Slot Laws in the United States Antique slot machines are generally for amusement only, not for gambling purposes. The information below is correct to our knowledge; however, we recommend that you check with your local city and state authorities. Unregulated betting machines in gas stations and bars have been granted a possible 11th hour reprieve in Virginia thanks to the coronavirus.

West Virginia is in the top 5 for most friendly gambling states in the country. The Mountain State offers a state lottery, horse and dog racing tracks, and charitable bingo games.

Residents in WV can also legally sign up for an online casino and play casino games for real money. There are five land-based casinos that operate in the state and are each eligible to applyfor an online license.

Gambler’s Oasis LLC provides a State-by-State reference chart below, however it is the sole responsibility of the customer (BUYER) to determine and verify their own State’s, County’s, Township’s or Municipality’s laws, statutes, and/or ordinances for private home ownership of slot machines and/or gambling devices. Outside of the 1961 Wire Act, the 1992 PASPA law, and the 2006 UIGEA law, the U.S. Federal government allows states to decide most gambling laws.So people who want to buy a slot machine shouldn’t be concerned about federal gambling laws, but they do need to know their state gaming machine ownership laws.For that reason, this page focuses on state laws regarding slot machine ownership.

Sports bettors have a reason to head to West Virginia too, as retail and online sportsbooks have both been legalized and very popular.

Since there are so many ways to go about gambling in WV, residents or visitors could find the different laws and what's really available a bit confusing.

Below, we'll go into detail about the different forms of gaming available in the state, current laws, and then take you back in time to how gambling all started in WV.

Computer mouse chip on slot machine. Someone hit a jackpot on the machine you just left - so you would have won that jackpot if you kept.

Let's start with online casinos.

Online Casinos in West Virginia

There are only a few states that have legalized online casinos, each generating millions a month in revenue. It's only had a positive effect on the economy in eachstate.

Online casinos went live in WV this past summer (2020) in July, joining online sportsbooks. The first operator to go live was DraftKings which launched through its brick and mortar partner in the state, Hollywood Casino.

BetMGM, one of the biggest operators in New Jersey, followed shortly after DraftKings launching its ownonline casino in WV.

For now, there are only a couple of options to play casino games online, but iGaming is just beginning in the state.

Potential casinos include PokerStars and Betfair. Each casino already operates in the NJ online gambling market, so it would have a lot to offer players in West Virginia.

Top 8 reasons why you should play at an online casino

There is nothing wrong with swinging by the local casino every once in a while. But, wouldn't it be easier to pull out your phone and have a casino game available to you in minutes, rather thanmaking the (hours long) trip to the land-based venue?

Here are just a few reasons why online gaming is better than the brick and mortar:

1. Convenience
2. Save money
3. Claim different bonuses
4. Participate in promotions
5. Enjoy a large game selection from a variety of sites
6. Play at your own pace, on your own time
7. Lower min/max bets at online casino tables
8. Higher RTP compared to land-based casinos

Playing at a casino online is convenient and allows you to access a lot of games while on the go.

You're saving money by not spending cash on travel and amenities at the brick and mortar, and can enjoy playing from anywhere you want in the state.

Online gamers also have access to multiple bonuses, which includes free money the minute you sign up.

Land-Based Casinos in West Virginia

All West Virginia casinos feature video lottery terminals (VLT's). The VLT’s are the same as regular video gaming devices but are called lottery terminals because they are regulated by thestate’s lottery commission which receives a share of each machine’s revenue.

Gaming regulations require that VLT’s at all casinos in West Virginia return a minimum of 80% to a maximum of 95%. VLT games include slots, blackjack, keno, and numerous versions ofpoker.

The average payback percentages on electronic gaming machines at all West Virginia casinos are released as a matter of public record. Just click here to see a list of slot machine payback statistics for all West Virginia casinos.

West Virginia law also allows bars, as well as restaurants that serve alcohol, to have up to five VLT’s. Fraternal organizations are also allowed to have up to 10 VLT’s. All of these machinesare identical to the machines found at the racetracks, except they only print out tickets and do not pay out in cash.

