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Sub-national
North America

United States - New Hampshire: gambling regulation and licensing

Part of United States

  • Online sports bettingMonopoly
  • iLotteryMonopoly
  • Daily fantasy sportsRegulated
  • Horse race bettingRegulated
  • Online casinoProhibited
  • Online pokerProhibited
  • Prediction marketsNot yet verified
  • Land-based (reference)Regulated
Regulator
New Hampshire Lottery and Gaming Commission
Headline tax
51% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

New Hampshire runs almost all legal gambling through one state body, the New Hampshire Lottery and Gaming Commission, a three-member commission appointed by the Governor and Executive Council that took that name on 1 July 2025 (RSA 284:21-a). It operates the lottery, KENO 603 and iLottery, and regulates charitable games of chance, historic horse racing, video lottery terminals, bingo, simulcast and advance deposit horse race wagering, and paid fantasy contests. Sports betting is a state monopoly under RSA 287-I (2019): the commission runs the sports book through agents chosen by competitive bid and approved by the Governor and Executive Council, not through licences. DraftKings has been the only mobile and retail agent since mobile betting opened on 30 December 2019; the statute would allow up to five mobile agents and ten retail sportsbooks, and five sportsbooks operate. There is no gaming tax on sports betting. The state instead takes a contractual share: 51% of mobile gross gaming revenue less promotional expense capped at 15%, and 50% of retail revenue with a 10% cap. In fiscal year 2026 (July 2025 to June 2026) bettors staked $927.4 million, producing $108.1 million of gross gaming revenue and $47.0 million for the state, on the commission's unaudited figures. The minimum age is 18 for sports betting, the lottery, keno, fantasy contests and advance deposit wagering. Online casino and poker have no legal basis, and knowingly gambling unlawfully, including as a player, is a misdemeanour under RSA 647:2. The 2025 legislation also authorised video lottery terminals in charitable gaming rooms, a statewide self-exclusion database and licensing of advance deposit wagering providers. From 1 June 2027 keno will be allowed in any municipality that has not voted to prohibit it.

Common pitfalls

Calling DraftKings a licensee: it is a contracted agent of the commission, which operates the sports book itself. Treating 51% as a tax rate: it is a contractual share of GGR less capped promotional expense, so the state's effective take of mobile GGR was about 44% in FY 2026. Assuming more operators can apply: the statute allows five mobile agents but only a commission procurement can add one. Quoting 21 as the betting age: it is 18. Forgetting that bets on New Hampshire college teams and on games played in the state are barred. Using the old name: since July 2025 the body is the Lottery and Gaming Commission. Reading VLTs as online casino: VLTs are land-based machines in charitable game rooms, and the statute excludes internet play.

Key facts

Regulator
New Hampshire Lottery and Gaming Commission (NHLGC)
Regulator type
Lottery monopoly
Headline tax
51% GGR
Licence required
Yes
Minimum age
18+
Tax base
There is no state gaming tax on sports betting. The 51% is the state's contractual share of mobile gross gaming revenue (handle less winnings) less promotional expense, with promotional expense capped at 15% of GGR and reconciled at the end of each contract year; for retail sportsbooks the share is 50% of GGR less promotional expense capped at 10% (FY 2025 annual report, Note 13). RSA 287-I:3 requires agent contracts to be based on the state receiving a percentage of revenue. In FY 2026 the state received $43.6 million on $99.7 million of mobile GGR and $3.5 million on $8.4 million of retail GGR. Other shares fixed by statute: 1.25% of advance deposit wagers from residents (RSA 284:22-c, VI); 31% of gross video lottery revenue (RSA 287-J:6); 25% of historic horse racing revenue after winnings (RSA 284:23, I(d)); 1% of live and 1.25% of simulcast pari-mutuel pools (RSA 284:23); keno retailers keep 8% of proceeds (RSA 284:47).

