Delaware (USA): gambling regulation and licensing

Delaware runs casino games and sports betting, online and land-based, through the state lottery. The constitution prohibits all gambling except lotteries under state control, pari-mutuel betting at racetracks, charitable lotteries and bingo (art. II, §17), so online casino, poker and sports betting are structured as Delaware Lottery games. The State Lottery Office, part of the Department of Finance, operates them under 29 Del. C. ch. 48; a five-member Lottery Commission hears licensing and exclusion disputes, and the Division of Gaming Enforcement investigates licensees. Only the three racetrack casinos, Delaware Park, Bally's Dover and Harrington Raceway & Casino, act as internet lottery agents, and since December 2023 their online casino, poker and sports products have run on platforms powered by BetRivers, whose operator Rush Street Interactive was selected in August 2023. The Lottery pays the vendor 20% of net gaming revenue under a commitment running to August 2028. Players must be 21 and located in Delaware. There is no gaming tax as such: after costs, the State takes the first $3.75 million of iGaming proceeds each fiscal year, then 42.5% of internet video lottery proceeds and 15.5% of internet table game revenue, with racing purses and a commission to the casinos. iGaming net gaming revenue reached $135.9 million in the year to 30 June 2026, up 59% on $85.5 million in fiscal 2025. Daily fantasy sports are registered by the Division of Gaming Enforcement and pay 15.5% of Delaware gross receipts, and the Lottery launched iLottery, open to players aged 18, in October 2025 according to its fact sheet. A House bill to require iLottery accounts to be funded with prepaid cards bought from retailers cleared committee in June 2026, and the Lottery owes the General Assembly an iLottery report by 15 January 2027. Delaware shares online poker liquidity through the Multi-State Internet Gaming Agreement.

Regulator

Delaware State Lottery Office

Regulator type

Lottery monopoly

Headline tax

See Taxation

Licence required

Yes

Minimum age

21+

Tax base

Delaware levies no gaming tax on online casino, poker or sports betting; the games belong to the state and proceeds are shared by statutory formula. Gross revenue from Internet video lottery and Internet table games goes into the State Internet Lottery Fund, which first pays the Lottery's operating and administrative costs; the first $3,750,000 of proceeds each fiscal year then goes to the State Lottery Fund (29 Del. C. §4815(e)). The remainder, after player winnings and administrative and vendor costs, is split like land-based play: for Internet video lottery 42.5% to the State (reduced by 2 points for an agent whose qualified capital spending reaches 3% of net proceeds), 9.6% (thoroughbred) or 11.35% (harness) of proceeds to racing purses, and the balance to the casino as commission (§4815(b)(3), (b)(4)); for Internet table games 15.5% to the State, 4.5% to purses and the balance to the casino (§4815(d)). Net proceeds are defined net of chargebacks and approved free promotional play (10 DE Admin. Code 206, 2.0). In fiscal 2025 iGaming net gaming revenue of $85.5 million produced a State share of $17.6 million, purses of $3.7 million and casino commissions of $24.7 million. Sports lottery proceeds at the casinos, net of winnings and vendor fees, go 50% to the State, with purses of 9.6% or 10.2% (§4815(c)). The headline rate is left blank because no single percentage of gross gaming revenue applies.

Capital

Dover

Currency

USD

Official languages

English

Built from the record on this page, last verified 23 Sept 2026. The Licensing and Taxation sections carry the full detail and sources.

Licence required

Yes

Application window

Not yet verified

Local establishment required

Yes

Local server required

No

Active licences

3 (as of 31 Aug 2026)

Bank guarantee or bond

Technology and service providers post a bond or irrevocable letter of credit from a surety authorised in Delaware before a licence issues (10 DE Admin. Code 206, 5.12, 6.16); the Director may require bonds from lottery sales agents (29 Del. C. §4805(b)(3)).

Notable licensees

Delaware Park, Bally's Dover, Harrington Raceway & Casino, BetRivers (Rush Street Interactive), DraftKings, FanDuel, PrizePicks, Underdog Fantasy, Yahoo Fantasy Sports, Betr

Certification requirements

All internet lottery equipment must be approved by the Director and certified against the Director's technical standards before production; no real-money game may go live before certification, and the Lottery may use an independent laboratory at the provider's expense (206, 8.1 to 8.3). The external website must be vulnerability scanned every six months and penetration tested annually by an expert third party (17.2).

