New Jersey Division of Gaming Enforcement

The New Jersey Division of Gaming Enforcement (DGE) was established in 1977 and sits within the New Jersey Office of Attorney General. It is the investigative arm of the casino regulatory system: it investigates licence applicants and tests gaming equipment and Internet gaming systems before use, while the Casino Control Commission (CCC) grants or denies casino licences at a public hearing on the DGE’s findings. Since February 1, 2011 the DGE has handled the day-to-day regulation of the Atlantic City casino industry; Internet gaming started in late 2013 and online sports wagering in July 2018.

Since 2013 only Atlantic City casino licensees may run online casinos, under the Internet Gaming Permit; as of September 22, 2026 nine companies hold it, among them Marina District Development Company (Borgata), Golden Nugget Atlantic City, Hard Rock Boardwalk 1000 and Caesars Interactive Entertainment New Jersey as the affiliate of three casinos. Each casino may have up to five online casinos (skins), 45 in total; 28 were operating as of July 31, 2025. There are four models: a casino’s own skin, an affiliate skin, a third-party operator paying the casino for market access, and a joint venture, BetMGM with Borgata. The offer covers online slots, table games, live dealer and poker. Providers of Internet gaming hold a gaming-related Casino Service Industry Enterprise (CSIE) licence from the DGE; before it, after a preliminary investigation, they may work under a transactional waiver from the DGE Director once they sign with a casino licensee or platform provider.

Internet Gaming Permit: a $100,000 initial deposit, $300,000 for a one-year permit, then $250,000 a year for renewal plus a $250,000 annual Responsible Internet Gaming Fee. Internet gaming gross revenue is taxed at 19.75% (15% from November 2013 through June 30, 2025), a further 2.5% of it goes to the Investment Alternative Tax (IAT), and 50% of Internet casino accounts dormant for at least one year are remitted to the state. A CSIE licence costs from $5,000, Internet gaming and sports wagering suppliers pay actual costs and an ancillary CSIE from $2,000; CSIE licences do not expire, but every 5 years the enterprise shows that it and its qualifiers still meet the criteria. A sports wagering licence costs $100,000 plus $125,000 for each annual renewal; online sportsbooks are taxed at 19.75% (13% before July 1, 2025) and sportsbook lounges at 8.5%. An hour of DGE and CCC professional work or of DGE slot lab testing costs $113, and all fees, per the June 2025 schedule, cover only the operating expenses of the DGE and the CCC.

Licences are granted only to individuals or entities that meet the fitness criteria of good character, honesty and integrity; gaming-related suppliers and their qualifiers must also demonstrate financial stability, and the qualifiers are fingerprinted. Casino licensees disclose every skin in their quarterly reports, with its start date, activity, operator and revenue arrangement, and since 2024 the DGE has published gross revenue by skin. The DGE slot lab tests Internet gaming systems and online slots against documentation that includes source code, pay table mathematics and the random number generator. Online systems show the 1-800-Gambler message at login and log-off, let players set their own deposit, spend and time limits and require an acknowledgment once lifetime deposits exceed $2,500. In 2024 online gaming produced 55% of gaming revenue, and Internet gaming and online sports wagering gross revenue reached $3,448 billion, led by FanDuel, DraftKings and BetMGM.