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Sub-national
North America

United States - Massachusetts: gambling regulation and licensing

State of Massachusetts

Part of United States

  • Online sports bettingRegulated
  • Online casinoProhibited
  • Daily fantasy sportsRegulated
  • iLotteryMonopoly
  • Horse race bettingRegulated
  • Esports bettingRegulated
  • Prediction marketsProhibited
  • Land-based (reference)Regulated
Regulator
Massachusetts Gaming Commission
Headline tax
20% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

Massachusetts licenses sports wagering under chapter 23N of the General Laws, inserted by the Sports Wagering Act signed on 10 August 2022, and casino gaming under chapter 23K, the Expanded Gaming Act of 2011. Both are regulated by the Massachusetts Gaming Commission (MGC), a five-member independent commission. Retail sports betting began on 31 January 2023 and online betting on 10 March 2023. There are three licence categories: Category 1 for the casinos, Category 2 for racetracks and simulcast centres, and Category 3 for mobile platforms, with no more than seven Category 3 licences that are not tied to a casino or track. Seven online sportsbooks are licensed: Bally Bet, BetMGM, Caesars, DraftKings, Fanatics, FanDuel and theScore Bet. Online operators pay 20% of adjusted gross sports wagering receipts, retail operators 15% and fantasy contest operators 15%, and the tax base deducts only winnings paid and federal excise tax. Bettors must be 21 and in the state, and credit card deposits are banned. The advertising rules in 205 CMR 256 ban revenue share deals with third-party marketers and describing bonus credits as free. In the year to June 2026 the online sportsbooks settled $8.43 billion of wagers and won $865.4 million, 12.7% more than a year earlier. Online casino is not authorised: House Bill 4431, which would have legalised it, was sent to a study order in March 2026. The state lottery began selling online, including eInstant games, on 27 July 2026 to players aged 21 and over. The live dispute is prediction markets: the Attorney General won a preliminary injunction against Kalshi in January 2026, an Appeals Court judge stayed it, and the Supreme Judicial Court heard the appeal in May 2026 and has yet to rule.

Common pitfalls

Assuming a sports wagering licence covers online casino: online casino is not authorised. Paying affiliates a share of revenue, which 205 CMR 256.01(3) bans. Calling a bonus free when the patron must stake their own money. Deducting promotional credits from the tax base, which the statute defines as receipts less only winnings and federal excise. Accepting funding traceable to a credit card, including prepaid cards loaded by credit card. Offering wagers not approved in the MGC event catalogue, the most common ground for fines.

Key facts

Regulator
Massachusetts Gaming Commission (MGC)
Regulator type
Sub-national body
Headline tax
20% GGR
Licence required
Yes
Minimum age
21+
Tax base
Online and mobile sports wagering: 20% of adjusted gross sports wagering receipts; in-person sports wagering (Category 1 and 2): 15%; fantasy contests: 15% of adjusted gross fantasy wagering receipts (chapter 23N, s. 14(a)). Adjusted gross sports wagering receipts are total gross receipts less winnings paid and federal excise taxes; adjusted gross fantasy receipts are gross receipts less cash prizes (s. 3). Tax is on the accrual method, due monthly by the 15th; a negative month may be carried forward but not back (s. 14(b)). The excise is in lieu of all other state and local taxes on sports wagering operations or proceeds (s. 14(c)). Casinos are taxed separately: 25% of gross gaming revenue for resort casinos and 49% for the slots parlour.
Capital
Boston
Currency
USD
Official languages
English

