ADG
Attention: Important Information from the Arizona Department of Gaming Regarding Reporting Gambling Winnings on Taxes

The Arizona Department of Gaming (“ADG”) has received inquiries from patrons seeking to verify the legitimacy of companies that are issuing tax forms for gambling winnings. As a result, the ADG wants to take this opportunity to remind Arizonans to be cautious this tax season and to thoroughly review and investigate any requests from anyone purporting to be the Internal Revenue Service (“IRS”).
The ADG would like to remind Arizonans that if they participate in casino gambling, parimutuel/simulcast wagering, event wagering, and/or fantasy sports, they may receive a W-2G or 1099-MISC form for their winnings. It is important to be aware that the gambling institution that you choose to participate in gaming activities with will be the payor, and the payor is responsible for issuing the tax form. The ADG
advises that Arizonans keep accurate records of any winnings from all gambling activities throughout the year to avoid any confusion during tax season. It is further recommended that Arizonans consult a tax professional if they have any questions about income reporting requirements to ensure they file an accurate tax return.
To help ensure Arizonans are aware of common tax scams, the ADG advises Arizonans to review the
following links and articles on the IRS website discussing common tax scams for 2025:
- As stated on the IRS website, the IRS will make initial contact with a taxpayer through a letter
sent via the United States Postal Service. Be wary of anyone purporting to be the IRS or ADG
contacting you by phone, email, or social media requesting personal or financial information. - If you receive a letter from someone purporting to be the IRS, you can verify that the letter is
legitimate through the IRS website. - Dirty Dozen tax scams for 2025: IRS warns taxpayers to watch out for dangerous threats.
- Misleading social media advice leads to false claims for Fuel Tax Credit, Sick and Family Leave
Credit, household employment taxes; FAQs help address common questions, next steps for those
receiving IRS letters.
What to Do If You Encounter Fraud or Identity Theft:
If you believe you or someone you know has been targeted by fraudulent payors or individuals
purporting to be the IRS, file a consumer complaint by visiting azag.gov/consumer. You can also find the
contact information for the Arizona Attorney General’s Office below:
- Phoenix: (602) 542-5763
- Tucson: (520) 628-6648
- Statewide: (800) 352-8431
For more information, check out the Department’s related news releases from this past year:
- ADG PSA: Tips for Safe and Responsible Online Gaming
- Please Remain Vigilant: Department PSA on Gaming Scam Calls
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ADG
Arizona Boxing and Mixed Martial Arts Commissioner, Joe Pennington, Retiring After 24 Years of Service

After serving over 24 years as a Commissioner on the Arizona Boxing and Mixed Martial Arts (“MMA”) Commission, Joe Pennington presided over his final commission meeting on Wednesday, February 19, 2025. Pennington was appointed to the Arizona Boxing and MMA Commission in 2001 by Governor Jane Hull and served under the next four administrations of Janet Napolitano, Jan Brewer, Doug Ducey, and Katie Hobbs.
During his tenure, Commissioner Pennington played a key role in strengthening safety protocols for fighters and reinforcing Arizona’s position as a leader in combat sports regulation. He is most proud of the Commission’s commitment to combatant safety, exemplified by the adoption of the concussion protocol and testing, the passage of 581679, the Boxing/MMA Omnibus Bill, in 2024, and the adoption of rules for Boxing, MMA, Kickboxing, Muay Thai, and Tough Man competitions. Last fall, the Arizona Boxing & MMA Commission was recognized as “Commission of the Year” at the North American Boxing Federation Awards Banquet for its regulatory efforts.
“It has been a pleasure to work alongside Commissioner Pennington over the last few years,” said Danny Vella, Executive Director of ADG’s Boxing and MMA Division. “I am grateful for his nearly two and a half decades of dedicated service and commitment to enhancing combat sports regulation in Arizona. I wish Mr. Pennington the best in his retirement and look forward to the continued impact of his tremendous contributions.”
“On behalf of the Arizona Department of Gaming, I want to extend our deepest gratitude to Commissioner Joe Pennington for his unwavering dedication and service to the Boxing & Mixed Martial Arts community in Arizona,” said Director Jackie Johnson, ADG. “Through multiple administrations, his commitment to integrity, fairness, and the growth of combat sports has left a lasting impact on the industry and the state. We thank him for his years of leadership and public service.”
Serving in his final commission meeting, Commissioner Pennington was presented a commendation from Executive Director Vella on behalf of Governor Katie Hobbs, receiving well wishes from several attendees of the Arizona Boxing and MMA Commission meeting on Wednesday, February 19, 2025, The Department and its staff wish Mr. Pennington a joyous and adventurous retirement, and we are forever grateful for his 24 years of service to combat sports safety and regulation in Arizona.
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ADG
Arizona Department of Gaming Releases November Sports Betting Figures

