This paper outlines the differences in demographic characteristics and, therefore, tax incidence of three distinct groups of Las Vegas gamblers: Las Vegas (Clark County) residents, other Nevada resident visitors, and non-Nevada visitors to Las Vegas, using data from one of the Las Vegas Visitor Profile studies and a recent survey of Clark County residents. The results suggest that the three groups are very different, and consequently, so too are the implications for tax equitability. Specifically, gambling taxes are so regressive among local resident gamblers that gambling is actually an inferior good for the majority in this category. Visitor gamblers from inside Nevada pay a less regressive tax than out-of-state gamblers, but the key implication is that the tax is universally regressive.