West Virginia Online Casino Laws
West Virginia is one of the first states to legalize online betting and wagering. The two major laws that define its modern gambling landscape were passed in 2018 and 2019.
In 2018, the West Virginia Sports Lottery Wagering Act was authorized, allowing for both in-person and online sports betting. The following year, the West Virginia Lottery Interactive Wagering Act legalized online gambling for casino games, poker, and sports betting. It provided the legal framework for land-based casinos to offer online platforms. Governor Jim Justice signed the bill into law, allowing iGaming to flourish in the state.
Timeline of Significant West Virginia Laws for Gaming
1987 – Video lottery terminals are permitted
2009 – Casino table games are permitted
2018 – Sports betting is legalized
2019 – iGaming is signed into law, allowing online casinos, poker, and full-scale betting
2020 – First online casinos launch in WV
2023 – Enhanced responsible gaming measures implemented
2024 – Discussions begin about joining the multi-state poker compact (MSIGA)
Licensed operators can offer West Virginia online betting as long as all gaming activities comply with state laws. Online gaming is regulated by the West Virginia Lottery Commission. They enforce minimum controls, geolocation, age verification, and other consumer-protection measures, including responsible gambling resources.
Tax Implications
State-licensed operators pay a 15% privilege tax on gross interactive wagering receipts. Winnings are subject to federal taxation, but the state doesn't impose an income tax specifically on gambling winnings from the best online casinos in WV.
How to Report Gambling Winnings in West Virginia
Report all gambling winnings on your federal tax return (Form 1040)
Report the same amount on your West Virginia state tax return
Keep detailed records of all gambling activities, including wins and losses
For winnings over $600, expect to receive a W-2G form from the casino
Gambling Age Requirements
In the Mountain State, adults 18 years of age can participate in the lottery. But in order to gamble at a casino in person or online, adults must be 21+. All licensed platforms use strict verification processes to confirm age and identity before allowing real-money play.
Tribal Casino Partnerships
There are currently no federally recognized tribal casinos or compacts in West Virginia. All casino and gambling partnerships are state-owned or privately owned.