Iowa Code
Iowa Code § 99F.3 (2026)
Gambling games and sports wagering authorized
✓ current as of July 2026
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The system of wagering on a gambling game and sports wagering as provided by this chapter is legal, when conducted by a licensee as provided in this chapter. 89 Acts, ch 67, §3; 2007 Acts, ch 188, §7; 2019 Acts, ch 132, §5, 22, 23
\nNotes of Decisions
Cited in 1
case, 2003–2003 · leading case: Fitzgerald v. Racing Assn. of Cent. Iowa, 539 U.S. 103 (2003).
Fitzgerald v. Racing Assn. of Cent. Iowa, 539 U.S. 103 (2003). “67, §§ 3, 9(2); Iowa Code § 99F.3 (1996). Iowa taxed adjusted revenues from slot machine gambling at graduated rates, with a top rate of 20 percent.”
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