Barriers to entry

There is no open application route for online casino, poker or sports betting. Only persons that held a Delaware horse or harness racing meet in 1993 can be video lottery agents (29 Del. C. §4805(b)(13)), and the three agents, Delaware Park, Bally's Dover and Harrington Raceway & Casino, are the only internet lottery agents. Platform operators enter by winning a Lottery procurement and then licensing as a technology provider; licensing does not oblige the Director to select a provider (10 DE Admin. Code 206, 5.1). The Lottery's current iGaming vendor, powering all three casinos' sites under the BetRivers brand, is paid 20% of net gaming revenue excluding promotional play under a commitment to 16 August 2028.

Headline GGR tax

Not yet verified

Effective date

Not yet verified

Player winnings tax

All winning Delaware Lottery tickets are subject to Delaware income tax, and non-residents may be taxed by their home state (Delaware Lottery FAQs). Federally, all gambling winnings must be reported as income and losses are deductible only by itemising, up to the amount of winnings.

Withholding mechanism

The Lottery withholds 24% federal tax on prizes over $5,000; for Sports Lottery prizes over $600 and at least 300 times the wager it withholds 24% federal tax. Payers issue Form W-2G for reportable winnings. Internet lottery agents must follow federal withholding, recording and reporting requirements (10 DE Admin. Code 206, 16.5).

Tax base

Delaware levies no gaming tax on online casino, poker or sports betting; the games belong to the state and proceeds are shared by statutory formula. Gross revenue from Internet video lottery and Internet table games goes into the State Internet Lottery Fund, which first pays the Lottery's operating and administrative costs; the first $3,750,000 of proceeds each fiscal year then goes to the State Lottery Fund (29 Del. C. §4815(e)). The remainder, after player winnings and administrative and vendor costs, is split like land-based play: for Internet video lottery 42.5% to the State (reduced by 2 points for an agent whose qualified capital spending reaches 3% of net proceeds), 9.6% (thoroughbred) or 11.35% (harness) of proceeds to racing purses, and the balance to the casino as commission (§4815(b)(3), (b)(4)); for Internet table games 15.5% to the State, 4.5% to purses and the balance to the casino (§4815(d)). Net proceeds are defined net of chargebacks and approved free promotional play (10 DE Admin. Code 206, 2.0). In fiscal 2025 iGaming net gaming revenue of $85.5 million produced a State share of $17.6 million, purses of $3.7 million and casino commissions of $24.7 million. Sports lottery proceeds at the casinos, net of winnings and vendor fees, go 50% to the State, with purses of 9.6% or 10.2% (§4815(c)). The headline rate is left blank because no single percentage of gross gaming revenue applies.

Minimum age

21+

National self-exclusion

Delaware Lottery Self-Exclusion Program (Delaware Park, Bally's Dover, Harrington Raceway & Casino, their iGaming websites and the Lottery iGaming and sports mobile app) (mandatory)

KYC timing

Before deposit and real-money play: only players who complete real-money registration may deposit, and only those reasonably determined to be in Delaware may play (206, 13.6, 13.7).

AML regime

Minimum internal control standards must cover currency transaction and suspicious activity reporting under the Bank Secrecy Act (10 DE Admin. Code 206, 3.1.7), and agents and technology providers keep records meeting federal financial record keeping requirements (16.7).

AML supervisor

Delaware State Lottery Office through its internal control standards; federal Bank Secrecy Act obligations also apply

Session limits

The Director's rules must provide for automatic log-off after a set period of inactivity (29 Del. C. §4826(c)(3)).

Data localisation

The primary gaming server must be in the United States unless the Director authorises otherwise; a backup server may be abroad only if no personally identifiable information leaves the United States, and remote access may not transfer such information abroad (10 DE Admin. Code 206, 8.4, 8.5, 15.12). The video lottery agents own all customer data, and technology providers may not sell or keep it after their contracts end (14.7).

KYC requirements

Real-money players register with full name, address, mobile phone number, email, date of birth and Social Security number (or government identification for non-US residents), and identity and age verification must be performed (10 DE Admin. Code 206, 13.4, 13.5, 13.9). The system must check the state exclusion list before completing registration (13.10). One active account per internet lottery agent, with no transfers between agents' accounts or to other players (13.8). Accounts may be held only by natural persons and are not transferable (29 Del. C. §4826(c)(2)).

