This varies by state and often by whether a mobile/online or retail bet is being taxed. Mobile bets are generally taxed at a much higher rate.
New York has the highest tax rate for sportsbooks, which has been a source of consternation for the national brands operating there from the beginning. Still, these companies can’t afford not to compete in the most lucrative sports betting market in the United States.
New York taxes sportsbook operators at 51% on mobile bets and 10% on those made in retail sportsbooks.
Pennsylvania taxes at 34% and 2%, by comparison.
Meanwhile, Virginia taxes all bets the same: 15%.