Some sites, like TVG, do not accept players from Alabama, Kansas, Maine, Michigan, Missouri, Oklahoma and Wisconsin (as well as the other nine states listed above). Now here are the states where it appears that internet horse race betting is legal and where licensed sites, (based in the United States), are currently accepting players. Only two locations would be allowed to offer sports betting under the law, with the state's lottery providing regulatory oversight. In early 2019, the law was tweaked to provide for mobile betting. The best US sports betting sites will typically allow you to apply limits to your account in terms of how much you can deposit and wager. Please take advantage of these if necessary. You can also choose to self-exclude completely if you wish.