As of February 2015, wagers can be placed on the Super Bowl at casinos in the state of Nevada, in certain cities that have legalized gambling, and at a number of casinos located on Native American lands. It is also possible to place wagers online in some areas.
Wagers on the Super Bowl or any other sporting event are placed at the "sports book" in a casino. Not all casinos have sports books, but the larger casinos almost always do.
Casinos with sports books can be found throughout the state of Nevada, with the largest concentrations in Las Vegas and Reno. Gambling is also legal in several cities such as Atlantic City, New Jersey and Black Hawk, Colorado. Many casinos in these cities have sports books. Casinos on Native American lands may also have sports books. Two examples are the Foxwoods and Mohegan Sun casinos in Connecticut.
There are also online sports books such as William Hill, which also has a physical presence in a number of Nevada casinos. Online sports books generally require users to be in an area where gambling is legal. For example, online bettors at William Hill must be in the state of Nevada when they place their wagers.