In Wyoming specifically, many sweepstakes casinos are offshore-based companies with Wyoming LLCs and addresses within the state, so they appear to be Wyoming-based. When accepting complaints, the Wyoming Gaming Commission explains to complainants that because platforms are offshore, there is not much that can be done to enforce Wyoming law and that the players themselves are committing misdemeanor gambling offenses.62 Because sweepstakes casinos are not currently regulated by the Wyoming Gaming Commission and because Wyoming does not have a state income tax, neither the operators nor players are taxed by the state. 62 Id.