{
  "node_id": "us-new-york-mobile-sports-wagering-2022",
  "title": "New York Mobile Sports Wagering Act 2021 - PML Article 13-C Highest US Tax Rate",
  "domain": "Gaming & Gambling",
  "version": "1.0.0",
  "last_updated": "2026-05-02",
  "bluf": "New York's mobile sports wagering framework was enacted as Part MM of Chapter 59 of the Laws of 2021, creating Article 13-C of the Racing, Pari-Mutuel Wagering and Breeding Law (PML Section 1367 et seq.). The New York State Gaming Commission (NYSGC) regulates mobile sports betting. The tax rate is 51% of gross gaming revenue on mobile sports wagering - the highest rate of any US state. Minimum age is 21. Mobile sports betting launched January 8, 2022. Platform providers must partner with licensed gaming facilities. Up to 4 mobile sports wagering platform providers are licensed initially.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "us_paspa_repeal",
      "us_uigea_2006",
      "us_massachusetts_sports_wagering",
      "fatf_gambling",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "us-paspa-repeal-murphy-ncaa-2018-sports-betting",
    "us-uigea-2006-unlawful-internet-gambling",
    "fatf-guidance-rba-gambling-2021"
  ],
  "primary_citations_count": 7
}