Licensing

Licence required
Yes
Application window
Closed
Local establishment required
Not yet verified
Local server required
Not yet verified
Licence cap
5
Active licences
1 (as of 23 Sept 2026)
Bank guarantee or bond
Sports wagering agents must hold a cash reserve to pay wagers as set by the commission (RSA 287-I:8, VI) and a segregated account for New Hampshire sports wagering (RSA 287-I:8, IV(d)). Advance deposit wagering providers post a surety bond, letter of credit or other guarantee (RSA 284:22-c, III); game operator employers post $50,000 to $1,000,000 per location (RSA 287-D:8, V).
Notable licensees
DraftKings (mobile and retail sports wagering agent), Intralot (lottery retail sports channel agent, not launched as of FY 2025), Churchill Downs Technology Initiatives (ADW), Xpressbet (ADW), NYRABETS (ADW), ODS Technologies, TVG and FanDuel Racing (ADW), DK Horse (ADW), FanDuel (fantasy), DK Crown Holdings (fantasy), PrizePicks (fantasy), Underdog Sports (fantasy)
Certification requirements
Each sports wagering computer system, including mobile platforms, needs documented security testing by a third-party contractor approved by the commission, and a system security report approved before wagers are accepted and every year (RSA 287-I:8, II). Historic horse racing terminals and VLTs must be tested by an independent testing laboratory approved by the commission (RSA 284:22-b, III(f); RSA 287-J:5, I).
Barriers to entry
Online sports betting is closed to new entrants outside a commission procurement: the statute allows up to five mobile agents chosen by competitive bid for the highest revenue share, and the commission has contracted one, DraftKings, since 2019. Retail sportsbooks are capped at ten and need a local vote. VLT and historic horse racing licences are limited to game operator employers that met eligibility dates, and no licence route exists for online casino or poker.

Licence types

  • Sports wagering agent (contract, not a licence)

    Scope
    Conducts the commission's sports book online, by mobile and at retail sportsbooks. Selected by competitive bid on criteria including experience, retail and mobile capability, economic development and responsible gaming, then chosen for the highest revenue percentage and approved by the Governor and Executive Council (RSA 287-I:3).
    Fee basis
    No licence fee. The contract gives the state a percentage of revenue: 51% of mobile gross gaming revenue less promotional expense (capped at 15% of GGR) and 50% of retail GGR less promotional expense (capped at 10%), reconciled each contract year (FY 2025 annual report, Note 13).
    Renewal terms
    The contract term and renewal date were not found in the sources read.

  • Fantasy sports contest operator registration

    Scope
    Offering fantasy sports contests with an entry fee for a cash prize to the public in New Hampshire (RSA 287-H:2).
    Fee basis
    No registration fee was found in RSA 287-H or Lot 4000; applicants pay the state police criminal history record fee and must file an annual independent audit (Lot 4003.01; RSA 287-H:3, IV).
    Renewal terms
    Renewal documents are due no later than 45 days before the current registration expires (Lot 4003.02).

  • Advance deposit wagering provider licence

    Scope
    Accepting account-based pari-mutuel wagers on horse racing from New Hampshire residents (RSA 284:22-c).
    Fee basis
    Revenue share of 1.25% of all wagers accepted from New Hampshire residents, paid to the commission; a surety bond, letter of credit or other financial guarantee set by the commission (RSA 284:22-c, III, VI).
    Renewal terms
    An approved plan of operation, annual independent financial audit and annual cyber security audit are required (RSA 284:22-c, IV).

  • Game operator employer licence (charitable games of chance)

    Scope
    Businesses that employ game operators and run games of chance, historic horse racing and video lottery terminals for licensed charities (RSA 287-D:8).
    Term
    3 years
    Application fee
    $2,250 as of 1 Jul 2025
    Fee basis
    $2,250 per three-year licence period (RSA 287-D:13, III), plus a bond of $50,000 to $1,000,000 for each location (RSA 287-D:8, V).
    Renewal terms
    Licences expire three years after issue (RSA 287-D:8, VI).

  • Video lottery terminal licence

    Scope
    Operating VLTs within a licensed charitable gaming facility; only game operator employers licensed or eligible for historic horse racing as of 1 July 2025 qualify, and licences are not transferable (RSA 287-J:4).
    Term
    3 years
    Application fee
    $2,000 as of 1 Jul 2025
    Fee basis
    $2,000 per three-year licence period (RSA 287-J:4, III).

