USA - New Jersey: DGE

Overview

New Jersey is one of the flagships of iGaming regulation in the United States. Internet games and online sports are regulated by DGE under the Casino Control Act and Article 6C (Internet Gaming, 2013): the game is considered to take place where the server is located in Atlantic City, players must confirm physical presence in the state, and all software and equipment must be approved by DGE/accredited laboratories. Effective July 1, 2025, the state raised the tax on online casinos and online sports to 19.75% GGR; before that, 15% (iCasino) and 13% (online-sports) were valid. Additionally, historical valuations/contributions (e.g. IAT/CRDA) are saved.

Regulator and legal framework

Division of Gaming Enforcement (DGE) - law enforcement and supervisory authority: licensing (operators, tribal/commercial partners, suppliers/affiliates), constant monitoring, investigation and enforcement.
Casino Control Act + Article 6C (2013) - legalized Internet games under the control of DGE. Requirements: software/hardware testing; verification of the player's geolocation at each session entry; servers/nodes - within Atlantic City (including remote "secure facilities" considered part of a casino hotel).
Administrative regulations (chap. 13:69O, etc.) - definitions, accounts, frequency of geo-checks, prohibitions on storing critical logic on the client, RG messages ("1-800-GAMBLER"), etc.

Online mode: structure and geofencing

Where the game "happens": legally - in Atlantic City (at the place of the casino-licensee servers).
Who can operate: Only Atlantic City casino licensees (and their approved partners/" skins") after DGE testing; geolocation - minute-by-minute control (GPS/Wi-Fi/triangulation).
Geo technology: Provider solutions are DGE certified (historically - GeoComply approval as an industry standard).

Taxes and Fees (Internet/Sports)

Up to 30. 06. 2025: iCasino — 15%, online-sports — 13% GGR.
FROM 01. 07. 2025: both - 19.75% GGR (iCasino and online-sports).
Additionally: historical IAT/CRDA contributions apply (e.g. 2.5% for internet revenue; 1.25% on casino-GGR/online bets), appointment - development fund/investment program.
Fees for permits/licenses: non-refundable deposit when applying for Internet permit (≥$100k), annual payments (including $250k) - for Article 6C.

Responsible play (RG) and self-exclusion

Self-Exclusion: online recording for 1 or 5 years, as well as "for life"; expanded online access for voluntary prohibition (including offline casino/track).
RG standards and advertising: DGE approved "Best Practices" for marketing (promos cannot be posted on RG pages, 1-800-GAMBLER is required, etc.); in 2023-2025, the requirements for the content and design of advertising messages (RG hotline font size, correct disclaimers, etc.) increased.

Advertising and Enforcement

DGE's focus: banning "misleading" offers, restricting public inducements (especially without disclosing conditions), correct youth-safe communication.
Penalty cases: regular fines for accepting bets on prohibited events/after their completion (example: sanctions in 2024 against a number of suppliers and content providers).

What is/is not allowed (high-level)

Allowed

Online casino/poker and online betting through Atlantic City casino licensees and their approved "skins," subject to geo-local access (only within New Jersey).
Placement of all Internet equipment in Atlantic City (including individual secure nodes that are legally considered part of a casino hotel).

Prohibited/Restricted

Taking bets if the player is not in New Jersey; use of uncertified software/equipment.
Advertising without RG disclaimers/on RG pages; misleading "free" offers.

Compliance checklist (for operators/vendors/affiliates)

1. Licensing/partnerships: Operate only through the Atlantic City casino licensee; draw up statuses (casino service industry enterprise, affiliate, etc.).
2. Technology and hosting: servers/hubs - in Atlantic City; mandatory DGE certifications for software/platforms, 13:69O/69E compliance.
3. Geo-capture: approved geo-provider, frequent location checks, block lists (VPN/proxy), correct location-fail handlers.
4. RG/Self-Exclusion: online registration, 1-800-GAMBLER integration, limits and timeouts, prohibition of marketing to excluded.
5. Taxes/contributions: apply 19.75% for iCasino and online-sports (from 01. 07. 2025) + accounting for IAT/CRDA estimates; correct DGE reporting.
6. Marketing: follow Advertising Best Practices and fresh RG guides (hotline design, bans on "gray" inducements).

Perspective (2025-2027)

The state strengthens the fiscal contour and control of communications, while maintaining technological flexibility (quick updates of standards, acceptance of new content formats). Further refinements to advertising (formats/frequencies, visibility of RG messages) and point changes in financial rates depending on state budget goals are likely. New Jersey will continue to set industry standards for US iGaming - from geo-scoping and testing to RG practices and marketing.

Terms

DGE - Division of Gaming Enforcement, Regulator/Enforcement.
Casino Control Act/Article 6C - the legal framework for Internet games (2013).

Atlantic City (server-location) is the place where the Internet game legally "takes place."

Self-Exclusion - voluntary ban (online application for 1/5 years/life).
IAT/CRDA - additional fees/contributions (invest alternative, Atlantic City development).