Stake limits

Wagering limits for Internet lottery games are set by the Director (29 Del. C. §4826(c)(1)); the statute also requires mechanisms for players or the Office to limit amounts wagered per game or period and losses over a period (§4826(c)(5)), but the specific tools were not found in the regulation text reviewed.

Mandatory player messaging

Every site on which the Internet lottery is conducted must carry an advertisement for, and a link to, services for compulsive gamblers and their families (29 Del. C. §4826(d)), and every platform must link to the Lottery's self-exclusion page (10 DE Admin. Code 206, 13.11). The Lottery's Play Responsibly message with the Delaware Council on Gambling Problems helpline (1-888-850-8888) appears on all Lottery advertising.

Reporting obligations

Weekly, monthly, quarterly and annual reports in the Director's format and annual financial statements audited by a Delaware-licensed CPA (10 DE Admin. Code 206, 16.8); vulnerability scan and penetration test reports within one month (17.2); inactive account balances reported and paid to the State Escheator by 10 November each year (13.27); records kept for at least five years (15.6).

Game content restrictions

Internet table games must be expressly authorised by rule of the Director (29 Del. C. §4803(l)); no real-money game may be deployed before certification (10 DE Admin. Code 206, 8.2.8); play-for-free versions must use the same random number generator and prize distribution as the real-money game (14.4). Sports lottery wagers may not be taken on events involving Delaware teams or Delaware colleges (§4803(x)).

Advertising permitted

Yes

Affiliate rules

No separate affiliate licence exists. A person providing goods or services to an internet lottery agent or technology provider on a regular and continuing basis, $100,000 or more a year with one technology provider or $150,000 with all, must hold a service provider licence, and the Director may require one in other cases (10 DE Admin. Code 206, 6.2 to 6.4).

Bonus advertising rules

Free promotional play may be deducted from net Internet proceeds only within limits recommended by the Lottery Director and approved by the Secretary of Finance (10 DE Admin. Code 206, 2.0; 29 Del. C. §4815(b)(1)). Where loyalty points convert into play or cash, the rules for earning, redeeming and expiring points must be published on the site running the promotion (206, 14.6.1).

Mandatory warnings

Link to services for compulsive gamblers on every Internet lottery site (29 Del. C. §4826(d)); the Play Responsibly message and 1-888-850-8888 helpline on all Lottery advertising.

Penalties for breach

Administrative penalty of up to $1,000 per violation, civil penalties of $1,000 to $10,000 per completed violation in the Superior Court, and licence suspension or revocation (29 Del. C. §4823; 206, 18.1).

Credit card ban

No

Crypto stance

Not yet verified

Permitted methods

Credit card, Bank transfer, Other deposit methods approved by the Director, Withdrawal by bank transfer or bank draft, For iLottery, the statute requires funding by a prepaid card or similar mechanism bought from a lottery agent (29 Del. C. §4826(c)(8))

Withdrawal timeframe rules

Deposits by credit card, bank transfer or other approved means; withdrawals by bank transfer, bank draft or other approved means (10 DE Admin. Code 206, 13.24, 13.25). Balances update after each game cycle, may not go negative, and no credit may be extended (13.23). The Lottery holds a separate bank account for player deposits (16.3). Inactive account balances are paid to the State Escheator under the unclaimed property law (13.26, 13.27). No withdrawal time limit was found in the regulation.

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

The Lottery Director may impose an administrative penalty of up to $1,000 per violation, each day of a knowing continued violation counting separately; the Superior Court may impose civil penalties of $1,000 to $10,000 per completed violation; the Director may seek injunctions in the Court of Chancery and issue administrative orders (29 Del. C. §4823). Licences may be suspended or revoked for cause (10 DE Admin. Code 206, 18.1). For fantasy sports, the Director of Gaming Enforcement may impose up to $1,000 per violation, refuse, suspend or revoke registration and issue cease and desist orders (§§4864(c), 4873).

Criminal penalties

Advancing gambling in the first or second degree and unlawfully disseminating gambling information are class A misdemeanours (11 Del. C. §§1401, 1403, 1411), punishable by up to one year of incarceration and a fine of up to $2,300 (§4206(a)); lottery operations under state control are exempt (§1413). Selling lottery tickets without a licence carries a fine of up to $500 (29 Del. C. §4809).

Operator liability

A video lottery agent that knowingly fails to exclude listed persons faces licence revocation, suspension or a fine (29 Del. C. §4836(c)); technology providers must hold the Lottery and the State harmless for losses from hardware or software malfunctions (10 DE Admin. Code 206, 5.15.9).

