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Sub-national
North America

United States - Kansas: gambling regulation and licensing

Part of United States

  • Online sports bettingRegulated
  • Online casinoProhibited
  • Online pokerProhibited
  • iLotteryMonopoly
  • Daily fantasy sportsUnregulated
  • Horse race bettingNot yet verified
  • Prediction marketsNot yet verified
  • Land-based (reference)Regulated
Regulator
Kansas Racing and Gaming Commission
Headline tax
10% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

Kansas permits online sports betting but not online casino or poker. Under the Kansas Expanded Lottery Act the state, through the Kansas Lottery, legally owns and operates every casino game and sportsbook; four privately run lottery gaming facility managers (Boot Hill, Kansas Star, Hollywood Casino at Kansas Speedway and Kansas Crossing) manage them under contracts with the Lottery. The Kansas Racing and Gaming Commission regulates those facilities, backgrounds and certifies managers, platforms and suppliers, and runs the exclusion programmes. Senate Bill 84, signed on 12 May 2022, let each manager offer sports wagering in person and online through up to three interactive platforms; wagering began on 1 September 2022. Bettors must be 21 and physically in Kansas. In January 2026 seven online brands were reporting: DraftKings, FanDuel, bet365, theScore, BetMGM, Caesars and Fanatics. There is no licence fee or tax in the usual sense: the state receives 10% of sports wagering revenues, defined as wagers less voided wagers, federal excise tax, promotional credits and prizes, and 80% of that share, after $750,000 for the white collar crime fund, goes to a fund for attracting professional sports teams. In fiscal year 2025 (July 2024 to June 2025) the Lottery reported $2.67 billion wagered and $174.5 million of net sports wagering revenue, 96% of it online. Permanent sports wagering regulations, K.A.R. 112-201 to 112-204, replaced the 2022 temporary rules on 11 September 2026 after the legislature ratified them. The Lottery sells draw and instant games online to players aged 18 or over. Placing an unauthorised bet is itself a misdemeanour. Paid fantasy sports are excluded from the definition of a bet and are not licensed.

Common pitfalls

Calling the 10% a tax: it is a statutory revenue share in the management contracts, calculated after promotional credits and federal excise tax. Treating the app as the licensee: the Kansas Lottery legally owns the sportsbook and the casino manager contracts the platform. Citing the 2022 temporary regulations: permanent K.A.R. 112-201 to 112-204 have applied since 11 September 2026. Assuming players face no liability offshore: placing an unauthorised bet is a misdemeanour. Treating Gilley's as a casino: it is a parimutuel historical horse racing facility regulated under the racing act. Assuming no online lottery: the Lottery sells draw and eInstant games online.

Key facts

Regulator
Kansas Racing and Gaming Commission (KRGC)
Regulator type
Sub-national body
Headline tax
10% GGR
Licence required
Yes
Minimum age
21+
Tax base
Kansas levies no separate sports wagering tax. Each management contract must give the state 10% of the sports wagering revenues received from wagers placed with the manager (K.S.A. 74-8734(i)(2)). Sports wagering revenues are total wagers less voided wagers, federal excise taxes, free plays or other promotional credits and prizes paid (K.S.A. 74-8702(uu)). Revenues are paid weekly to the Kansas Lottery; a negative week may be carried forward but not back (K.S.A. 74-8791). Casino games are distributed rather than taxed: at least 22% of lottery gaming facility revenues to the state (24% at Boot Hill since 15 December 2024), 2% to the problem gambling and addictions grant fund and 3% to local government (K.S.A. 74-8734(h)). Historical horse racing pays 3% of amounts wagered (K.S.A. 74-8823).

