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　　Indian or native casinos are defined as gambling resorts that are built on tribal land, with these entities now regulated by the 1988 Indian Gaming Regulatory Act. These entities are incredibly popular and offer a pure gambling experience, while also creating significant wealth and jobs on native American lands.

　　Arizona is one of America’s Indian casino heartlands, with 23 such resorts located across the length and breadth of the states. Here’s a further breakdown of these resorts and where they can be found.

　　A racino is defined as a gambling establishment that combines slot machines, table games and poker rooms with a fully-fledged racetrack. While these resorts aren’t necessarily common nationwide, there’s one located in Arizona (Yavapai) in the city of Prescott.

　　Riverboat or cruise ship casinos are essentially small-scale casinos that feature popular games and exist on waterfronts. There are more than 50 such entities located in six North American states including Iowa, Illinois, Louisiana, Mississippi, Indiana, Missouri. As you can see, there are no riverboat casinos in Arizona, however, you can still check out the full range of casinos available in the state.

　　While there’s a good variety of land-based casinos to explore throughout Arizona, most are located near or within urban areas. Here’s a more detailed look at these casino locations.

　　The Navajo Nation is developing a 13-acre casino site to the northeast of Flagstaff, on the same property as the famous Horsemen Lodge steakhouse, which is also set to reopen. Operated by the Pascua Yaqui Tribe and scheduled for completion in 2026, Casino Del Sol – Grant Road will be the first casino built within Tucson city limits, featuring a 73,000-square-foot casino floor.

　　In this section, we’ll look at the range of casino games and activities that are legal in Arizona, across the full range of individual locations. We’ll look also look at some of the variants and the types of gaming experience on offer to players.

　　Like all other US states, gambling winnings earned by Arizona residents are subject to a federal tax rate of 24% for casino winnings. For winnings in excess of $5,000, players will also be required to pay a 10% levy to the state authority.

　　Prize ($)

　　Arizona Gross Income Tax (%)

　　$1 to $5,000 (any prize)

　　24% federal tax

　　$5,000+ (any prize)

　　34% total tax (including 24% federal tax and 10% state levy)

　　Under the current law, players in Arizona will play a relatively high tax on winnings worth more than $5,000. In total, such winnings will be subject to a total levy of 34%, including 24% in federal taxes and a further 10% in local state requirements.

　　Despite the relatively progressive legislative approach to gambling in Arizona, there’s little chance that online or mobile wagering will be legalized in the near future. For example, there are currently no bills being debated in the senate, after previously failed attempts to regulate this activity in 2019 and 2020.

　　Tribal casinos currently aren’t required to pay corporate income tax, while members living on reservations are also not subject to state income tax. However, non-tribal members are expected to collect sales and use taxes for consumption on reservations.

　　A total of 19 from Arizona’s 24 casinos offer craps to players, excluding the Spirit Mountain, Desert Diamond (Ajo), Desert Diamond (Glendale), Yavapai and Paradise resorts.

　　The 23 Indian casinos in Arizona are operated by 15 tribes, with the Tohono O'odham Nation the most dominant with a total of four operational resorts.

　　When you win any amount of money at an Arizona casino, 24% of your cash haul will go towards the federal government. For winnings in excess of $5,000, you’ll have to pay an additional 10% towards the local state authority.