Esports betting is 100% legal in Nevada, New Jersey, Tennessee and West Virginia; however, some states offer players regulated access to esports betting. The states where this activity is regulated are Arkansas, Delaware, New York, Iowa, Illinois, Michigan, Rhode Island, Montana, New Mexico, Oregon and Pennsylvania.
So, while esports in only 100% legal in Nevada and New Jersey, there are states in which you can access regulated esports betting: These states include Arkansas, Iowa, Mississippi, Illinois, New York, Pennsylvania, Rhode Island, Washington DC, Oregon, Montana, New Mexico, and Delaware.