Sunland Park Racetrack & Casino opened its doors in 1959 as just a racetrack. In the 90's, horse racing around the nation was a declining industry, so New Mexico designed legislation allowing racetracks to incorporate slot machines into their business as an effort to save New Mexico horse racing. Twenty six percent of Sunland Park Racetrack & Casino's revenue goes to taxes, which in turn go to New Mexico's general fund. An additional twenty percent of revenue goes towards the horseman's account. All monies in the horseman's account contributes to horse racing purses at Sunland Park and has had a profound effect on the quality of our live race meet.