  • Keno licence

    Scope
    Selling KENO 603 at restaurants, bars, clubs and other liquor licensees and at lottery retailers in municipalities where keno is allowed (RSA 284:45, VI).
    Fee basis
    No separate licence fee (RSA 284:44). The licensee keeps 8% of keno proceeds (RSA 284:47, II).
    Renewal terms
    The commission must grant or deny an application within 45 days (RSA 284:46, I).

Taxation

Headline GGR tax
51% GGR
Effective date
30 Dec 2019
Player winnings tax
New Hampshire has no individual income tax on wages and repealed its interest and dividends tax for taxable periods beginning after 31 December 2024 (Department of Revenue Administration); lottery prizes are expressly exempt from any state tax (RSA 284:21-rr). No state tax on sports betting winnings was found. Winnings are federal taxable income, reported on Form W-2G where thresholds are met, with losses deductible only by itemising.
Withholding mechanism
Payers issue federal Form W-2G for reportable winnings (IRS Topic 419). No New Hampshire withholding on gambling winnings was found in the sources read.
Tax base
There is no state gaming tax on sports betting. The 51% is the state's contractual share of mobile gross gaming revenue (handle less winnings) less promotional expense, with promotional expense capped at 15% of GGR and reconciled at the end of each contract year; for retail sportsbooks the share is 50% of GGR less promotional expense capped at 10% (FY 2025 annual report, Note 13). RSA 287-I:3 requires agent contracts to be based on the state receiving a percentage of revenue. In FY 2026 the state received $43.6 million on $99.7 million of mobile GGR and $3.5 million on $8.4 million of retail GGR. Other shares fixed by statute: 1.25% of advance deposit wagers from residents (RSA 284:22-c, VI); 31% of gross video lottery revenue (RSA 287-J:6); 25% of historic horse racing revenue after winnings (RSA 284:23, I(d)); 1% of live and 1.25% of simulcast pari-mutuel pools (RSA 284:23); keno retailers keep 8% of proceeds (RSA 284:47).

Earmarked levies

  • Education trust fund: Net sports wagering proceeds after administrative costs, prizes and problem gambling payments; net lottery, keno and advance deposit wagering revenue (Education trust fund established by RSA 198:39 (RSA 287-I:9; 284:21-j; 284:47, II; 284:22-c, VI))
  • Video lottery terminal revenue: 31% of gross video lottery revenue: 0.25% to the Governor's commission on addiction, treatment and prevention; of the remaining 30.75%, 35% to contracted charities, and of the balance 25% to the commission's special fund and 75% to the general fund (Governor's commission on addiction, treatment and prevention; charities; commission special fund (RSA 284:21-j); state general fund (RSA 287-J:6))
  • Historic horse racing breakage: 100% of breakage (Paid to the commission for problem gaming services (RSA 284:22-b, V))

