SB 1158 Summary

• Authorizes federally recognized Indian tribes with tribal-state gaming compacts to operate sports betting through kiosks or similar machines at licensed liquor establishments (bars, beer and wine bars, private clubs).

• Requires that Indian tribes be the sole and exclusive operator of all sports betting activity, with any agreements affirming this exclusivity or otherwise being void.

• Defines "sports betting" as placement of wagers on sporting event outcomes based on score, point spread, or athlete performance, excluding NCAA-prohibited wagering.

• Subjects tribal sports betting operations to regulation by the Department of Gaming consistent with tribal gaming regulation, with tribal gaming operators required to obtain licensure.

• Exempts amounts received by Indian tribes from sports betting and winnings payments from amusement tax classification, capping combined state, county, and city tax liability at 6.75% of adjusted gross receipts.