Class D felony.

As added by Acts 1976, P.L.148, SEC.5. Amended by Acts 1977, P.L.340, SEC.82; P.L.70-2005, SEC.4; P.L.227-2007, SEC.65.

Section IC 35-45-5-3.5

Possession of electronic gaming device; maintaining a professional gambling site; exception for antique slot machines possessed for decorative, historic, or nostalgic purposes –

Sec. 3.5.

(a) Except as provided in subsection

(c), a person who possesses an electronic gaming device commits a Class A infraction.

(b) A person who knowingly or intentionally accepts or offers to accept for profit, money, or other property risked in gambling on an electronic gaming device possessed by the person commits maintaining a professional gambling site, a Class D felony. However, the offense is a Class C felony if the person has a prior unrelated conviction under this subsection.

(c) Subsection

(a) does not apply to a person who:

(1) possesses an antique slot machine;

(2) restricts display and use of the antique slot machine to the person’s private residence; and

(3) does not use the antique slot machine for profit.

(d) As used in this section, “antique slot machine” refers to a slot machine that is:

(1) at least forty (40) years old; and

(2) possessed and used for decorative, historic, or nostalgic purposes.

As added by P.L.227-2007, SEC.66.

Section IC 35-45-5-4

Promoting professional gambling; acts constituting; boat manufacturers; public utilities –

Sec. 4.

(a) Except as provided in subsections

(b) and

(c), a person who:

(1) knowingly or intentionally owns, manufactures, possesses, buys, sells, rents, leases, repairs, or transports a gambling device, or offers or solicits an interest in a gambling device;

(2) before a race, game, contest, or event on which gambling may be conducted, knowingly or intentionally transmits or receives gambling information by any means, or knowingly or intentionally installs or maintains equipment for the transmission or receipt of gambling information; or

(3) having control over the use of a place, knowingly or intentionally permits another person to use the place for professional gambling;

(a) commits promoting professional gambling, a Class D felony. However, the offense is a Class C felony if the person has a prior unrelated conviction under this section.

(b) Subsection

(a)(1) does not apply to a boat manufacturer who:

(1) transports or possesses a gambling device solely for the purpose of installing that device in a boat that is to be sold and transported to a buyer; and

(2) does not display the gambling device to the general public or make the device available for use in Indiana.

(c) When a public utility is notified by a law enforcement agency acting within its jurisdiction that any service, facility, or equipment furnished by it is being used or will be used to violate this section, it shall discontinue or refuse to furnish that service, facility, or equipment, and no damages, penalty, or forfeiture, civil or criminal, may be found against a public utility for an act done in compliance with such a notice. This subsection does not prejudice the right of a person affected by it to secure an appropriate determination, as otherwise provided by law, that the service, facility, or equipment should not be discontinued or refused, or should be restored.

(d) Subsection

(a)(1) does not apply to a person who:

(1) possesses an antique slot machine;

(2) restricts display and use of the antique slot machine to the person’s private residence; and

(3) does not use the antique slot machine for profit.

(e) As used in this section, “antique slot machine” refers to a slot machine that is:

(1) at least forty (40) years old; and

(2) possessed and used for decorative, historic, or nostalgic purposes.

As added by Acts 1976, P.L.148, SEC.5. Amended by Acts 1977, P.L.340, SEC.83; P.L.164-1990, SEC.1; P.L.20-1995, SEC.19; P.L.227-2007, SEC.67.

Section IC 35-45-5-4.5

Notice of illegal gambling to operator –

Sec. 4.5

(a) A prosecuting attorney may send written notice to an operator described in section 2(c) or 3(b) of this chapter. The notice must:

(1) specify the illegal gambling activity;

(2) state that the operator has not more than thirty (30) days after the date the notice is received to remove the illegal gambling activity; and

(3) state that failure to remove the illegal gambling activity not more than thirty (30) days after receiving the notice may result in the filing of criminal charges against the operator. A prosecuting attorney who sends a notice under this section shall forward a copy of the notice to the attorney general. The attorney general shall maintain a depository to collect, maintain, and retain each notice sent under this section.

(b) The manner of service of a notice under subsection (a) must be:

(1) in compliance with Rule 4.1, 4.4, 4.6, or 4.7 of the Indiana Rules of Trial Procedure; or

(2) by publication in compliance with Rule 4.13 of the Indiana Rules of Trial Procedure if service cannot be made under subdivision

(1) after a diligent search for the operator.

(c) A notice served under subsection

(a):(1) is admissible in a criminal proceeding under this chapter; and

(2) constitutes prima facie evidence that the operator had knowledge that illegal gambling was occurring on the operator’s Internet site.