Compliance

Minimum age
18+
National self-exclusion
Statewide voluntary self-exclusion database for all legal gaming, which the commission must establish through an agent (RSA 284:6-d, 2025), alongside its central sports wagering self-exclusion database (Lot 3003.05)
AML regime
Each agent and vendor must submit, before operating and every year, a security and internal control report approved by the Division of Sports Wagering that covers anti-money laundering compliance standards, procedures for identifying and reporting fraud and suspicious conduct, risk management and monitoring of suspicious betting (RSA 287-I:8, I).
AML supervisor
New Hampshire Lottery and Gaming Commission, Division of Sports Wagering
Deposit limits
Mobile sports wagering and iLottery must offer daily, weekly and monthly wager limits consistent with best practice on problem gambling (RSA 287-I:7, IV; RSA 284:21-h, II(e)(3)).
Central monitoring system
Agents must give the commission read-only access to the back-office system and integrate with an independent control system (RSA 287-I:8, II(i), (j)).
Data localisation
Mobile wagers must be initiated and received within New Hampshire and may not be intentionally routed outside the state; only incidental intermediate routing is allowed, and agents must review their systems for compliance (RSA 287-I:7, III; 287-I:8, X). No explicit server location requirement was found.
KYC requirements
For mobile sports wagering the commission or its agent must provide age verification to block under-18s and identity verification through secure online databases or examination of photo identification (RSA 287-I:7, I and II). Under-18s may not create a wagering account (Lot 3003.01(b)). For iLottery, age verification must include registering an account at a licensed lottery retailer (RSA 284:21-h, II(e)(1)); the commission reports that age and location are verified when the account is created. ADW providers must verify that account holders are natural persons aged at least 18 (RSA 284:22-c, IV(c)); fantasy operators must verify players are 18 or older (RSA 287-H:3, I(f)).
Stake limits
Historic horse racing terminals may not accept a wager above $25 (RSA 284:22-b, III(h)); iLottery e-Instant wagers range from $0.01 to $30.
Mandatory player messaging
Each sports wagering agent must post its approved responsible gaming plan, with problem gaming materials, house-imposed limits and self-exclusion options (RSA 287-I:8, V; Lot 3003.05). Fantasy operators must give players information on responsible play and on help for compulsive behaviour (RSA 287-H:3, I(g), (h)). The commission publicises the National Council on Problem Gambling helpline 1-800-MY-RESET.
Reporting obligations
Before operating and every year: security and internal control report, computer system security report, house rules, accounting controls and responsible gaming plan (RSA 287-I:8). Agents report self-excluded and prohibited bettors to the commission for its central databases (Lot 3003.01(i), 3003.05(b)). The commission may require financial and compliance reports and audit them (RSA 287-I:14).
Game content restrictions
No wagers on collegiate events involving a New Hampshire college team or held in New Hampshire (except whole-tournament outcomes), any high school event, or amateur events with mainly under-18 participants (RSA 287-I:1, XI). Each wager type and event category needs commission approval, limited to verifiable events run under applicable law (RSA 287-I:8, VII, VIII). The data source for in-play and other non-tier I wagers must be disclosed (RSA 287-I:11). Fantasy contests may not be based on collegiate, high school or youth events (RSA 287-H:3, III).

Minimum age by vertical

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

Advertising

Advertising permitted
Yes
Bonus advertising rules
No rule on bonus advertising was found. Promotional expense is limited commercially: the DraftKings contract caps deductible promotions at 15% of mobile GGR and 10% of retail GGR.
Penalties for breach
A fantasy operator that breaches RSA 287-H faces a civil penalty of up to $1,000 per violation and $5,000 for violations from the same transaction, recoverable by the commission (RSA 287-H:4). No sports wagering advertising code was found in RSA 287-I or Lot 3000.

Restrictions

  • The commission may advertise ticket sales at sales locations and through other media as it considers necessary to increase sales (RSA 284:21-h, IV).
  • Fantasy operators must take reasonable steps not to advertise or run promotions at elementary or secondary schools or on college campuses (RSA 287-H:3, I(l)).
  • Fantasy operators may not target minors or people who have asked to be restricted (RSA 287-H:3, VI).
  • Fantasy operators must publish all prizes and awards in advance of each contest (RSA 287-H:3, V).

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Permitted methods
Cash, Cash equivalent, PayPal, Debit card, ACH, Promotional funds, Any other means approved by the executive director
Withdrawal timeframe rules
No statutory withdrawal deadline was found. Winning sports wagers are void one year after the event ends (Lot 3003.03(d)); player accounts inactive for more than five years are presumed abandoned under RSA 471-C and agents may not charge inactivity fees to New Hampshire residents (Lot 3003.04). iLottery prizes of $10 to $20,000 can be withdrawn through the portal; larger prizes are paid by cheque at lottery headquarters.