Licensing

Licence required
Yes
Application window
Capped
Local establishment required
Not yet verified
Local server required
Not yet verified
Active licences
10 (as of 21 Sept 2026)
Bank guarantee or bond
Operators must hold a reserve covering funds in patron accounts and outstanding wagering liability, in cash, cash equivalents, payment processor reserves or receivables, an irrevocable letter of credit or a bond; the part covering wagering liability must be an irrevocable letter of credit approved by, and payable to, the MGC if the operator ceases operations. Patron funds must be held in trust in a segregated account, as cash reserves or backed by such a letter of credit (205 CMR 238.12).
Notable licensees
Encore Boston Harbor (Category 1), MGM Springfield (Category 1), Plainridge Park Casino (Category 1), DraftKings (Category 3, untethered), FanDuel (Category 3, untethered), Bally Bet (Category 3, untethered), BetMGM (Category 3, tethered to MGM Springfield), Caesars Sportsbook (Category 3, tethered to Encore Boston Harbor), Fanatics Betting and Gaming (Category 3, tethered to Plainridge Park Casino), Penn Sports Interactive, theScore Bet (Category 3, tethered to Plainridge Park Casino)
Certification requirements
Sports wagering equipment must be tested by an MGC-certified independent testing laboratory, with access to source code, and approved by the MGC before use; critical updates need prior approval, and change management follows GLI-CMP with an annual laboratory audit (205 CMR 244).
Barriers to entry
Untethered mobile licences are capped at seven and three are held; other mobile brands need a tether to a casino (two each) or a racetrack licensee (one each). The MGC reopened the licensing process on 16 April 2026 at Bet365's request, with notices of intent due by 15 May 2026, and will run a competitive evaluation if Category 3 applications exceed the licences available. Entry costs $200,000 plus $5,000,000 for five years. Betr and WynnBet held licences from February 2023 to early 2024 and did not renew.

Licence types

  • Category 1 sports wagering licence

    Scope
    In-person sports wagering at a casino licensed under chapter 23K, plus up to two branded mobile platforms that must each hold a Category 3 licence
    Term
    5 years
    Application fee
    $200,000 as of 23 Sept 2026
    Fee basis
    $200,000 non-refundable processing fee; $5,000,000 licence fee for five years, renewable for five years on a further $5,000,000; annual assessment of MGC regulatory costs in proportion to adjusted gross sports wagering receipts.
    Renewal terms
    Renewable every 5 years for $5,000,000

  • Category 2 sports wagering licence

    Scope
    In-person sports wagering at a live horse racing or simulcast licensee, plus one branded mobile platform holding a Category 3 licence; requires a capital investment of at least $7,500,000 within three years
    Term
    5 years
    Application fee
    $200,000 as of 23 Sept 2026
    Fee basis
    As for Category 1: $200,000 processing fee and $5,000,000 licence fee for five years.
    Renewal terms
    Renewable every 5 years for $5,000,000

  • Category 3 sports wagering licence

    Scope
    Sports wagering through mobile applications and other digital platforms; at most seven licences not tethered to a Category 1 or 2 licensee
    Term
    5 years
    Application fee
    $200,000 as of 23 Sept 2026
    Fee basis
    $200,000 processing fee and $5,000,000 licence fee for five years (a $1,000,000 temporary licence fee is credited against it); annual regulatory cost assessment; and a share, by adjusted gross sports wagering receipts, of $1,000,000 a year for the Public Health Trust Fund for operators that are not casino licensees.
    Renewal terms
    Renewable every 5 years for $5,000,000

  • Temporary sports wagering licence

    Scope
    Immediate operation by a qualified gaming entity pending a final licence decision
    Term
    1 year or until a final licensing decision
    Application fee
    $1,000,000 as of 23 Sept 2026
    Fee basis
    $1,000,000 initial licence fee, credited against the $5,000,000 operator licence fee.

  • Fantasy contest operator registration

    Scope
    Paid fantasy contests offered to Massachusetts residents under 940 CMR 34.00
    Fee basis
    Registration with the MGC; 15% monthly tax on adjusted gross fantasy wagering receipts.

Taxation

Headline GGR tax
20% GGR
Effective date
10 Aug 2022
Player winnings tax
Gambling winnings are included in Massachusetts gross income; residents are taxed on all winnings and nonresidents on Massachusetts-source winnings. Massachusetts does not follow the federal itemised deduction for gambling losses, allowing only the cost of winning tickets and a limited deduction for losses at gaming establishments licensed under chapter 23K. Federally, winnings are taxable income and losses are deductible only by itemising, up to the winnings reported.
Withholding mechanism
Payers of winnings subject to federal withholding at licensed gaming establishments and the Lottery (on winnings of $600 or more) withhold 5% Massachusetts income tax (chapter 62B, s. 2). Sports wagering operators must check with DOR before paying winnings subject to federal withholding and intercept past-due child support and state tax. Operators issue Form W-2G where required.
Tax base
Online and mobile sports wagering: 20% of adjusted gross sports wagering receipts; in-person sports wagering (Category 1 and 2): 15%; fantasy contests: 15% of adjusted gross fantasy wagering receipts (chapter 23N, s. 14(a)). Adjusted gross sports wagering receipts are total gross receipts less winnings paid and federal excise taxes; adjusted gross fantasy receipts are gross receipts less cash prizes (s. 3). Tax is on the accrual method, due monthly by the 15th; a negative month may be carried forward but not back (s. 14(b)). The excise is in lieu of all other state and local taxes on sports wagering operations or proceeds (s. 14(c)). Casinos are taxed separately: 25% of gross gaming revenue for resort casinos and 49% for the slots parlour.

