The gaming and hospitality industry has been hard hit by shutdowns resulting from COVID-19.  Many employees in these industries have suffered through layoffs and/or reductions in hours.  Employees whose livelihood is based heavily on tips have been particularly affected by the reduction in travel and the restrictions on large events.  Additionally, when these venues reopen and operations return to pre-COVID-19 occupancy, employees who regularly interact with the public as part of their duties will be…

Two federally recognized Indian tribes are located within the borders of Connecticut:  the Mohegan Tribe of Indians of Connecticut and the Mashantucket Pequot Indian Tribe.  The Mohegan Tribe, through its economic development arm Mohegan Gaming & Entertainment, operates the Mohegan Sun Casino in Uncasville, Connecticut, and is a developer and operator of casino resorts around the United States.  The Mashantucket Pequot operates Foxwoods Resort Casino in Ledyard, Connecticut, less than 20 minutes away from Mohegan…

Nobody has been able to predict anything about 2020, including the results of the 2020 U.S. elections (although many tried – more than $1 billion in foreign wagers were placed on the outcome of the Presidential race). In the hopes of bringing some clarity back to our lives, Dickinson Wright gaming attorneys have tried to discern how a Biden administration will affect the gaming industry. Whereas Donald Trump has owned casinos and currently has a…

In recent months, the Office of Chief Counsel of the Internal Revenue Service (“IRS”) has published guidance concluding that Daily Fantasy Sports (“DFS”) contests are wagering transactions for U.S. federal tax law purposes. The IRS conclusions were not surprising, based on long-standing federal tax law authorities. On July 23, 2020, the IRS issued Legal Advice by Associate Chief Counsel (the “Memorandum”) addressing the applicability of wagering excise taxes to DFS operators. In the Memorandum, the…

On June 10th, 2020, the Canadian Gaming Association (the “CGA”) released the draft Standards for Cashless Systems (the “Standards”) for industry comment. Cashless wagering systems allow players to participate in wagering activities without physical cash by using approved and securely protected authentication methods. The idea is that a sophisticated digital trail of cashless transactions will allow for increased transparency and enable easier detection of fraud in the gaming industry. Impact of COVID-19 In early 2020, the…

On June 25th, 2020, the Nevada Gaming Commission held a hearing in which it adopted amendments to the Nevada Gaming Regulations to permit the direct or indirect electronic funding of wagering on a game or gaming device. What does this mean for Nevada gaming operators? To understand the impact of this change, it helps to look back at the history of Nevada’s regulation in this area. Nevada has long permitted electronic transfers to fund wagering…

The COVID-19 virus pandemic has been the most disruptive event to impact the gaming industry in Nevada in the past 100 years. Not since Nevada outlawed gaming in 1909 has the state’s gaming industry faced compelled closure.  In fact, in the years since Nevada brought back wide-open licensed gaming in 1931, Nevada’s casinos have never been closed. Nevada’s casinos didn’t close on or after the attack on Pearl Harbor on December 7, 1941; they didn’t close…