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From:
http://www.pokerpages.com/directory/index.php3
Arizona
California
Connecticut
Florida
Indiana
Illinois
Iowa
Kanasas
Louisiana
Michigan
Minnisota
Mississippi
Misouri
Montana
Nebraska
Nevada
New Jersey
New Mexico
New York
North Dakota
Oklahoma
Oregon
South Dakota
Texas
Washington
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I would be cautious with this list. As has been discussed to death, cardrooms are not legal in New York. It may be that the list includes places that have legal casinos (which NY does).