Earmarked levies

  • Distribution of sports wagering tax: 45% General Fund, 17.5% Workforce Investment Trust Fund, 27.5% Gaming Local Aid Fund, 1% Youth Development and Achievement Fund, 9% Public Health Trust Fund (Sports Wagering Fund (chapter 23N, s. 17))
  • Public Health Trust Fund fee: $1,000,000 a year, shared by operators that are not casino licensees in proportion to adjusted gross sports wagering receipts (Public Health Trust Fund (chapter 23K, s. 58))
  • Regulatory cost assessment: MGC costs of regulating sports wagering not covered by fees, assessed annually in proportion to adjusted gross sports wagering receipts (Sports Wagering Control Fund)
  • Federal wagering excise tax: 0.25% of ticket write (United States federal government)

Compliance

Minimum age
21+
KYC timing
At account establishment; an account may not be created for anyone under 21 or a prohibited person, and identity must be re-verified immediately on reasonable suspicion of compromise (205 CMR 248.03 and 248.04).
AML regime
Internal controls must ensure compliance with the Bank Secrecy Act (31 USC 5311 to 5332), keep currency transaction reports and suspicious activity reports for five years, include anti-money laundering monitoring and controls on wagers and payouts over $10,000 and on structuring (205 CMR 238.14, 238.16, 238.17). Operators must immediately report suspicious or illegal wagering, including laundering, use of agents and false identification, to the MGC (chapter 23N, s. 11(e)).
AML supervisor
Massachusetts Gaming Commission (state internal control rules); federal anti-money laundering law applies alongside
Deposit limits
Category 3 operators must offer daily, weekly and monthly deposit limits and wager limits, displayed before registration, first deposit and first wager; tighter limits apply at once and looser ones only after the current period ends and the patron reaffirms (205 CMR 248.16, 255.02 and 255.03). Operators must re-offer limits monthly to patrons who have not set any.
Session limits
Patrons may suspend their account for a period of at least 72 hours (205 CMR 248.17).
Data localisation
Wagering and customer data may be hosted in the cloud but must be hosted in the United States (chapter 23N, s. 11(a)(v)).
KYC requirements
Registration requires full legal name, date of birth, a residential address that is not a post office box, the Social Security number or its last four digits (or a passport or taxpayer number for non-citizens) and a telephone number (205 CMR 248.03). Name, date of birth and Social Security number are verified electronically through an MGC-approved reference service, with knowledge-based authentication questions unless an alternative is approved (205 CMR 248.04). One account per patron with each operator, accounts are not transferable, and patrons acknowledge that no one else may use their account; proxy betting is prohibited (chapter 23N, s. 11(a)(iv); 205 CMR 248.01, 248.03, 248.05).
Stake limits
Patrons may set a maximum single wager and cumulative daily, weekly or monthly wager limits (205 CMR 255.02); there is no statutory stake cap.
Mandatory player messaging
Mobile platforms must display the telephone number and website of the Department of Public Health problem gambling helpline on every entry (chapter 23N, s. 4(d)(3)); advertising must carry the Massachusetts Problem Gambling Helpline number and link (205 CMR 256.06).
Reporting obligations
Immediate reports to the MGC of criminal or disciplinary proceedings, abnormal betting, integrity breaches and suspicious or illegal wagering (chapter 23N, s. 11(e)); monthly underage reports by the 10th (205 CMR 250.04); immediate notice of a suspected data breach followed by an investigation and written report (205 CMR 257.06); monthly tax returns by the 15th (s. 14(b)).
Game content restrictions
No wagers on high school or youth sports, on Massachusetts college teams except in tournaments of four or more teams, on individual athlete performance in any college event, or on injuries, penalties, player discipline or replay review (chapter 23N, s. 3; 205 CMR 247). Only events and wager categories approved in the MGC event catalogue may be offered. Athletes, coaches, referees, team owners and operator staff are barred from betting (s. 11(a)).