All West Virginia casinos offer the following table games: blackjack, craps, roulette, and three-card poker. Optional games offered include poker, pai gow poker, four card poker, Caribbean studpoker, mini-baccarat, Spanish 21, Mississippi stud, and big-6 wheel.

Types of Casinos in West Virginia

There are five casinos in West Virginia: four pari-mutuel facilities and one resort hotel.

The resort hotel is called The Greenbrier and it is only open only to overnight resort guests, members of the hotel's sporting clubs, or to attendees of an event or convention stayingoff-property when more than 400 rooms are occupied.

There is also a dress code with jackets required for men after 7 p.m.

List Of Land-Based Casinos In West Virginia

Click on the casino name below you want to learn more about.

Casino Club at The Greenbrier

• 101 W Main St, White Sulphur Springs, WV 24986
• 1 844-837-2466
• Games: Slots, Video Poker, Video Keno, Video Blackjack, Craps, Roulette, Poker, Three Card Poker, Four Card Poker, Let It Ride, Baccarat, Mini-Baccarat

Hollywood Casino at Charles Town Races

• 750 Hollywood Dr, Charles Town, WV 25414
• 1 800-795-7001
• Slots, Video Poker, Video Keno, Video Blackjack, Craps, Roulette, Three Card Poker, Four Card Poker, Let It Ride, Mini-Baccarat, Big Six Wheel, Pai Gow Poker
• Horse and dog racing track

Mardi Gras West Virginia Casino Resort

• 1 Greyhound Dr, Cross Lanes, WV 25313
• 1 304-776-1000
• Games: Slots, Video Poker, Video Keno, Video Blackjack, Blackjack, Craps, Roulette, Three Card Poker, Four Card Poker, Let it Ride, Big Six Wheel, Poker
• Dog racing track, simulcasting of horse and dog racing

Mountaineer Casino Racetrack & Resort

• 1420 Mountaineer Cir, New Cumberland, WV 26047
• 1 800-804-0468
• Games: Slots, Video Poker, Blackjack, Craps, Roulette, Poker, Three Card Poker, Four Card Poker, Let It Ride, Mini-Baccarat, Pai Gow Poker, Spanish 21
• Daily simulcasting of horse and dog racing

Wheeling Island Racetrack & Gaming Center

• 1 S Stone St, Wheeling, WV 26003
• 1 304-232-5050
• Games Offered: Slots, Video Poker, Blackjack, Craps, Roulette, Poker, Pai Gow Poker, Three Card Poker, Let It Ride
• Dog racing track, simulcasting of horse and dog racing

West Virginia Land-Based Casinos Map

23VAC10-210-6041. Vending machine sales; dealers engaged in the business of placing vending machines.

A. Registration requirements. Except as otherwise authorized by the Tax Commissioner, every person engaged in the business of placing vending machines and selling tangible personal property through such machines shall apply for a Certificate of Registration for each county and city in which machines are placed. A separate registration is required for each place of business from which nonvending machine sales are made. Dealers holding or applying for multiple vending or nonvending registrations may request permission at the time of application to file consolidated vending or nonvending returns.

B. Computation of tax. All items of tangible personal property sold through vending machines by those vending machines dealers engaged in placing vending machines and selling tangible personal property through such machines are taxable at the rate of 6.3% (5.3% state and 1.0% local) and 7.0% (5.3% state, 0.7% regional, and 1.0% local) in the Hampton Roads and Northern Virginia Regions. For definitions of the 'Hampton Roads Region' and the 'Northern Virginia Region' see 23VAC10-210-2070.

Any dealers, all of whose machines are under contract to nonprofit organizations, should refer to 23VAC10-210-6042. Dealers acquiring items from other suppliers and selling them in the same condition which they were acquired shall compute the 6.3% (7.0% in the Hampton Roads and Northern Virginia Regions) tax on the cost price of the purchased tangible personal property. Dealers who manufacture the tangible personal property to be sold through vending machines shall compute the tax on the cost of the manufactured tangible personal property (cost of goods manufactured). The cost of manufactured personal property includes raw material cost plus labor and overhead attributable to the manufacture of the item being sold.

