Can I Play   
Each site will have specific rules regarding age and residency. Please do read these to prevent problems at a later date. Generally though if you are over 21 (or 18 in some countries) and state law relevant to your location does not prohibit online gaming all should be well. Your are responsible for ensuring you comply with the sites requirements and for supplying accurate personal information.


Does My State/Country Allow Online Gaming   
Your local government office should be able to provide you with clear guidelines. I have also found Gambling Times to be an excellant source of information



Do I Pay Tax On My Wager    Each site is different and dependent on state law and type of site (i.e. Horse racing) you may be required to pay tax on your wager.


Do I Pay Tax On My Winnings   
The amount deducted from winnings depends on what the local government offices have stipulated. This deduction is separate from your personal taxes and usually accounted for when Cashing Out.


Do I Pay Personal Taxes   
Income from other sources (which your winnings might be classed as - check with your tax office) is usually counted towards your personal annual earnings. Your accountant or tax return officer will be able to advise you best. Gambling Focus News article of the 2nd April 2002 explains the IRS's position regarding taxes for American citizens.