Minimum age by vertical

  • Online sports betting: 21+
  • Daily fantasy sports: 21+
  • iLottery: 21+
  • Horse race betting: 18+
  • Land-based (reference): 21+

Advertising

Advertising permitted
Yes
Affiliate rules
The operator is responsible for all advertising done on its behalf, including by affiliates and third parties, and must give them the rules (205 CMR 256.01(1) and (2)). Operators may not pay third-party marketers a percentage of sports wagering revenue from the users they refer (205 CMR 256.01(3)). Every ad must identify the operator and disclose any financial relationship with the person promoting it (205 CMR 256.01(4)).
Celebrity and influencer rules
No images, symbols, celebrity or entertainer endorsements designed to appeal primarily to under-21s, no endorsements by minors, 18 to 20 year olds (other than professional athletes), college athletes or schools, and no use of people paid by a league, team or athlete to give betting advice. Paid promoters must disclose the relationship and may not be paid in promotional credits; endorsements must follow the FTC endorsement guides (205 CMR 256.04(6)(l), 256.05, 256.09).
Social media rules
Social media is subject to the 25% under-21 audience rule and the requirement to use all available age targeting controls; operators must give the MGC access to all social media accounts used for marketing (205 CMR 256.05(4), 256.10).
Bonus advertising rules
Promotions must state their material terms in the advertisement and by pop-up when credited; where the patron must stake their own money, that amount must appear in the same font size as the bonus, and the bonus may not be called free (205 CMR 256.04(5)).
Mandatory warnings
The 21+ age statement and the Massachusetts Problem Gambling Helpline number and link, in wording set by the Department of Public Health, at prescribed minimum sizes (for example 5% of billboard height and a final three-second screen on video); every direct marketing message must offer an unsubscribe (205 CMR 256.05(1), 256.06).
Penalties for breach
The MGC may order an advertisement withdrawn or changed, issue emergency cease and desist orders, require pre-clearance of all advertising ten business days before publication, and impose fines or other discipline (205 CMR 256.11). Penn Sports Interactive was fined $10,000 in May 2025 and $15,000 in October 2025 for advertising noncompliance.

Restrictions

  • Sports wagering may be advertised in Massachusetts only by or for licensed operators, unless the advertisement makes clear the offer is not available in the state; no operator or agent may advertise illegal gambling in the state (205 CMR 256.02).
  • Every advertisement must state that patrons must be 21 or older and must not be aimed at under-21s; no ads in media where 25% of the audience is reasonably expected to be under 21 without age controls, at events or schools for minors, or on college campuses and in college media except general-audience advertising (205 CMR 256.05).
  • Ads must not promote excessive wagering, suggest guaranteed success, present wagering as risk-free or a way out of financial problems, encourage chasing losses, imply better odds from more time or money, or offer credit; operators, vendors and marketers may not advise patrons to place a specific wager (205 CMR 256.04).
  • No advertising aimed at people at moderate or high risk of gambling addiction or at self-excluded persons, and no text messages or unsolicited pop-ups to self-excluded persons (205 CMR 256.06 and 256.07; chapter 23N, s. 4(c)).
  • No advertising that obscures the field of play or saturates a sports event broadcast (205 CMR 256.08).
  • Operators must keep all advertising and a placement log for six years, give the MGC access to their social media accounts and keep records of targeting parameters (205 CMR 256.10).

Payments

Credit card ban
Yes
Crypto stance
Not yet verified
Permitted methods
Cash and cash equivalents, Electronic funds transfers, including online and mobile payment systems, Debit cards and prepaid access instruments that cannot be bought or loaded with a credit card, Promotional gaming credits and wager payouts, Other methods approved by the MGC
Withdrawal timeframe rules
Patrons must be able to withdraw funds, without further solicitation or promotion, by the method used to deposit where technically feasible, otherwise by another approved method or cheque; the requested amount must be frozen at once until paid (chapter 23N, s. 4(d)(2)(vi); 205 CMR 248.12). No credit may be extended and no deposit may be made by credit card directly or indirectly (chapter 23N, ss. 3 and 13(d); 205 CMR 248.10(3)). Mass Lottery Online likewise excludes credit cards.