Licensing

Licence required
Yes
Application window
Capped
Local establishment required
Not yet verified
Local server required
Yes
Licence cap
4
Active licences
4 (as of 23 Sept 2026)
Typical time to licence
The Kansas Lottery must decide on a platform within 30 days of a request once the KRGC background investigation is complete (K.S.A. 74-8782(b)). No timetable for background investigations was found.
Bank guarantee or bond
A reserve of cash, cash equivalents, payment processor reserves or receivables, an irrevocable letter of credit, a bond or a combination, of at least the greater of $500,000 and the amount needed to cover unclaimed winnings and future liability (K.A.R. 112-201-3).
Testing labs accepted
BMM North America (BMM Testlabs), Gaming Laboratories International (GLI)
Notable licensees
Boot Hill Casino Management Company (Boot Hill Casino and Resort), Kansas Star Casino LLC (Boyd Gaming), Kansas Entertainment LLC (Hollywood Casino at Kansas Speedway), Kansas Crossing Casino L.C., Crown KS Gaming (DraftKings), Betfair Interactive US (FanDuel), Hillside (Kansas) (bet365), Penn Sports Interactive and Score Media and Gaming (theScore), BetMGM, American Wagering (Caesars Sportsbook), FBG Enterprises Opco (Fanatics), Sport Information Services (Kambi)
Certification requirements
Before offering sports wagering, the platform and equipment must be certified by a KRGC-approved independent laboratory to GLI-33 version 1.1 or an approved equivalent, covering account controls, geolocation, settlement, voiding, reporting, source code and version control (K.A.R. 112-203-7). The geofence system must be separately certified and approved before deployment (K.A.R. 112-203-6), and an annual third-party IT audit is required (K.A.R. 112-204-3).
Barriers to entry
Only the four lottery gaming facility managers can offer sports wagering, each through no more than three platforms, and the state has promised not to contract for more than four facilities until 1 July 2032 (K.S.A. 74-8734(h)(19)). An online brand therefore needs a casino partner and Kansas Lottery approval. In January 2026 the Lottery reported seven online brands: DraftKings (Boot Hill), FanDuel and bet365 (Kansas Star), theScore (Hollywood Casino) and BetMGM, Caesars and Fanatics (Kansas Crossing). The primary server accepting wagers must be in Kansas.

Licence types

  • Lottery gaming facility management contract (casino and sports wagering manager)

    Scope
    Management, on behalf of the Kansas Lottery, of the state-owned casino in one gaming zone and, where the contract provides, of sports wagering in person and online.
    Term
    15-year initial term from opening, renewable by mutual consent (K.S.A. 74-8734(h)(1))
    Application fee
    $25,000,000 as of 23 Sept 2026
    Fee basis
    One-off privilege fee of $25,000,000 in the northeast and south central zones and $5,500,000 in the southeast and southwest zones (K.S.A. 74-8734(h)(6)); minimum infrastructure investment of $225 million and $50 million respectively; the manager also pays the KRGC's costs of oversight and regulation.
    Renewal terms
    A new contract may be negotiated before expiry if substantially the same; otherwise the lottery gaming facility review board is reconstituted (K.S.A. 74-8734(q)).

  • Interactive sports wagering platform approval and certification

    Scope
    Online sportsbook contracted by a lottery gaming facility manager; up to three per manager, plus up to three graphical user interfaces for a professional sports team or auto racetrack with a marketing agreement.
    Term
    KRGC certification valid for one year (K.S.A. 74-8751(a)(3))
    Fee basis
    No statutory fee. The Kansas Lottery executive director must decide within 30 days and may not unreasonably withhold approval once the KRGC background investigation is complete (K.S.A. 74-8782(b)). Contractors providing more than $250,000 a year of sports wagering goods or services need KRGC certification.
    Renewal terms
    Certification renewed annually; it may be suspended, revoked or not renewed for false information, a disqualifying conviction or a breach of the Act or regulations.

  • Sports wagering supplier licence

    Scope
    Anyone providing goods, services or software necessary to determine odds or outcomes, including data feeds and odds services, to a lottery gaming facility manager.
    Term
    Two years; a provisional licence may be issued for up to one year
    Fee basis
    Fee set by the commission (K.S.A. 74-8783(d)); the amount was not found in the sources read. Applicants disclose owners of 10% (15% for holding companies) and the chief executive and chief financial officers.
    Renewal terms
    Renewable before expiry on application and payment of the renewal fee (K.S.A. 74-8783(f)).

  • Sports wagering registrant

    Scope
    Contractors and sport governing body personnel whose goods or services affect sports wagering but fall outside platform or vendor certification, such as payment, identity and cloud providers.
    Fee basis
    Registration with the commission on a registrant form; the manager must carry out commercially reasonable due diligence (K.A.R. 112-202-2).

  • Historical horse racing organisation licence

    Scope
    Parimutuel wagering on historical horse races through up to 1,000 machines at one facility in Sedgwick County; no internet wagering.
    Fee basis
    Tax of 3% of the total amount wagered on historical horse races (K.S.A. 74-8823).

