Official Arizona Legal Directory

Legal Arizona Sportsbook Apps (2026)

Arizona permits up to 20 master sports betting licenses under Senate Bill 1797. Explore every TPC Scottsdale (Draftkings)-regulated sportsbook app legally operating in the state of Arizona today.

Top Arizona Sportsbook Offers (2026)

#1 #1 Best Overall & High Limits
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Arizona Sports Betting Rules & Tax Laws

Key Betting Requirements

  • Must be 21 years of age or older.
  • Must be physically located in Arizona when placing wagers.
  • Wagering on AZ college sports (Wildcats, Sun Devils) is legal, but individual player props are prohibited.
  • Mobile accounts can be created and funded from anywhere in Arizona.

Taxation & Winnings Reporting

  • Sports betting net winnings are subject to federal and Arizona state income tax.
  • Arizona state tax rate ranges from 2.59% depending on income brackets.
  • Sportsbooks issue IRS Form W-2G for winnings of $600+ with odds of 300:1 or greater.