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 MGC may deny, condition, suspend or revoke licences, reprimand and fine operators, impose civil administrative penalties after notice (chapter 23N, ss. 9, 16 and 21(b); 205 CMR 232) and fine any person who violates chapter 23N up to $2,000 per violation or $5,000 for violations arising from the same series of events (s. 21(a)). Fines imposed since 2025 range from $5,000 to $450,000.
Criminal penalties
Accepting, facilitating or operating sports wagering without a licence: up to 90 days in a house of correction or a fine of up to $10,000 for a first offence, up to six months or $50,000 for a second, and one to five years in state prison or a fine of $25,000 to $100,000 for a third (chapter 23N, s. 21). Using a telephone or the internet to accept wagers other than as permitted under chapter 23N: a fine of up to $2,000 or up to one year (chapter 271, s. 17A as amended in 2022).
Operator liability
Unlicensed operators face civil suits by the Attorney General, as in the September 2025 case against Kalshi, which since June 2026 also pleads Consumer Protection Act (chapter 93A) counts; licensees that offer sports event contracts risk revocation under the MGC's November 2025 letter.
Player liability
Self-excluded and involuntarily excluded persons may not collect winnings or recover losses, which are forfeited to the Commonwealth (205 CMR 152.08, 233.06); the MGC may exclude bettors who harass athletes (Bet on Respect, from 31 August 2026).

Notable actions

  • Crown MA Gaming, LLC (DraftKings)25 Jul 2025

    Commission fine and conditions for patron account noncompliance

    Fine: $450,000 as of 25 Jul 2025

  • Blue Tarp reDevelopment, LLC (MGM Springfield casino)5 Mar 2025

    Agreed civil administrative penalty for security noncompliance

    Fine: $200,000 as of 5 Mar 2025

  • BetMGM, LLC12 Dec 2025

    Commission fine for event catalogue noncompliance

    Fine: $60,000 as of 12 Dec 2025

  • KalshiEX LLC12 Sept 2025

    Attorney General suit in Suffolk Superior Court; preliminary injunction granted 20 January 2026 and stayed pending appeal to the Supreme Judicial Court

  • All licensed sports wagering operators13 Nov 2025

    Notice that offering sports-related event contracts in Massachusetts is prohibited and may lead to licence revocation

Market data

Figures on this record are drawn from official regulator data.

Online GGR
$865,398,303 as of 30 Jun 2026
Reporting year
2026
Year-on-year growth
12.7%
Licensed operators
7

GGR by vertical

  • Online sports betting: $865,398,303 as of 30 Jun 2026

Timeline

  1. 22 Nov 2011

    Expanded Gaming Act signed, creating the MGC and the casino licence structure

  2. 28 Feb 2014

    Slots parlour licence awarded to Penn National Gaming (Plainridge Park Casino)

  3. 10 Aug 2022

    Sports Wagering Act signed, inserting chapter 23N and legalising paid fantasy contests

  4. 31 Jan 2023

    In-person sports wagering begins at the casinos

  5. 10 Mar 2023

    Online sports wagering begins

  6. 29 Jul 2024

    Fiscal year 2025 budget signed, authorising online lottery sales for players aged 21 and over

  7. 25 Jul 2025

    DraftKings fined $450,000 for patron account noncompliance

  8. 12 Sept 2025

    Attorney General sues Kalshi for unlicensed sports wagering

  9. 13 Nov 2025

    MGC tells licensees that offering sports event contracts in Massachusetts is prohibited

  10. 20 Jan 2026

    Superior Court grants a preliminary injunction against Kalshi and denies its motion to dismiss

  11. 17 Feb 2026

    Appeals Court single justice stays the Kalshi injunction pending appeal

  12. 23 Mar 2026

    Internet gaming bill H.4431 sent to a study order

  13. 27 Mar 2026

    MGC replaces GameSense with its own PlayWell responsible gaming programme

  14. 16 Apr 2026

    MGC votes to reopen sports wagering licensing after a request from Bet365

  15. 4 May 2026

    Supreme Judicial Court hears Kalshi's appeal (SJC-13906)

  16. 27 Jul 2026

    Massachusetts State Lottery launches Mass Lottery Online

  17. 31 Aug 2026

    MGC launches Bet on Respect to exclude bettors who harass athletes

Outlook

The Supreme Judicial Court's ruling in Commonwealth v. KalshiEX LLC (SJC-13906), argued on 4 May 2026, will decide whether the preliminary injunction against Kalshi takes effect; a federal challenge by Ludlow Exchange is stayed until then, and Underdog's suit filed on 8 September 2026 is pending. Kalshi's motion to dismiss the amended complaint, which adds Consumer Protection Act claims, is due to be heard in the Superior Court in October 2026. The MGC reopened sports wagering licensing in April 2026 at Bet365's request, and the outcome of that round is the next change to the operator line-up. Mass Lottery Online plans to add virtual horse racing and a new eInstant game every two weeks.