Taxation

Headline GGR tax
10% GGR
Effective date
1 Jul 2022
Player winnings tax
Gambling winnings are part of Kansas taxable income, taxed for tax year 2024 onwards at 5.2% on the first $23,000 (single filers) or $46,000 (joint filers) and 5.58% above that (K.S.A. 79-32,110(a)), subject to adjustment under K.S.A. 79-32,110c. Winnings are also federal taxable income, and losses are deductible federally only by itemising, up to the winnings reported.
Withholding mechanism
Gambling winnings are a "payment other than wages" subject to Kansas income tax withholding (K.S.A. 79-3295(h)(3)), and payers issue federal Form W-2G for reportable winnings (IRS Topic 419). The Kansas withholding rate was not confirmed in the sources read.
Tax base
Kansas levies no separate sports wagering tax. Each management contract must give the state 10% of the sports wagering revenues received from wagers placed with the manager (K.S.A. 74-8734(i)(2)). Sports wagering revenues are total wagers less voided wagers, federal excise taxes, free plays or other promotional credits and prizes paid (K.S.A. 74-8702(uu)). Revenues are paid weekly to the Kansas Lottery; a negative week may be carried forward but not back (K.S.A. 74-8791). Casino games are distributed rather than taxed: at least 22% of lottery gaming facility revenues to the state (24% at Boot Hill since 15 December 2024), 2% to the problem gambling and addictions grant fund and 3% to local government (K.S.A. 74-8734(h)). Historical horse racing pays 3% of amounts wagered (K.S.A. 74-8823).

Earmarked levies

  • White collar crime fund: First $750,000 a year of sports wagering revenues credited to the lottery operating fund (Governor, for investigation and prosecution of wagering-related and unauthorised gambling crimes by the Attorney General and the KRGC (K.S.A. 74-8711(f), 74-8792))
  • Attracting professional sports to Kansas fund: 80% of the remaining sports wagering revenues credited to the lottery operating fund (Department of Commerce; may be pledged to bonds for a professional sports team's primary facility, with any excess returned to the lottery operating fund (K.S.A. 74-8711(h), 74-8793))
  • Problem gambling and addictions grant fund: 2% of the remaining sports wagering revenues credited to the lottery operating fund; 2% of lottery gaming facility revenues (Kansas Department for Aging and Disability Services (K.S.A. 74-8711(g), 74-8734(h)(13), 79-4805))

Compliance

Minimum age
21+
KYC timing
Age and identity must be verified before the patron may deposit or place a wager (K.A.R. 112-201-5(k)).
AML regime
Managers must report immediately to the Lottery and the KRGC suspicious or illegal wagering, including funds from illegal activity, laundering, agents and false identification (K.S.A. 74-8787(c)). Platforms must use an independent integrity monitoring supplier and report to the commission within 14 days suspicious transactions, structured wagers, attempted AML violations and unusual betting patterns, and immediately for urgent odds or volume irregularities (K.A.R. 112-201-11). Wagering records, including IP address, are kept for two years (K.S.A. 74-8788).
AML supervisor
Kansas Racing and Gaming Commission, with the Kansas Lottery
Deposit limits
Platforms must prominently display tools to set limits on the time and money a person spends (K.S.A. 74-8782(e)(1)). No prescribed deposit limit structure was found.
Session limits
Time limit tools must be offered (K.S.A. 74-8782(e)(1)); no mandatory session limit was found.
Source of funds thresholds
Deposit methods must produce an audit trail sufficient to verify the source of deposits (K.A.R. 112-201-14(l)). No monetary threshold was found in the sources read.
Central monitoring system
The server must let the KRGC executive director query and export all sports wagering data (K.A.R. 112-203-5(c)); casino games are linked to the Kansas Lottery central computer.
Data localisation
The primary server responsible for accepting sports wagers must be in Kansas, with executive director approval; cloud hosting may be approved for duplicate or non-transactional data (K.A.R. 112-203-5). The statute allows internet or cloud hosting of data and requires its security (K.S.A. 74-8787(a)(8)).
KYC requirements
Before accepting internet wagers the manager or platform must open an account, remotely or in person, recording full legal name, date of birth, a permanent residential address other than a PO box, the Social Security number or its last four digits (or a passport or taxpayer number for a non-citizen) and any other information used to verify identity and age of at least 21 (K.A.R. 112-201-13(e)). Full age and identity verification, which may use third-party providers, must screen out prohibited sports wagering participants; each patron may hold only one active account per platform (K.A.R. 112-201-5(h), (k)). The patron must acknowledge that wagering from outside Kansas is prohibited.
Stake limits
Not yet verified
Mandatory player messaging
Prominently displayed information on compulsive gambling and how to seek treatment, and the ability to exclude particular electronic payment methods (K.S.A. 74-8782(e)). Casinos must post signs with the toll-free problem gambling number (K.S.A. 74-8764). Sports wagering advertisements must carry the toll-free information and referral number (K.S.A. 74-8785(c)).
Reporting obligations
Weekly electronic payment of sports wagering revenues to the Kansas Lottery (K.S.A. 74-8791); immediate reports of criminal or disciplinary proceedings, integrity concerns and suspicious wagering (K.S.A. 74-8787(c)); reports to KRGC security within 24 hours of suspected violations (K.A.R. 112-201-14(a)); an annual CPA audit within 120 days of fiscal year end and an annual IT audit (K.A.R. 112-204-3); names of self-excluded patrons to the KRGC for circulation (K.S.A. 74-8790).
Game content restrictions
Only events with outcomes not yet determined; no wagers on events where most participants are under 18, and horse and greyhound races are outside sports wagering (K.S.A. 74-8702(ss)). The Kansas Lottery may restrict or exclude wagering on any event (K.S.A. 74-8786). Wagers voided for obvious error need executive director approval (K.A.R. 112-201-10). Geolocation checks before the first wager and at least every 30 minutes, or every 5 minutes within a mile of the border (K.A.R. 112-203-6). Players may opt out of collection of personal data beyond what the wager requires (K.S.A. 74-8787(f)).