(d) A person outside Indiana who transmits information on a computer network (as defined in IC 35-43-2-3) and who knows or should know that the information is broadcast in Indiana submits to the jurisdiction of Indiana courts for prosecution under this section.

As added by P.L.70-2005, SEC.5.

Section IC 35-45-5-4.6

Blocking certain electronic mail messages –

Sec. 4.6.

(a) An interactive computer service may, on its own initiative, block the receipt or transmission through its service of any commercial electronic mail message that it reasonably believes is or will be sent in violation of this chapter.

(b) An interactive computer service is not liable for such action. As added by P.L.70-2005, SEC.6.

Section IC 35-45-5-4.7

Right of action by interactive computer service; defenses; remedies –

Sec. 4.7

(a) An interactive computer service that handles or retransmits a commercial electronic mail message has a right of action against a person who initiates or assists the transmission of the commercial electronic mail message that violates this chapter.

(b) This chapter does not provide a right of action against:

(1) an interactive computer service;

(2) a telephone company;

(3) a CMRS provider (as defined in IC 36-8-16.5-6);

(4) a cable operator (as defined in 47 U.S.C. 522(5)); or

(5) any other entity that primarily provides connectivity to an operator; if the entity’s equipment is used only to transport, handle, or retransmit information that violates this chapter and is not capable of blocking the retransmission of information that violates this chapter.

(c) It is a defense to an action under this section if the defendant shows by a preponderance of the evidence that the violation of this chapter resulted from a good faith error and occurred notwithstanding the maintenance of procedures reasonably adopted to avoid violating this chapter.

(d) If the plaintiff prevails in an action filed under this section, the plaintiff is entitled to the following:

Gambling Law Indianapolis

(1) An injunction to enjoin future violations of this chapter.

(2) Compensatory damages equal to any actual damage proven by the plaintiff to have resulted from the initiation of the commercial electronic mail message. If the plaintiff does not prove actual damage, the plaintiff is entitled to presumptive damages of five hundred dollars ($500) for each commercial electronic mail message that violates this chapter and that is sent by the defendant:

(A) to the plaintiff; or

(B) through the plaintiff’s interactive computer service.

(3) The plaintiff’s reasonable attorney’s fees and other litigation costs reasonably incurred in connection with the action.

(e) A person outside Indiana who:

(1) initiates or assists the transmission of a commercial electronic mail message that violates this chapter; and

(2) knows or should know that the commercial electronic mail message will be received in Indiana; submits to the jurisdiction of Indiana courts for purposes of this chapter.

Sports Gambling Law In Indiana

As added by P.L.70-2005, SEC.7. Amended by P.L.27-2006, SEC.60.

Section IC 35-45-5-5

Pari-mutuel wagering; application of chapter

Sec. 5.

The provisions of this chapter do not apply to pari-mutuel wagering conducted at racetrack locations or satellite facilities licensed for pari-mutuel wagering under IC 4-31.

As added by Acts 1977, P.L.47, SEC.3. Amended by P.L.341-1989(ss), SEC.13; P.L.24-1992, SEC.61.

Section IC 35-45-5-6

Sale of lottery tickets; application of chapter –

Sec. 6. This chapter does not apply to the sale of lottery tickets authorized by IC 4-30. As added by P.L.341-1989(ss), SEC.14.

Section IC 35-45-5-7

Advertisements; wagering; application of chapter –

Sec. 7

This chapter does not apply to the publication or broadcast of an advertisement, a list of prizes, or other information concerning:

(1) pari-mutuel wagering on horse races or a lottery authorized by the law of any state;

(2) a game of chance operated in accordance with IC 4-32.2; or

(3) a gambling game operated in accordance with IC 4-35.

As added by P.L.217-1991, SEC.1. Amended by P.L.91-2006, SEC.13; P.L.233-2007, SEC.33.

Section IC 35-45-5-8

Sale and use of gambling devices; application of chapter

Sec. 8. This chapter does not apply to the sale or use of gambling devices authorized under IC 4-32.2.

As added by P.L.24-1992, SEC.62. Amended by P.L.91-2006, SEC.14.

Section IC 35-45-5-10

Riverboat gambling –

Sec. 10. This chapter does not apply to riverboat gambling authorized by IC 4-33.

Indiana Sports Gambling Law

As added by P.L.277-1993(ss), SEC.132.

Section IC 35-45-5-11

Slot machines at racetracks

Gambling Definition Indiana Law

Sec. 11. This chapter does not apply to a gambling game authorized by IC 4-35.

As added by P.L.233-2007, SEC.34.

Section IC 35-45-5-12

Authorized gaming in taverns –

New Indiana Gambling Law

Sec. 12.

This chapter does not apply to the following gambling games licensed or authorized under IC 4-36:

Indiana Gambling Law

Sources: