Indiana charges a 9.5% tax on these services. In 2019, sports betting was legalised, and it was decided that brick-and-mortar gambling establishments (casinos and off-track betting facilities) could offer sports betting services both in their businesses and online, provided that they obtain a licence.
Potawatomi Indians, who also live in the state, also operate some Indiana casinos in their autonomous region. In 1993, riverboat casinos were legalised, and it was decided to relocate them to five districts around Lake Michigan. The lottery was legalised in a referendum in 1988, and pari-mutuel betting was allowed in 1989, limited to racetracks. Indiana is a state that banned all forms of gambling, including lottery, with its 1851 constitution.