No the ones in the USA do not. However if you have your server in Panama you can play and then wire the money to your Panama bank account. You then go to the country ( a $ 400 ticket) and bring the actual money you withdraw from the bank with you. If it's over $10,000, you pay taxes on it.
I know a lady that has an online casino. There are a great deal of loopholes you can get through. USA is close to allowing online gaming now that they see all the money is going overseas and to other countries.
Be careful if you do. Keep it underground. The laws are tough on it. A Houstonian recently got 40 years over it. Here's some stuff to read.
http://www.gambling-law-us.com/Articles-Notes/
http://www.casinocitytimes.com/news/...ng-bill-196626
http://www.pokernews.com/news/2011/0...uced-10051.htm