Player liability

Under-age play is an unclassified misdemeanour with five hours of problem gambling counselling (29 Del. C. §4810(a)); a person on the exclusion or self-exclusion list who knowingly plays the Internet lottery commits a class A misdemeanour and forfeits winnings (§4836); Lottery staff and their households may not play, on pain of at least one year in jail and a fine of at least $5,000 (§4810(e)).

Figures on this record are drawn from official regulator data.

Online GGR

$135,928,894 as of 30 Jun 2026

Reporting year

2026

Year-on-year growth

59%

Licensed operators

3

1. 31 May 1974

   Law establishing the Delaware State Lottery signed

2. 1975

   First Lottery games introduced

3. 16 Jul 1994

   Video lottery enabling legislation enacted

4. Sept 2009

   Sports Lottery introduced at the three racetracks

5. May 2010

   Table games introduced at the three racetrack casinos

6. 2012

   Delaware Gaming Competitiveness Act (House Bill 333) authorises the Internet lottery

7. 7 Nov 2013

   Delaware launches iGaming, including poker and casino games, through the three casinos

8. 26 Jul 2017

   Delaware Interactive Fantasy Contests Act signed

9. 5 Jun 2018

   Full-scale sports betting starts at the casino sportsbooks

10. 17 Aug 2023

    Rush Street Interactive announces its selection as the Lottery's online gaming vendor for an initial five-year term

11. 27 Dec 2023

    Single sports mobile app with iGaming and online sports launched

12. Jan 2024

    iGaming registrations rise from 796 in December 2023 to 24,703 as the new vendor contract, with a sports mobile option, takes effect mid fiscal year

13. 11 Apr 2024

    House Bill 365, for a competitive mobile sports wagering market, is introduced; it stalls in House Appropriations

14. 30 Jun 2025

    Fiscal 2025 closes with audited iGaming revenue of $85.5 million and total Lottery revenue above $1 billion for the first time

15. 28 Oct 2025

    iLottery launched, according to the Lottery's fact sheet

16. 15 Jan 2026

    The Lottery and Scientific Games announce the launch of iLottery

17. 1 Feb 2026

    Amended Internet Lottery and Sports Lottery regulations published

18. 9 Jun 2026

    House Bill 335 on iLottery prepaid cards reported out of House Appropriations

19. 26 Jun 2026

    Self-service sports wagering kiosks, with odds from Caesars Sportsbook, installed at 89 sports retailers and the three casinos

20. 30 Jun 2026

    Fiscal 2026 closes with iGaming net gaming revenue of $135.9 million; House Concurrent Resolution 157 requesting an iLottery report passes

The Lottery must report iLottery data and options to support traditional retailers to the General Assembly by 15 January 2027 under House Concurrent Resolution 157, and House Bill 335, which would require iLottery accounts to be funded with prepaid cards bought from retailers, was on the House ready list after clearing Appropriations on 9 June 2026. The iGaming vendor fee commitment runs to 16 August 2028, and the Lottery's video lottery terminal vendor commitments run to 28 October 2026. A 2024 bill to open a competitive mobile sports wagering market, House Bill 365, did not leave the House Appropriations Committee. iGaming net gaming revenue was $26.4 million in July and August 2026, against $18.9 million a year earlier.

Is online casino legal in Delaware?

Yes. Since 7 November 2013 online casino and poker have been offered as Delaware Lottery games through the websites of the three racetrack casinos, now on platforms powered by BetRivers. Players must be 21 and physically in Delaware.

Can a new operator obtain an online licence?

Not directly. Only the three video lottery agents, Delaware Park, Bally's Dover and Harrington Raceway & Casino, can act as internet lottery agents. Platform operators are chosen by Lottery procurement and then licensed as technology providers, at $5,000 for a three-year licence.

How is iGaming revenue taxed?

There is no gaming tax. After costs, the State takes the first $3.75 million each fiscal year, then 42.5% of Internet video lottery proceeds and 15.5% of Internet table game revenue, with shares for racing purses and a commission to the casinos. In fiscal 2025 the State share was $17.6 million on net gaming revenue of $85.5 million.

Is online sports betting available?

Yes, as part of the Lottery's sports lottery through the same vendor platforms since 27 December 2023, for players aged 21 or over. Bets on events involving Delaware teams or Delaware colleges are not allowed. A 2024 bill to create a competitive mobile sports market did not advance.

