First of all, you should know that even before the Act was passed, online gambling was already deemed illegal by 11 states. I assume this means that the state laws deem online poker to be illegal--I am not familiar with all of the state laws, but that is what I would conclude. The 11 states in which online gambling was deemed illegal--and remains so today--are Illinois, Indiana, Louisiana, Michigan, Nevada, New Jersey, New York, Oregon, South Dakota, Washington, and Wisconsin. Let me repeat, online gambling remains illegal in these states. However, as far as I can tell, no one has ever been prosecuted by any state for gambling online.
found this here
http://ezinearticles.com/?Is-It-Legal-to-Play-Online-Poker-in-the-United-States?&id=446493