Indiana saw a 52% decline in March gaming revenue amid casino closures in response to the spread of COVID-19.
The Hoosier State took in $29m in tax revenue last month, down from $60m in February.
Sports betting handle dropped to $75m, a 60% decline from the previous month.
The state’s 11 casinos closed on 16 March.
Online and mobile betting produced 81% of the sports betting handle.
Bettors wagered $35m on basketball in March.