Minimum age by vertical

  • Online sports betting: 21+
  • Land-based (reference): 21+
  • iLottery: 18+

Advertising

Advertising permitted
Yes
Affiliate rules
No affiliate licence was found. K.A.R. 112-201-1(a) defines an affiliate as an entity providing goods or services to a certified platform that must register under the regulations rather than be certified; contractors affecting sports wagering register as sports wagering registrants (K.A.R. 112-202-2).
Sponsorship rules
A professional sports team, auto racetrack or other marketing entity may promote sports wagering for a manager under a marketing agreement approved by the Kansas Lottery, including signage, kiosks and app access at its venue, but may not take bets, pay prizes or access the platform. Each manager may have up to 50 such agreements, at least 20% with nonprofit fraternal or veterans organisations (K.S.A. 74-8784).
Bonus advertising rules
Promotional credits must be issued under a programme approved by the Kansas Lottery (K.A.R. 112-201-1(bb)); "risk free" is banned in advertising and promotions (K.A.R. 112-204-4(b)).
Mandatory warnings
The toll-free number for compulsive and problem gambling information and referral must appear in sports wagering advertisements (K.S.A. 74-8785(c)); no exact wording was found.
Penalties for breach
Offering or taking wagers contrary to Lottery or KRGC rules is a violation of the Expanded Lottery Act (K.S.A. 74-8786), and certification may be suspended, revoked or not renewed for violating the Act or its regulations (K.S.A. 74-8751(a)(6)). No specific fine scale for advertising breaches was found.

Restrictions

  • The Kansas Lottery executive director must adopt sports wagering advertising rules that stop advertisements targeting minors, other ineligible persons, problem gamblers or vulnerable persons, including limits on form, content, quantity, timing and location (K.S.A. 74-8785(a)).
  • Every sports wagering advertisement must disclose the identity of the lottery gaming facility manager and give the toll-free problem gambling number (K.S.A. 74-8785(b), (c)).
  • False, misleading or deceptive advertisements are to be prohibited by rule (K.S.A. 74-8785(d)).
  • Managers and platforms may not use the term "risk free" in advertising or promotional activity (K.A.R. 112-204-4(b)).
  • Emails and digital advertisements promoting pools must link to the pool mechanics or terms and conditions (K.A.R. 112-204-4(a)(5)).
  • Casinos must remove people on the Voluntary Exclusion Program from all direct marketing lists.
  • The Kansas Lottery may not recruit anyone under 18 to appear in lottery advertising, may not promote the lottery by unsolicited email or telephone, and must meet NASPL advertising standards (K.S.A. 74-8722).

