I don't think so. There is only one place where you can legally gamble on-line in the USA right now: http://techcrunch.com/2013/04/30/first-legal-online-gambling-site-launches-in-the-u-s-but-only-for-nevada-residents-for-now/
Only for nevada residents though, so interstate commerce tax laws don't apply.
See -> http://blogs.findlaw.com/law_and_life/2013/05/is-online-poker-legal-again.html
Specifically the part about "Interstate Commerce Clause"
Right but, unfortunately, that does nothing to help satoshiDICE. The new Nevada legal on-line gambling is heavily regulated with checks to verify the age and residency of the gambler. satoshiDICE is operating in a way that allows minors to gamble. I wouldn't be surprised to learn that most of the gamblers on satoshiDICE are under 21. To the fucked up moral majority in 'merica you may as well be handing a kid a beer.
Not to mention the potential for unregulated pornography.
Not the "P" word! That word burns my eyes like acid. Wait here a minute while I go get my giant wooden cross and some gasoline. LOL