The laws in the United States are complicated with regards to US gambling – that is, gambling by players who reside in the United States. Every state has different laws either allowing or prohibiting gambling. Different states also places different levels of restrictions on the US gambling that is allowed. There are sixteen states (and one territory) in the United States that have licensed US gambling in the form of professional casino operations. There are approximately 450 commercial US casinos nationwide. All of these casinos, as they are in US territory, accept US players for gambling purposes.

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What is of more importance for players who are involved with US gambling, is to look into the online casinos that accept or do not accept US players. Many online casinos have closed their doors to US gamblers due to the complications with the laws surrounding US gambling. It is important also to note that while some casinos accept US dollars, they may not accept US players. It is, in fact, interesting to note that casinos accepting US players are popular among non-US gamblers as well. The reason for this is that their gambling rooms are often busier than other online casinos and so better, more competitive games are often available there.

Commonly, the online casinos that do not accept US players are public ones who are acting in what they believe are the interests of their stockholders. The main complications related to US gambling and casinos accepting US players are those that revolve around transfer of funds for betting. The laws do not, in fact refer to the individual – that is, they do not criminalize the individual for gambling, but it is rather the transfer of funds for online gambling purposes that is illegal. The SAFE Port Act, which contains a provision known as the Unlawful Internet Gambling Enforcement Act (UIGEA) which was passed and signed by President George W. Bush in September 2006, now prohibits banks from processing deposits for any US online gaming. The Act states that it is illegal to be involved with US online gambling in the states of Illinois, Indiana, Louisiana, Nevada, Oregon, South Dakota, Washington, Michigan, New York, New Jersey and Wisconsin. The strictest laws exist in Louisiana and Washington where it is a felony to gamble online. There are, however, still many online casino and poker rooms that continue to accept US players from the remaining 39 states. Some of these will only accept US players if they deposit cash. There are many websites that contain information and up-to-date lists of online casinos that accept US players. These lists also generally supply information regarding the types of restrictions that apply to US gambling.

There is also debate over US poker sites and their legality. A group called the Interactive Media Entertainment and Gaming Association iMEGA is fighting the UIGEA Act. There are many US poker rooms and poker rooms that accept US players; however in the eleven states mentioned above, these are illegal as well.