Payments

Credit card ban
No
Crypto stance
Not yet verified
Permitted methods
Cash and cash equivalents, Electronic bank transfers, including through third parties, Bank and wire transfers, Debit cards, Credit cards, Online and mobile payment systems, Promotional funds or credits from the manager, Other methods approved by the Kansas Lottery
Withdrawal timeframe rules
Withdrawals must be honoured within five calendar days unless the operator has a good faith, documented belief of fraud, illegal activity or a terms breach; it must then notify the executive director within seven days, update the patron at least every ten calendar days and report withheld funds monthly (K.A.R. 112-201-14(n) to (q)). Accounts without a log-in for three years are dormant; funds left 30 days after notice are presumed abandoned (K.A.R. 112-201-14(r)).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
The KRGC may examine records, investigate and take any reasonable enforcement action under the Expanded Lottery Act (K.S.A. 74-8752) and suspend, revoke or refuse to renew certifications for false information, disqualifying convictions or breaches of the Act, regulations or Lottery contracts (K.S.A. 74-8751). Failure to post problem gambling signs carries a fine of up to $500 a day (K.S.A. 74-8764). The state may sue anyone who improperly influences a betting outcome (K.S.A. 74-8789).
Criminal penalties
Gambling (placing a bet): class B nonperson misdemeanour; commercial gambling: severity level 8 nonperson felony (K.S.A. 21-6404, 21-6406). Extending credit to casino patrons: class A misdemeanour, then severity level 9 felony (K.S.A. 74-8756(d)). Wagering by prohibited insiders: class A misdemeanour; knowingly wagering with nonpublic information, as a proxy, with illegal funds or false identification: severity level 8 nonperson felony (K.S.A. 74-8760).
Operator liability
Managers must bar insiders, athletes and proxies from wagering, cooperate with investigations, and report integrity and criminal matters immediately (K.S.A. 74-8787). Wagers accepted contrary to a Lottery restriction violate the Act (K.S.A. 74-8786).
Player liability
Placing an unauthorised bet is gambling, a class B nonperson misdemeanour punishable by up to six months in jail and a $1,000 fine, according to the KRGC (K.S.A. 21-6404). Winnings of a self-excluded bettor are forfeited to the problem gambling and addictions grant fund (K.S.A. 74-8790(b)), and casino winnings of excluded persons found on the floor are confiscated.

Notable actions

  • Illegal gambling devices (calendar year 2024)31 Dec 2024

    KRGC agents took part in three seizures with local law enforcement; 59 illegal machines were forfeited and $52,848.48 of gambling-related cash seized. The KRGC has no power to prosecute and uses civil forfeiture.

  • Voluntarily excluded casino patrons (calendar year 2024)31 Dec 2024

    $22,605.19 confiscated from excluded persons found gambling, paid into the problem gambling fund; $284,564.21 confiscated since 2012.

Market data

Figures on this record are drawn from official regulator data.

Online GGR
$167,805,888 as of 30 Jun 2025
Reporting year
2025
Year-on-year growth
49.4%
Licensed operators
6

GGR by vertical

  • Online sports betting: $167,805,888 as of 30 Jun 2025
  • Land-based (reference): $418,657,664.69 as of 30 Jun 2025

Timeline

  1. 4 Nov 1986

    Voters approve constitutional amendments allowing parimutuel racing and a state-owned and operated lottery

  2. 1987

    Kansas Parimutuel Racing Act creates the Kansas Racing Commission

  3. 1 Jul 1996

    Commission renamed the Kansas Racing and Gaming Commission

  4. 27 Jun 2008

    Kansas Supreme Court upholds the Kansas Expanded Lottery Act

  5. Dec 2009

    Boot Hill Casino and Resort opens in Dodge City

  6. 3 Feb 2012

    Hollywood Casino at Kansas Speedway opens

  7. 31 Mar 2017

    Kansas Crossing Casino opens in Pittsburg

  8. 12 May 2022

    Governor approves SB 84 authorising sports wagering and historical horse racing

  9. 12 Aug 2022

    Temporary sports wagering regulations take effect

  10. 1 Sept 2022

    Sports wagering launches; mobile apps follow on 8 September 2022

  11. 15 Dec 2024

    State share of Boot Hill casino revenue rises from 22% to 24%

  12. 30 Jun 2025

    Fiscal year 2025 closes with $2.67 billion wagered and $174.5 million of sports wagering revenue