Frequently asked questions

Is online casino legal in Massachusetts?
No. No statute authorises it, and the Attorney General, the MGC and the State Lottery list casino gaming as not allowed online. The internet gaming bill H.4431 was sent to a study order in March 2026.
What tax do online sportsbooks pay?
20% of adjusted gross sports wagering receipts, meaning gross receipts less winnings paid and federal excise tax. Retail sportsbooks pay 15% and fantasy contest operators 15% of receipts less cash prizes.
Can a new operator get a Massachusetts licence?
The MGC reopened licensing in April 2026 at Bet365's request, with notices of intent due by 15 May 2026. Untethered mobile licences are capped at seven, and a licence costs $200,000 to process plus $5,000,000 for five years.
Can affiliates be paid on revenue share?
No. 205 CMR 256.01(3) bars operators from paying third-party marketers a percentage of sports wagering revenue from the users they refer, and the operator is responsible for all advertising done on its behalf.
Are prediction markets legal in Massachusetts?
The MGC and the Attorney General treat sports event contracts as unlicensed sports wagering. A preliminary injunction against Kalshi granted in January 2026 was stayed pending appeal, and the Supreme Judicial Court heard the case in May 2026 but has not yet ruled.
What is the minimum age?
21 for sports wagering, fantasy contests, casinos and online lottery, and 18 for horse race betting and retail lottery.

iGT coverage of United States - Massachusetts

Boston massachusetts skyline
Corporate

Massachusetts Casinos Took $101.9m in August as Sportsbooks Held 8.3% on $570m

Encore Boston Harbor produced $62.8 million of the three casinos' revenue, up from $95.7 million in July across the state, and the seven mobile books plus three retail counters generated just over $47 million of taxable sports revenue. DraftKings settled $275.1 million of it, nearly twice FanDuel, in the last full month before the NFL.

Sources

  1. Sports Wagering in Massachusetts: General Information (licence categories, application process)

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026
  2. Sports Wagering Licensees (Category 1 and Category 3 licensees; Betr and WynnBet did not renew)

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026
  3. Daily Fantasy Sports or Fantasy Contests in Massachusetts (940 CMR 34.00; registered operators)

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026
  4. Fantasy Sports Operator Registration (registration and 15% monthly tax)

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026
  5. Expanded Gaming Act (Chapter 194 of the Acts of 2011; casino and slots licence structure)

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026
  6. Voluntary Self-Exclusion (casino, sports wagering and iLottery; one, three or five years or lifetime)

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026
  7. Revenue (tax rates and monthly revenue reports, updated 21 September 2026)

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 21 Sept 2026
  8. Noncompliance Enforcement Actions (updated 24 August 2026)

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 24 Aug 2026
  9. MGC Regulations (official versions maintained by the Secretary of the Commonwealth)

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026
  10. Category 3 Sports Wagering Revenue Reports, August 2026 (Bally Bet, BetMGM, Caesars, DraftKings, Fanatics, FanDuel, theScore Bet): monthly handle, accrual win, excise and tax since launch; fiscal year totals summed by iGaming Times from these seven reports

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 21 Sept 2026
  11. Fantasy Sports Wagering Tax Revenue report, August 2026 (15% of adjusted gross fantasy wagering receipts since 10 August 2022)

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 21 Sept 2026
  12. Press Release 26-033: The Massachusetts Gaming Commission Releases August 2026 Casino and Sports Wagering Revenue

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 21 Sept 2026
  13. Press Release 26-032: Massachusetts Gaming Commission Announces New Initiative to Curb Athlete Harassment (Bet on Respect)

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 31 Aug 2026
  14. Press Release 26-016: The Massachusetts Gaming Commission to Reopen Sports Wagering Licensing Process