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Charitable gaming fines of $25 to $500 for minor, $250 to $1,500 for moderate and $1,000 to $5,000 for major violations per violation (RSA 287-D:23); keno licence suspension or revocation (RSA 284:49); fantasy civil penalties up to $1,000 per violation (RSA 287-H:4). The commission retains oversight of sports wagering agents under their contracts and may audit their reports (RSA 287-I:14, 287-I:15).
Criminal penalties
Knowingly and unlawfully gambling, permitting gambling or possessing a gambling machine: misdemeanour. Running a gambling business with $2,000 gross revenue in a day, more than 10 days of continuous operation or more than $5,000 of wagers in 30 days on future contingent events, or promoting gambling on a gambling machine: class B felony, with a fine of at least $5,000 a day per machine (RSA 647:2). Conducting racing with pari-mutuel pools without a licence: misdemeanour for a natural person, felony otherwise (RSA 284:21). Failing to pay charities their share: class B or class A felony (RSA 287-D:23).
Operator liability
Agents are bound by contract and must meet the security, accounting, house rules and responsible gaming obligations of RSA 287-I:8; the director may restrict or exclude wagering on an event to protect integrity (RSA 287-I:13). Owners and managers of a business that permits or runs unlawful gambling commit offences under RSA 647:2, I-a.
Player liability
A person who knowingly and unlawfully gambles commits a misdemeanour (RSA 647:2, I(b)), although sports wagering as defined in RSA 287-I is excluded from that section (RSA 647:2, V(f)). Wagers placed from outside New Hampshire with the state sports book are void (Lot 3003.01(c)), and prohibited bettors, including athletes on their own sport, may not wager (RSA 287-I:1, X).

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2026
Year-on-year growth
21.6%
Licensed operators
1

GGR by vertical

  • Online sports betting: $99,661,221 as of 30 Jun 2026
  • iLottery: $47,018,977 as of 30 Jun 2025

Timeline

  1. 30 Apr 1963

    Governor John King signs the sweepstakes bill creating the state lottery

  2. 12 Mar 1964

    First Sweepstakes tickets go on sale, the first modern state lottery in the United States

  3. 1 Jul 2017

    Keno authorised (2017 N.H. Laws ch. 229)

  4. 18 Jul 2017

    Fantasy sports contest registration law in force (RSA 287-H)

  5. 4 Sept 2018

    Powerball offered through iLottery, launched in the first quarter of fiscal year 2019

  6. 12 Jul 2019

    RSA 287-I in force, authorising the commission to run sports betting (House Bill 480)

  7. 25 Nov 2019

    Governor and Executive Council approve contracts with DraftKings (mobile and retail) and Intralot (lottery retail channel)

  8. 30 Dec 2019

    Mobile sports betting opens through DraftKings

  9. 9 May 2020

    Sports wagering rules (Lot 3000) take effect

  10. 12 Aug 2020

    First retail sportsbooks open

  11. 8 Jun 2021

    Historic horse racing authorised at licensed game operator employers

  12. 1 Jul 2025

    Commission renamed the Lottery and Gaming Commission; VLTs, statewide self-exclusion and ADW licensing enacted (2025 N.H. Laws ch. 141)

  13. 1 Jan 2026

    Only commission-licensed providers may offer advance deposit wagering to residents

  14. 30 Jun 2026

    Fiscal year 2026 closes with $927.4 million wagered, $108.1 million GGR and $47.0 million to the state (unaudited)

Outlook

The keno local option flips on 1 June 2027, when keno may be sold in any municipality that has not voted to prohibit it (2025 N.H. Laws ch. 288). References to dog racing leave RSA 284 on 1 January 2027. The commission is to establish the statewide self-exclusion database through an agent chosen by competitive bid and may require all agents and licensees to take part (RSA 284:6-d). Video lottery terminals, authorised in 2025, are now reported alongside games of chance and historic horse racing in the monthly revenue reports. The FY 2026 audited financial report will replace the unaudited sports betting figures used here. Historic horse racing eligibility widens to all licensed game operator employers on 1 July 2031.