  13. 15 Dec 2025

    Gilley's historical horse racing facility opens in Park City

  14. 10 Mar 2026

    Legislature approves the gaming compact with the Wyandotte Nation (HR 6033, SR 1728)

  15. 9 Apr 2026

    Governor approves House Sub. for SB 356 authorising the permanent sports wagering regulations

  16. 17 Jul 2026

    KRGC holds a public hearing on the permanent sports wagering regulations and adopts them

  17. 11 Sept 2026

    Permanent sports wagering regulations K.A.R. 112-201 to 112-204 take effect

Outlook

The permanent sports wagering regulations have applied since 11 September 2026, so operators' internal controls, house rules and audits now answer to K.A.R. 112-201 to 112-204 rather than the 2022 temporary rules. Live parimutuel racing returns at Eureka Downs from 17 October 2026. The 2027 session must decide whether to reenact the confidentiality of sports governing body information before it lapses on 1 July 2027. The Wyandotte Nation, compacted since March 2026, and the Kickapoo Tribe have not introduced sports wagering. Proposals in 2026 for a 2% or 3% excise tax on sports wagers were not enacted. The state's promise of no more than four casinos runs to 1 July 2032.

Frequently asked questions

How does an operator offer online sports betting in Kansas?
Only through one of the four casino managers, each of which may use up to three online platforms approved by the Kansas Lottery, after a KRGC background investigation and certification. In January 2026 the brands reporting were DraftKings, FanDuel, bet365, theScore, BetMGM, Caesars and Fanatics.
What does the state take from sports wagering?
10% of sports wagering revenues, meaning wagers less voided wagers, federal excise tax, promotional credits and prizes. After the first $750,000 goes to the white collar crime fund, 2% goes to problem gambling and 80% to the attracting professional sports to Kansas fund.
Are online casino and poker legal?
No. Casino games are lawful only at the four state-owned casinos, and placing any other bet is gambling, a class B nonperson misdemeanour, while taking bets is a felony. The KRGC said in February 2026 that Kansas does not have iGaming.
What is the minimum age?
21 for sports wagering and casino gaming, and 18 for lottery games, including the Lottery's online games.
How large is the market?
In fiscal year 2025 (July 2024 to June 2025) the Lottery reported $2.67 billion wagered and $174.5 million of sports wagering revenue, $167.8 million of it online, up 49.4% online on the year before. The four casinos reported $418.7 million of gaming revenue in the same year.
What changed in 2026?
The legislature authorised the KRGC's permanent sports wagering regulations, which took effect on 11 September 2026, and approved a gaming compact with the Wyandotte Nation in March 2026.

Sources

  1. Kansas Racing and Gaming Commission: home page, regulated facilities and notices

    Kansas Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  2. KRGC: statutory remit, commission membership and staff functions

    Kansas Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  3. History of Gaming in Kansas

    Kansas Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  4. Certified Lottery Gaming Facility Managers

    Kansas Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  5. Certified Suppliers: gaming suppliers, sports wagering suppliers, non-gaming suppliers and sports wagering registrants

    Kansas Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  6. Sports Wagering Exclusion Program

    Kansas Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  7. Sports Wagering Exclusion Form

    Kansas Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  8. Voluntary Exclusion Program (casinos)

    Kansas Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  9. Illegal Gambling: Frequently Asked Questions

    Kansas Racing and Gaming Commission

    Tier 1Accessed 23 Sept 2026
  10. K.A.R. 112-201-1 to 112-204-7, sports wagering regulations (authenticated text, permanent version effective 11 September 2026)

    Kansas Racing and Gaming Commission

    House Sub. for SB 356 (2026) lists the regulations it authorises by number and omits K.A.R. 112-201-14; the commission nevertheless publishes 112-201-14 with the same 11 September 2026 effective date. The record relies on the commission's published text.

    Tier 1Accessed 23 Sept 2026Published 16 Sept 2026
  11. Kansas Racing and Gaming Commission 2024 Annual Report

    Kansas Racing and Gaming Commission

    Tier 2Accessed 23 Sept 2026
  12. June 2026 revenue reports: lottery gaming facility revenue (unaudited) and Gilley's parimutuel tax report

    Kansas Racing and Gaming Commission

    Tier 2Accessed 23 Sept 2026
  13. Commission meeting agenda packet, 11 September 2026 (minutes of 14 August 2026, casino monthly reports, KRGC and State Gaming Agency budget memoranda)

