"The Las Vegas attack was carried out by a soldier of the Islamic State and he carried it out in response to calls to target states of the coalition", the group's news agency Amaq said in reference to the USA -led coalition fighting the group in the Middle East.
Experts say the recent false claims are a reflection of the group's desperation to project strength and remain in the news as something other than a terrorist group on the wane.
At least 59 people were killed and almost 530 others wounded when Stephen Paddock allegedly opened fire on a country music concert in Las Vegas from a nearby hotel high-rise.
US officials said on Monday that there was no evidence that the shooter who killed at least 50 people in Las Vegas was tied to any worldwide militant group, though one official said security agencies were examining an Islamic State claim of responsibility. Attackers inspired by ISIS have previously sent videos pledging allegiance to leader Abu Bakr al-Baghdadi before their assaults.
Paddock reportedly killed himself as police entered the 32nd-floor hotel room he was using to shoot down on the crowd. The group later released Spanish language versions of these statements.
"This saves the Islamic State the trouble of having to "retract" a claim, since from the standpoint of communicating to the external world, no formal claim was made if the only material ever issued was an Amaq News report relying on a mere 'source, '" Al-Tamimi wrote.
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USA president Donald Trump said he did not know whether Stephen Paddock, the gunman behind the deadliest gun attack in modern U.S. history, was linked to the Islamic State group. Unfortunately, web surfers were learning and spreading false information about the worst mass shooting in the modern US history. ISIS attacks have been carried out by mostly young men.
This latest shooting appears to be the case again as U.S. authorities have ruled out the group's involvement.
It came as big unfortunate news to everyone when shooting incident in Las Vegas claimed several lives and left more than 500 injured.
The extremist organisation has suffered a string of major setbacks in Iraq and Syria, where it has lost much of the territory it once claimed as part of a self-styled Islamic caliphate.
Before Sunday, the deadliest mass shooting in modern U.S. history took place in June 2016, when a gunman opened fire at a gay nightclub in Orlando, Florida, killing 49 people. "It will become a news agency that was once reliable, and now associates itself indiscriminately with heavily armed people in casinos".