Welcome to the thriving world of legal gambling in Puerto Rico, a United States unincorporated territory boasting a rich history in gaming since 1948. Governed by the Laws of Puerto Rico Annotated – Title 15 – Sports and Parks – Chapter 5, the gaming landscape includes 20 casinos, 2 horse racing tracks, and a once-legalized tradition of cockf…ighting. While the latter was prohibited in 2019 under US federal law, Puerto Rico stands at the forefront of legal developments. As of 2021, online casino gambling is in the process of legalization, opening new avenues for enthusiasts. Explore the intricate regulatory framework under the purview of the Puerto Rico Gaming Commission, delve into the taxation nuances, and discover the diverse facets of legal gambling, from sports betting to fantasy contests, in this dynamic island jurisdiction.