    Kansas Racing and Gaming Commission

    Tier 2Accessed 23 Sept 2026Published 11 Sept 2026
  14. Commission meeting agenda packet, 14 August 2026 (minutes of 17 July 2026, including the public hearing on the permanent sports wagering regulations)

    Kansas Racing and Gaming Commission

    Tier 2Accessed 23 Sept 2026Published 14 Aug 2026
  15. Commission meeting agenda packet, 12 June 2026 (minutes of 15 May 2026, legislative and regulatory report)

    Kansas Racing and Gaming Commission

    Tier 2Accessed 23 Sept 2026Published 12 Jun 2026
  16. Commission meeting agenda packet, 13 March 2026 (minutes of 13 February 2026, including the executive director's report on iGaming and iLottery)

    Kansas Racing and Gaming Commission

    Tier 2Accessed 23 Sept 2026Published 13 Mar 2026
  17. Commission meeting agenda packet, 16 January 2026 (minutes of 12 December 2025 and Gilley's opening report)

    Kansas Racing and Gaming Commission

    Tier 2Accessed 23 Sept 2026Published 16 Jan 2026
  18. House Sub. for Sub. for SB 84 (2022): bill record, approved by the Governor on 12 May 2022

    Kansas Legislature

    Tier 1Accessed 23 Sept 2026Published 12 May 2022
  19. 2022 Summary of Legislation: Sports Wagering; House Sub. for Sub. for SB 84

    Kansas Legislative Research Department

    Tier 2Accessed 23 Sept 2026Published 12 May 2022
  20. House Sub. for SB 356 (2026): bill record, approved by the Governor on 9 April 2026

    Kansas Legislature

    Tier 1Accessed 23 Sept 2026Published 9 Apr 2026
  21. House Sub. for SB 356, enrolled text: authorising adoption of the KRGC sports wagering regulations under K.S.A. 77-441

    Kansas Legislature

    Tier 1Accessed 23 Sept 2026Published 9 Apr 2026
  22. 2026 Summary of Legislation: Kansas Racing and Gaming Commission Rules and Regulations Authority; SB 356

    Kansas Legislative Research Department

    Tier 2Accessed 23 Sept 2026
  23. 2025 to 2026 Actions and Subject Index Report (bill histories to 21 May 2026)

    Kansas Legislature

    Tier 1Accessed 23 Sept 2026Published 21 May 2026
  24. Kansas Constitution, Article 15, s.3 (lotteries) with Attorney General opinions and case annotations

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  25. Kansas Constitution, Article 15, s.3c (state-owned and operated lottery)

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  26. K.S.A. 74-8702, Definitions (Kansas lottery act), including sports wagering and sports wagering revenues

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  27. K.S.A. 74-8710, Rules and regulations: Kansas lottery act, expanded lottery act and sports wagering

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  28. K.S.A. 74-8711, Lottery operating fund and transfers of sports wagering revenues

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  29. K.S.A. 74-8722, Lottery advertisements and promotions, minors

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  30. K.S.A. 74-8734, Lottery gaming facilities, gaming zones, management contracts, privilege fees and revenue distribution

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  31. K.S.A. 74-8751, Certification of persons connected with lottery gaming, racetrack gaming and sports wagering

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  32. K.S.A. 74-8752, Inspection, investigation and annual audits

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  33. K.S.A. 74-8756, Wager, loan and credit restrictions; payment for sports wagers

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  34. K.S.A. 74-8757, Age restrictions for lottery facility games, electronic gaming machines and sports wagers

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  35. K.S.A. 74-8760, Unlawful wagering; penalties

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  36. K.S.A. 74-8761, Gray machines prohibited; prosecutorial authority of the Attorney General and the commission

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  37. K.S.A. 74-8764, Problem gambling signs; fine for failure to post

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  38. K.S.A. 74-8772, Kansas racing and gaming commission; rules and regulations

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  39. K.S.A. 74-8781, Authorisation of sports wagering by the Kansas Lottery

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  40. K.S.A. 74-8782, Interactive sports wagering platforms: approval, line of credit ban, responsible gambling tools

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  41. K.S.A. 74-8783, Sports wagering supplier licence

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  42. K.S.A. 74-8784, Sports wagering marketing agreements

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  43. K.S.A. 74-8785, Advertisement of sports wagering; rules and regulations

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  44. K.S.A. 74-8786, Restricting or limiting wagering on sporting events

