Massachusetts recently became the latest State to legalize sport betting. After ongoing efforts to legalize it in the state, online sports betting became officially live in March 2023. The law made it across the finish line in the waning minutes of the 2022 legislative session. The tax vig is going to be huge: 15% on retail betting and 20% online. There will be no betting permitted on Massachusetts colleges, which is even more restrictive than it is in the states that permit college betting with the exception of no college player prop markets. The details of the law provide for casinos being permitted to form partnerships with two online sportsbooks, while racetracks will be limited to one sportsbook partnership.