Bettors in Arizona wagered approximately $898 million on sports in November of 2024, according to a new report by the Arizona Department of Gaming. This represents an approximate 26% increase when compared to November of 2023.
The state collected approximately $5.7 million in privilege fees in the month.
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ADG
ADG Urges Responsible and Legal Betting Ahead of Super Bowl LIX

On Sunday, February 9, 2025, the Philadelphia Eagles will face the Kansas City Chiefs in Super Bowl LIX at the Caesars Superdome in New Orleans, Louisiana, with kick-off at 6:30 p.m. ET. As one of the most anticipated and wagered-on sporting events of the year, the Arizona Department of Gaming (“ADG”) is reminding Arizona residents and visitors to bet responsibly and within the bounds of the law.
“The Super Bowl is an exciting event that brings communities together, but it’s essential to approach event wagering with caution and accountability,” said Jackie Johnson, ADG Director. “We encourage all Arizonans to enjoy the game responsibly by ensuring their wagers are placed legally and thoughtfully.” Further emphasizing the importance of using licensed operators for all event wagering activities, “illegal gambling undermines public safety and the integrity of the game, while responsible betting practices help ensure a safe and enjoyable experience for all participants,” stated ADG Director, Jackie Johnson.
Sports Pools – Know What Rules to Follow
In the United States, it is common to see friends and family participate in sports pools for the Super Bowl, often known as “Super Bowl Squares”. These pools are legal as long as the state’s social gambling rules are followed. According to Arizona Law (A.R.S. § 13-3301(7)), social gambling requires:
- That gambling cannot be conducted as business, which means that hosts cannot receive
financial benefit, unless they are participating in the game; - Hosts pay out all pool money to the winner(s);
- Only participants can win; and
- Players compete on equal terms with each other.
A few things to be on the lookout for that indicate illegal gambling:
- Paying a fee to participate, including “suggested” or “voluntary” donations.
- A host who keeps a percentage of the pool for administering the game.
- A required minimum purchase to participate (food or beverage, etc.).
- Unequal odds.
- Underage participants (under 21 years of age).
Responsible Betting – What to Keep in Mind
With sports betting legal in the state, it has become increasingly important to educate yourself on how you can bet responsibly. Listed below are some helpful tips as part of the American Gaming Association’s (“AGA”) Have A Game Plan.® Bet Responsibly. campaign:
- Set a Budget – It is crucial to keep in mind that everyone will have different budgets; never
bet beyond your own means. Be cautious and make sure you set a limit – and stick to it – if
you plan on wagering. More information on how to responsibly set a budget for wagering
can be found on the AGA’s Have A Game Plan website: How Much Should I Wager? - Know the Odds – There are plenty of key terms everyone should know when making a sports
bet. What’s a parlay? Over/under? Moneyline? If you decide to wager, make sure you are
briefed on The Basics of Sports Betting. - Keep it Social – Whenever gambling, be mindful that all forms of gambling are for the
purpose of entertainment. This is not a way to make money. By gaming with friends, family,
and colleagues, you can keep playing responsibly and have fun. - Keep Your Cool – No one’s perfect, and in sports, winning and losing are all part of the game.
Whether you’re wagering from the sidelines or watching from home, remember to keep
your cool. Good sportsmanship isn’t just for the players on the field; it’s for everyone. - Play Legally – Legal operators provide important player protections that are not found in
the illegal market. Whether you are placing a wager on your phone or at a physical
sportsbook, make sure you are using a legal operator in the state. Visit the ADG website to
view a full list of the state’s approved operators and retail locations: Approved Operators.
If you or someone you know has a gambling problem, you can get help now by calling 1-800- NEXT-STEP (1.800.639.8783), the Division of Problem Gaming (“DPG”)’s confidential helpline, texting “NEXTSTEP” to 53342, or utilizing a chat feature on the DPG website. DPG’s helpline provides confidentiality and connects callers with a master’s level counselor who can connect them with available resources, including statewide treatment providers who specialize in problem gambling. The helpline is available 24/7 to everyone facing a problem with gambling, whether that be individuals and affected family members, friends, or co-workers.
The post ADG Urges Responsible and Legal Betting Ahead of Super Bowl LIX appeared first on Gaming and Gambling Industry in the Americas.
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