...I'm no tax expert, but to tax comps, the casinos would have to track everything that they give away and decide who has the tax burden.

How would free drinks be handled? ...certainly couldn't ask every gambler for their SS number and mailing address to send a 1099 form (or what ever it might be). Would you base a tax on the price of a cocktail in a gourmet restaurant in the facility, or what you might pay for a beer with a hotdog?

Meals, same deal.

Rooms, would they have to claim the value of the room as the rack rate? Doing so would be in conflict in many places as to pricing rooms differently during the week as opposed to weekends, and yet another standard for special event periods.

Sheesh! How many times and ways for people who look to dig into your pocket will get away with it until you cry "uncle" and elect people who don't think that what is yours is theirs first, then yours?????

Bob