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  45. K.S.A. 74-8787, Duties of lottery gaming facility managers managing sports wagering

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  46. K.S.A. 74-8788, Sports wagering records

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  47. K.S.A. 74-8789, Civil action against persons who improperly influence a betting outcome

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  48. K.S.A. 74-8790, Sports wagering self-exclusion list; forfeiture of winnings

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  49. K.S.A. 74-8791, Sports wagering receipts fund; carry-over of negative revenues

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  50. K.S.A. 74-8792, White collar crime fund

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  51. K.S.A. 74-8793, Attracting professional sports to Kansas fund

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  52. K.S.A. 74-8794, Sports wagering in tribal gaming compacts

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  53. K.S.A. 74-8803, Kansas racing and gaming commission: membership, appointment and terms

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  54. K.S.A. 74-8803a, Kansas racing commission renamed the Kansas racing and gaming commission

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  55. K.S.A. 74-8823, Tax on parimutuel wagering, including 3% on historical horse races

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  56. K.S.A. 74-8843, Historical horse race machines

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  57. K.S.A. 21-6403, Gambling: definitions (bet, lottery, fantasy sports league, gambling device)

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  58. K.S.A. 21-6404, Gambling

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  59. K.S.A. 21-6406, Commercial gambling

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  60. K.S.A. 12-17,169, STAR bonds; major professional sports franchise projects payable from the attracting professional sports to Kansas fund

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  61. K.S.A. 12-17,181, Major professional sports franchise STAR bond projects

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  62. K.S.A. 79-3295, Withholding tax definitions (gambling winnings as a payment other than wages)

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  63. K.S.A. 79-32,110, Income tax imposed; schedules of rates

    Kansas Office of Revisor of Statutes

    The Revisor notes the section was amended more than once in 2025 and that rates may be modified under K.S.A. 79-32,110c; the record quotes the schedule as published.

    Tier 1Accessed 23 Sept 2026
  64. K.S.A. 79-4805, Problem gambling and addictions grant fund

    Kansas Office of Revisor of Statutes

    Tier 1Accessed 23 Sept 2026
  65. Topic no. 419, Gambling income and losses (last reviewed 11 June 2026)

    Internal Revenue Service

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2026
  66. Sports Wagering Revenues, June 2025 and Fiscal Year Through June 2025 (unaudited)

    Kansas Lottery

    kslottery.com and playonkansas.com returned a CloudFront block to requests from this machine on 23 September 2026, so the official file was read from its Internet Archive copy. The Lottery labels the figures unaudited.

    Tier 2Accessed 23 Sept 2026Published 1 Jul 2025
  67. Sports Wagering Revenues, June 2024 and Fiscal Year Through June 2024 (unaudited)

    Kansas Lottery

    kslottery.com and playonkansas.com returned a CloudFront block to requests from this machine on 23 September 2026, so the official file was read from its Internet Archive copy.

    Tier 2Accessed 23 Sept 2026Published 1 Jul 2024
  68. Sports Wagering Revenues, Monthly Summary and Fiscal Year Summary, January 2026 (unaudited)

    Kansas Lottery

    kslottery.com and playonkansas.com returned a CloudFront block to requests from this machine on 23 September 2026, so the official file was read from its Internet Archive copy. This is the latest Lottery sports wagering report that could be read.

    Tier 2Accessed 23 Sept 2026Published 1 Feb 2026
  69. Kansas Sports Betting (Kansas Lottery page, Internet Archive copy of 31 August 2025)

    Kansas Lottery

    kslottery.com and playonkansas.com returned a CloudFront block to requests from this machine on 23 September 2026, so the official file was read from its Internet Archive copy.

    Tier 1Accessed 23 Sept 2026
  70. Kansas Lottery Frequently Asked Questions (Internet Archive copy of 4 January 2026)

    Kansas Lottery

    kslottery.com and playonkansas.com returned a CloudFront block to requests from this machine on 23 September 2026, so the official file was read from its Internet Archive copy.

    Tier 1Accessed 23 Sept 2026
  71. Kansas Lottery: Buy Lottery Tickets Online, eInstant and draw games (Internet Archive copy of 10 July 2025)

    Kansas Lottery

    kslottery.com and playonkansas.com returned a CloudFront block to requests from this machine on 23 September 2026, so the official file was read from its Internet Archive copy.

    Tier 1Accessed 23 Sept 2026

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This page is industry reference information and not legal advice.

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