How are daily fantasy sports regulated?

Operators register with the Division of Gaming Enforcement for three years, pay a $50,000 annual licence fee and 15.5% of Delaware gross receipts, and may not accept players under 18. Six companies are listed as authorised, including DraftKings, FanDuel, PrizePicks and Underdog Fantasy.

How does self-exclusion work?

Players apply in person at the Lottery office for one year, five years or life. The exclusion covers the three casinos, their iGaming websites and the Lottery's iGaming and sports mobile app, and knowingly playing while excluded is a class A misdemeanour with winnings forfeited.

How much does a gambling licence cost in Delaware?

For the Internet lottery technology provider, the application fee is $5,000 (as of 1 Feb 2026). For the Internet lottery service provider, the application fee is $2,000 (as of 1 Feb 2026). For the Internet lottery key employee licence, the application fee is $500 (as of 1 Feb 2026). The Licensing section lists all 6 licence types recorded for Delaware. Last verified 23 Sept 2026.

Who regulates gambling in Delaware?

The Delaware State Lottery Office regulates gambling in Delaware. Other authorities with a role include Lottery Commission and Division of Gaming Enforcement, Department of Safety and Homeland Security.

• DraftKings (DKNG)Named among the notable licensees above
• Rush Street Interactive (RSI)Named among the notable licensees above

The iGT 25 iGaming stock index →

• Rhode Island (USA)
• New Jersey (USA)
• Pennsylvania (USA)
• West Virginia (USA)

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.

1. Delaware Constitution of 1897, Article II, section 17 (lotteries and other gambling)

   Delaware General Assembly

   Tier 1Accessed 23 Sept 2026
2. 29 Del. C. Chapter 48, Subchapter I, State Lottery (§§4801 to 4838)

   Delaware General Assembly

   Tier 1Accessed 23 Sept 2026
3. 29 Del. C. Chapter 48, Subchapter III, Delaware Interactive Fantasy Contests Act (§§4860 to 4873)

   Delaware General Assembly

   Tier 1Accessed 23 Sept 2026
4. 30 Del. C. Chapter 23, §2301 (interactive fantasy sports registrant licence fee and 15.5% gross receipts fee)

   Delaware General Assembly

   Tier 1Accessed 23 Sept 2026
5. 11 Del. C. §§1401 to 1432, gambling offences

   Delaware General Assembly

   Tier 1Accessed 23 Sept 2026
6. 11 Del. C. §4206, sentence for misdemeanours

   Delaware General Assembly

   Tier 1Accessed 23 Sept 2026
7. 10 DE Admin. Code 206, Internet Lottery Rules and Regulations (as amended by 29 DE Reg. 701, 1 February 2026)

   Delaware Register of Regulations, Registrar of Regulations

   Tier 1Accessed 23 Sept 2026Published 1 Feb 2026
8. 10 DE Admin. Code 204, Delaware Sports Lottery Rules and Regulations (as amended by 29 DE Reg. 700, 1 February 2026)

   Delaware Register of Regulations, Registrar of Regulations

   Tier 1Accessed 23 Sept 2026Published 1 Feb 2026
9. 10 DE Admin. Code 203, Video Lottery and Table Game Regulations (last amended by 29 DE Reg. 868, 1 April 2026)

   Delaware Register of Regulations, Registrar of Regulations

   Tier 1Accessed 23 Sept 2026Published 1 Apr 2026
10. 10 DE Admin. Code 301, Interactive Fantasy Sports Contests Regulations (Division of Gaming Enforcement)

    Delaware Register of Regulations, Registrar of Regulations

    Tier 1Accessed 23 Sept 2026
11. Delaware Lottery website

    Delaware State Lottery Office

    Tier 1Accessed 23 Sept 2026
12. About Us, Delaware Lottery

    Delaware State Lottery Office

    Tier 2Accessed 23 Sept 2026
13. Fact Sheet, Delaware Lottery

    Delaware State Lottery Office

    Tier 2Accessed 23 Sept 2026
14. iGaming, Delaware Lottery (internet games through Delaware casinos, powered by BetRivers)

    Delaware State Lottery Office

    Tier 1Accessed 23 Sept 2026
15. iGaming Play Responsibly and Self-Exclusion Program, Delaware Lottery