Example:

Dealer A purchases (or manufactures) items, with a total cost price of $1,000, during the month for sale through vending machines. Dealer A would compute the tax as follows:

Total cost price ($1,000) X State tax rate (.053) = State tax ($53)

Total cost price ($1,000) X Local tax rate (.01) = Local tax ($10)

TOTAL TAX = $63

The method of accounting used for federal income tax purposes shall be the accounting method used in determining the cost price of purchased tangible personal property and the cost of manufactured tangible personal property. For example, if the first-in, first-out method of accounting is used for federal income tax purposes, this accounting method shall be used each month for computing the cost price of purchased tangible personal property or the cost of manufactured tangible personal property.

As an alternative method of computing the tax, any dealer unable to maintain satisfactory records to determine the cost price of purchased tangible personal property and the cost of manufactured tangible personal property may request in writing to the Tax Commissioner authority to remit an amount based on a percentage of gross receipts which takes into account the inclusion of the 5.3% (6.0% in the Hampton Roads and Northern Virginia Regions) sales tax.

Example:

Dealer B, who has been authorized by the Tax Commissioner to compute the tax based on gross receipts, had gross receipts from vending machine sales during the month of $3,000. Dealer B would compute the tax as follows:

Virginia Slot Machine Law

Gross receipts ($3,000) X State tax rate (.043) = State tax ($129)

Slot Machines For Sale Virginia

Gross receipts ($3,000) X Local tax rate (.01) = Local tax ($30)

TOTAL TAX = $159

Upon receiving such authorization from the Tax Commissioner, a return shall be filed to report the 5.3% (6.0% in the Hampton Roads and Northern Virginia Regions) sales tax beginning with the period set out in the authorization letter. All subsequent returns shall be filed using this method unless the dealer applies in writing to the Tax Commissioner and is given authorization in writing to change his filing status. Authorization to compute the tax using this alternative method will not eliminate the requirement to maintain records which show the location of each vending machine, purchases and inventories of merchandise bought for sale through vending machines, and total gross receipts for each vending machine.

C. Filing of returns. Except as otherwise authorized by the Tax Commissioner, dealers engaging in the business of placing vending machines and selling tangible personal property through such machines must file a return to report the tax on the items sold through vending machines.

Slot Machine Laws In Va

Returns are due by the 20th day of the month following the period in which tangible personal property is sold through vending machines, with the tax to be computed in the manner set out in subsection B of this section. A return is required to be filed for each locality where vending machines are located unless a dealer has requested and been granted authority to file a consolidated return.

D. Purchases. Tangible personal property purchased for resale through vending machines may be purchased under Certificate of Exemption, Form ST-10. All tangible property purchased for use or consumption by the dealer and not for resale, including vending machines and repair parts for such machines, and withdrawals of tangible personal property from a tax exempt manufacturing or resale inventory for use or consumption by the dealer are subject to the tax at the rate of 5.3% (6.0% in the Hampton Roads and Northern Virginia Regions) of the cost price of the property. If the supplier does not charge the tax on purchases for use or consumption, the vending machine dealer shall pay the tax directly to the Department of Taxation on the Retail Sales and Use Tax Return (if he is registered for nonvending sales) or on the Consumer's Use Tax Return. Dealers who manufacture or process tangible personal property for sale may be entitled to the industrial exemption for tangible personal property used directly in manufacturing or processing as set forth in subdivision 2 of § 58.1-609.3 of the Code of Virginia and 23VAC10-210-920.

E. Records. Records shall be kept for a period of three years and shall show the location of each machine; purchases and inventories of merchandise bought for sales through vending machines; and the cost price of purchased tangible personal property or the cost of manufactured tangible personal property for each machine.

Statutory Authority

Georgia Slot Machine Laws

§ 58.1-203 of the Code of Virginia.

Virginia Slot Machine Laws

Historical Notes

West Virginia Slot Machine Laws

Derived from VR630-10-110 § 2; revised July 1, 1969; January 1, 1979; January 1, 1985; December 1, 1986; May 1, 1988; amended, eff. May 15, 1988; amended, Volume 23, Issue 24, eff. September 6, 2007; Volume 32, Issue 22, eff. September 12, 2016.