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 16 Apr 2026
  15. Press Release 26-014: Jordan Maynard Reappointed as Commissioner and Redesignated Chair of the Massachusetts Gaming Commission

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 30 Mar 2026
  16. Press Release 26-013: Massachusetts Gaming Commission Launches PlayWell

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 27 Mar 2026
  17. Press Release 25-047: Massachusetts Gaming Commission Issues Letter Restricting Sports Prediction Markets in the Commonwealth

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 13 Nov 2025
  18. Letter from Executive Director Dean Serpa to all sports wagering operators on sports-related event contracts

    Massachusetts Gaming Commission

    Tier 1Accessed 23 Sept 2026Published 13 Nov 2025
  19. An Act regulating sports wagering (House, No. 5164, conference committee text signed 10 August 2022), inserting chapter 23N of the General Laws and section 11M1/2 of chapter 12 (fantasy contests)

    Massachusetts General Court (copy published by the Massachusetts Gaming Commission)

    Text of the Act as enacted in 2022, read from the copy the Commission publishes. The consolidated chapter 23N on malegislature.gov could not be reached from this machine on 2026-09-23, so later amendments to chapter 23N, if any, were not checked; the current 205 CMR rules read in this run are consistent with the provisions relied on here.

    Tier 1Accessed 23 Sept 2026Published 1 Aug 2022
  20. 205 CMR 256.00: Sports Wagering Advertising (Mass. Register 1581, 28 August 2026)

    Massachusetts Gaming Commission (Code of Massachusetts Regulations, Trial Court Law Libraries copy on mass.gov)

    Tier 1Accessed 23 Sept 2026Published 28 Aug 2026
  21. 205 CMR 248.00: Sports Wagering Account Management (Mass. Register 1578, 17 July 2026)

    Massachusetts Gaming Commission (Code of Massachusetts Regulations, Trial Court Law Libraries copy on mass.gov)

    Tier 1Accessed 23 Sept 2026Published 17 Jul 2026
  22. 205 CMR 221.00: Sports Wagering License Fees

    Massachusetts Gaming Commission (Code of Massachusetts Regulations, Trial Court Law Libraries copy on mass.gov)

    Tier 1Accessed 23 Sept 2026Published 29 Mar 2024
  23. 205 CMR 233.00: Sports Wagering Voluntary Self-Exclusion

    Massachusetts Gaming Commission (Code of Massachusetts Regulations, Trial Court Law Libraries copy on mass.gov)

    Tier 1Accessed 23 Sept 2026Published 3 Feb 2023
  24. 205 CMR 255.00: Play Management

    Massachusetts Gaming Commission (Code of Massachusetts Regulations, Trial Court Law Libraries copy on mass.gov)

    Tier 1Accessed 23 Sept 2026Published 4 Aug 2023
  25. 205 CMR 250.00: Protection of Minors and Underage Youth from Sports Wagering (Mass. Register 1571, 10 April 2026)

    Massachusetts Gaming Commission (Code of Massachusetts Regulations, Trial Court Law Libraries copy on mass.gov)

    Tier 1Accessed 23 Sept 2026Published 10 Apr 2026
  26. 205 CMR 152.00: Individuals Excluded from Gaming and Sports Wagering (Mass. Register 1563, 19 December 2025)

    Massachusetts Gaming Commission (Code of Massachusetts Regulations, Trial Court Law Libraries copy on mass.gov)

    Tier 1Accessed 23 Sept 2026Published 19 Dec 2025
  27. 205 CMR 247.00: Uniform Standards of Sports Wagering (Mass. Register 1572, 24 April 2026)

    Massachusetts Gaming Commission (Code of Massachusetts Regulations, Trial Court Law Libraries copy on mass.gov)

    Tier 1Accessed 23 Sept 2026Published 24 Apr 2026
  28. 205 CMR 238.00: Uniform Standards of Accounting Procedures and Internal Controls for Sports Wagering (Mass. Register 1572, 24 April 2026)

    Massachusetts Gaming Commission (Code of Massachusetts Regulations, Trial Court Law Libraries copy on mass.gov)

    Tier 1Accessed 23 Sept 2026Published 24 Apr 2026
  29. 205 CMR 244.00: Approval of Sports Wagering Equipment and Testing Laboratories

