BOSTON – Massachusetts gaming regulators reported another strong month of casino and sports wagering activity in August 2026, with statewide casino gross gaming revenue reaching $101.92 million and taxable sports wagering revenue totaling $47.09 million.
The Massachusetts Gaming Commission said Plainridge Park Casino, MGM Springfield, and Encore Boston Harbor collectively surpassed the $100 million mark in casino GGR for the month. Taxation varies by license type:
- Plainridge Park Casino (Category 2 slots-only) is taxed at 49% of GGR, with 82% of that amount directed to Local Aid and 18% to the Race Horse Development Fund.
- MGM Springfield and Encore Boston Harbor (Category 1 resort casinos) are taxed at 25%, with proceeds distributed across several state‑designated funds under the gaming statute.
Since the state’s casino industry launched, Massachusetts has collected approximately $2.530 billion in taxes and assessments from PPC, MGM Springfield, and Encore Boston Harbor.
Sports Wagering Revenue
Sports wagering operators generated $47.09 million in taxable sports wagering revenue (TSWR) in August across seven mobile operators and three retail sportsbooks.
The state’s two operator classes are taxed at different rates:
- Category 1 operators — Encore Boston Harbor, MGM Springfield, and Plainridge Park Casino — operate retail sportsbooks and are taxed at 15% of TSWR.
- Category 3 operators — Bally Bet, BetMGM, Caesars Sportsbook, DraftKings, Fanatics Betting & Gaming, FanDuel, and theScore Bet — operate mobile/online sportsbooks and are taxed at 20%.
Tax distributions from sports wagering revenue are allocated as follows:
- 45% — General Fund
- 17.5% — Workforce Investment Trust Fund
- 27.5% — Gaming Local Aid Fund
- 1% — Youth Development and Achievement Fund
- 9% — Public Health Trust Fund
Since sports betting launched — retail on January 31, 2023, and mobile on March 10, 2023 — the Commonwealth has collected approximately $500.35 million in taxes and assessments from licensed sports wagering operators.
The Commission also noted that when an operator posts negative adjusted gross sports wagering receipts — typically due to high bettor payouts or federal excise tax obligations — state law allows the operator to carry that negative amount forward to offset future tax liability.
