. Online gaming has grown rapidly to become a major revenue source for casinos and other operators, as well as a significant source of tax revenues for state governments.. As of October 2021, five states offer legal online casino gaming: New Jersey, Pennsylvania, Michigan, West Virginia, and Delaware. Through the first half of 2021, online casinos in the US generated over $1.5 billion in combined 2021 revenue during the year. New Jersey set a new US record for monthly online revenue in July. with over $118 million in operator revenue for the month. For the 2020 calendar year, New Jersey accounted for over $970 million in revenue--nearly double the revenue of 2019. For 2021, New Jersey is projected to collect some $200 million in tax revenue from its 15% tax on online gaming.
Only land-based casinos operating in Atlantic City are eligible to receive an Internet Gaming Permit under the New Jersey online gambling law approved in 1913. (P.L. 2013, c. 27) These casinos were also authorized by the law to share their license with up to five other brands, which allows casino brands beyond Atlantic City to launch online casino games after reaching an agreement to affiliate with an Atlantic City casino. In May 2018, New Jersey passed another law authorizing online sports betting (see .Sports gambling)..
New Jersey law authorizes online providers to offer any game that meets the state's current standards for casino games. The list includes popular table games such as blackjack, roulette, baccarat, craps, mini baccarat, three-card poker, red dog, and pai gow poker, as well as slot machines, video poker and other variations of poker. In practice, however, online casinos have limited the types of games available online, with the most frequent games comprised of Blackjack, Roulette, Three Card Poker, and Let It Ride.
The minimum age to open an account in New Jersey is 21. Online gamblers must be physically located within the state while playing, but players do not need to be New Jersey residents.
The New Jersey Division of Gaming Enforcement in the Department of Law and Public Safety oversees the regulation of New Jersey online sites along with the operations of land-based Atlantic City casinos.