    Massachusetts Gaming Commission (Code of Massachusetts Regulations, Trial Court Law Libraries copy on mass.gov)

    Tier 1Accessed 23 Sept 2026Published 17 Feb 2023
  30. 205 CMR 257.00: Sports Wagering Data Privacy

    Massachusetts Gaming Commission (Code of Massachusetts Regulations, Trial Court Law Libraries copy on mass.gov)

    Tier 1Accessed 23 Sept 2026Published 14 Feb 2025
  31. 205 CMR 232.00: Discipline of Sports Wagering Operators and Other Licensees and Registrants

    Massachusetts Gaming Commission (Code of Massachusetts Regulations, Trial Court Law Libraries copy on mass.gov)

    Tier 1Accessed 23 Sept 2026Published 14 Apr 2023
  32. AG Campbell Sues Online Prediction Market for Illegal and Unsafe Sports Wagering Operations

    Office of the Attorney General of Massachusetts

    Tier 2Accessed 23 Sept 2026Published 12 Sept 2025
  33. AG Campbell Secures Court Order That Will Block Kalshi from Offering Unlawful Sports Wagers in Massachusetts

    Office of the Attorney General of Massachusetts

    Tier 2Accessed 23 Sept 2026Published 20 Jan 2026
  34. AG's Office, Gaming Commission, and State Lottery Issue Consumer Advisory Ahead of 2026 FIFA World Cup (table of legal gaming forms, online availability and minimum ages)

    Office of the Attorney General, Massachusetts Gaming Commission and Massachusetts State Lottery Commission

    Tier 2Accessed 23 Sept 2026Published 4 Jun 2026
  35. Massachusetts Lottery home page (Play Online; 18+ to play at retail, 21+ to play online)

    Massachusetts State Lottery Commission

    Tier 1Accessed 23 Sept 2026
  36. Now playing in Massachusetts: Mass Lottery Online

    Massachusetts State Lottery Commission

    Tier 2Accessed 23 Sept 2026Published 27 Jul 2026
  37. iLottery Authorized in Massachusetts as Governor Healey signs FY 2025 Budget

    Massachusetts State Lottery Commission

    Tier 2Accessed 23 Sept 2026Published 29 Jul 2024
  38. Tax Information for Gambling and the Lottery

    Massachusetts Department of Revenue

    Tier 1Accessed 23 Sept 2026
  39. DOR Intercept of Casino and Sports Wagering Winnings

    Massachusetts Department of Revenue

    Tier 1Accessed 23 Sept 2026
  40. TIR 15-14: Income Tax, Withholding and Reporting Rules for Certain Gambling Income

    Massachusetts Department of Revenue

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

    Internal Revenue Service

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2026
  42. Bill H.4431 (194th General Court), An Act relative to internet gaming: bill history

    Massachusetts General Court

    malegislature.gov did not respond from this machine on 2026-09-23; the bill history was read from the Internet Archive snapshot of the official page taken on 27 to 28 April 2026 (archiveUrl). It shows referral to the Joint Committee on Economic Development and Emerging Technologies on 18 August 2025, a hearing on 13 November 2025 and, on 23 March 2026, "Accompanied a study order, see H5269".

    Archived copy
    Tier 1Accessed 23 Sept 2026
  43. Ludlow Exchange, LLC v. Campbell, No. 1:26-cv-13615 (D. Mass.), electronic order of 24 August 2026 staying the case until the Supreme Judicial Court decides Commonwealth v. KalshiEX LLC, No. SJC-13906

    CourtListener RECAP mirror of the PACER docket

    Docket text read through the CourtListener search API, which mirrors the federal PACER docket.

    Tier 2Accessed 23 Sept 2026Published 25 Aug 2026
  44. Underdog Exchange DCM, Inc. v. Campbell, No. 1:26-cv-14098 (D. Mass.), complaint for declaratory judgment and injunctive relief (filed 8 September 2026)

    United States District Court for the District of Massachusetts (RECAP copy on CourtListener)

    A party's pleading. Its account of the state court proceedings in Commonwealth v. KalshiEX LLC (Suffolk Superior Court No. 2584CV02525; Appeals Court stay of 17 February 2026; SJC-13906 argued 4 May 2026) is used for procedural dates only; the state court orders themselves were not read.

    Tier 2Accessed 23 Sept 2026Published 8 Sept 2026

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