    Delaware State Lottery Office

    Tier 1Accessed 23 Sept 2026
16. Play Responsibly, Delaware Lottery

    Delaware State Lottery Office

    Tier 2Accessed 23 Sept 2026
17. FAQs, Delaware Lottery (tax withholding on prizes)

    Delaware State Lottery Office

    Tier 1Accessed 23 Sept 2026
18. Delaware iGaming revenue, fiscal year 2024, monthly proceeds and distribution

    Delaware State Lottery Office

    Tier 2Accessed 23 Sept 2026
19. Delaware iGaming revenue, fiscal year 2025, monthly proceeds and distribution

    Delaware State Lottery Office

    Tier 2Accessed 23 Sept 2026
20. Delaware iGaming revenue, fiscal year 2026 (1 July 2025 to 30 June 2026), monthly proceeds and distribution

    Delaware State Lottery Office

    Tier 2Accessed 23 Sept 2026
21. Delaware iGaming revenue, fiscal year 2027 to date (July and August 2026)

    Delaware State Lottery Office

    Tier 2Accessed 23 Sept 2026
22. Delaware Sports Lottery, distribution and monthly data summary of 2026 net proceeds (unaudited), sportsbooks and retailers

    Delaware State Lottery Office

    Tier 2Accessed 23 Sept 2026
23. Delaware State Lottery, Basic Financial Statements, 30 June 2025 and 2024 (with independent auditors' reports)

    Delaware State Lottery Office

    Tier 2Accessed 23 Sept 2026Published 2025
24. Delaware State Lottery, Basic Financial Statements, 30 June 2024 and 2023

    Delaware State Lottery Office

    Tier 2Accessed 23 Sept 2026Published 2024
25. Delaware Lottery and Scientific Games Launch Evolutionary iLottery Program with Focus on Sustainable Growth

    Delaware State Lottery Office

    The release, dated 15 January 2026, announces the launch without giving a launch date; the Lottery fact sheet (updated July 2026) says iLottery launched on 28 October 2025.

    Tier 2Accessed 23 Sept 2026Published 15 Jan 2026
26. Delaware Lottery Now Offers Self-Service Sports Wagering Kiosks at 89 Sports Retailers Plus Delaware Casinos

    Delaware State Lottery Office

    Tier 2Accessed 23 Sept 2026Published 13 Jul 2026
27. House Bill 335, 153rd General Assembly: iLottery, lottery retailers' role (bill detail)

    Delaware General Assembly

    Tier 2Accessed 23 Sept 2026Published 26 Mar 2026
28. House Concurrent Resolution 157, 153rd General Assembly: requesting that the State Lottery Office provide a report on iLottery (bill detail)

    Delaware General Assembly

    Tier 2Accessed 23 Sept 2026Published 30 Jun 2026
29. House Bill 365, 152nd General Assembly: competitive mobile sports wagering (bill detail)

    Delaware General Assembly

    Tier 2Accessed 23 Sept 2026Published 11 Apr 2024
30. About the Division of Gaming Enforcement (DGE)

    Delaware Department of Safety and Homeland Security, Division of Gaming Enforcement

    Tier 1Accessed 23 Sept 2026
31. Delaware Fantasy Sports: general information and companies authorised to provide interactive fantasy sports contests

    Delaware Division of Gaming Enforcement

    Tier 1Accessed 23 Sept 2026
32. Daily Fantasy Sports General Assembly Report 2025

    Delaware Division of Gaming Enforcement

    Tier 2Accessed 23 Sept 2026Published 26 May 2026
33. Governor Shapiro Signs Multi-State Internet Gaming Agreement, Bringing Pennsylvania Into Shared Online Poker Market

    Pennsylvania Gaming Control Board

    Tier 2Accessed 23 Sept 2026Published 28 Apr 2025
34. Topic no. 419, Gambling income and losses (last reviewed 11 June 2026)

    Internal Revenue Service

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2026
35. Rush Street Interactive Selected by Delaware Lottery as Its Vendor for Online Gaming Operations

    Rush Street Interactive

    Vendor press release, used only for the selection date and contract term. The Lottery's audited financial statements confirm a new iGaming vendor contract from mid fiscal 2024 with the primary vendor fee committed to 16 August 2028.

    Tier 3Accessed 23 Sept 2026Published 17 Aug 2023
36. Video Lottery, Delaware Lottery

    Delaware State Lottery Office

    Tier 2Accessed 23 Sept 2026