Frequently asked questions

Who can offer online sports betting in New Hampshire?
Only agents contracted by the Lottery and Gaming Commission after a competitive bid and approved by the Governor and Executive Council. DraftKings has been the sole mobile and retail agent since December 2019. The statute allows up to five mobile agents and ten retail sportsbooks; five sportsbooks operate.
What does the state take from sports betting?
There is no gaming tax. The state receives 51% of mobile gross gaming revenue less promotional expense capped at 15%, and 50% of retail revenue less promotions capped at 10%. In FY 2026 that produced $47.0 million on $108.1 million of GGR.
What is the minimum age?
18 for sports betting, the lottery and iLottery, keno, fantasy contests, advance deposit wagering and charitable games of chance.
Are online casino and poker legal?
No. No statute authorises them, and knowingly and unlawfully gambling is a misdemeanour under RSA 647:2, which also applies to players. iLottery e-Instant games are lottery products, and VLTs are limited to land-based charitable game rooms.
What changed in 2025?
The commission became the New Hampshire Lottery and Gaming Commission, VLTs were authorised in charitable gaming rooms, a statewide self-exclusion database was created and advance deposit wagering providers must now be licensed. Keno becomes opt-out from 1 June 2027.
How large is the sports betting market?
In fiscal year 2026 (July 2025 to June 2026) bettors wagered $927.4 million, of which $854.9 million was mobile. Mobile GGR was $99.7 million, up 21.6% on FY 2025, and retail GGR $8.4 million, on the commission's unaudited figures.

Sources

  1. New Hampshire Lottery: home page (iLottery, draw games, sports; "Must be 18+ to play the lottery")

    New Hampshire Lottery Commission

    Tier 1Accessed 23 Sept 2026
  2. About the New Hampshire Lottery: mission and history (sweepstakes bill signed 30 April 1963, first tickets 12 March 1964)

    New Hampshire Lottery Commission

    Tier 1Accessed 23 Sept 2026
  3. Sports: DraftKings Sportsbook app and New Hampshire sportsbook locations

    New Hampshire Lottery Commission

    Tier 1Accessed 23 Sept 2026
  4. DraftKings Mobile Sportsbook: what is sports betting under RSA 287-I, where to bet (18+ and in New Hampshire)

    New Hampshire Lottery Commission

    Tier 1Accessed 23 Sept 2026
  5. DraftKings Sportsbook Locations: five retail sportsbooks

    New Hampshire Lottery Commission

    Tier 1Accessed 23 Sept 2026
  6. Play Responsibly: tips and the 1-800-MY-RESET helpline

    New Hampshire Lottery Commission

    Tier 1Accessed 23 Sept 2026
  7. Play the New Hampshire Lottery online: what is iLottery

    New Hampshire Lottery Commission

    Tier 1Accessed 23 Sept 2026
  8. Admin Rules: laws administered by the New Hampshire Lottery and the Lot administrative rule chapters

    New Hampshire Lottery Commission

    Tier 1Accessed 23 Sept 2026
  9. Financial Reports: annual comprehensive financial reports and yearly sports betting summaries

    New Hampshire Lottery Commission

    Tier 1Accessed 23 Sept 2026
  10. Sports Book Revenue, Unaudited, FY 2026: monthly handle, GGR and state revenue share, mobile and retail (July 2025 to June 2026)

    New Hampshire Lottery Commission

    Unaudited monthly figures published by the commission; the audited figure for FY 2026 will appear in the FY 2026 annual comprehensive financial report, not yet published on the financial reports page on 23 September 2026. The publication date is approximate.

    Tier 2Accessed 23 Sept 2026Published 31 Jul 2026
  11. Sports Book Revenue, Unaudited, FY 2025: monthly handle, GGR and state revenue share, mobile and retail (July 2024 to June 2025)

    New Hampshire Lottery Commission

    Tier 2Accessed 23 Sept 2026
  12. Sports Book Revenue, Unaudited, FY 2027: July and August 2026

    New Hampshire Lottery Commission

    Tier 2Accessed 23 Sept 2026
  13. Annual Comprehensive Financial Report for the fiscal year ended 30 June 2025 (including Note 13, Sports Betting)

    New Hampshire Lottery Commission

    The report gives the start of mobile sports betting as 30 December 2019 in its introduction and 29 December 2019 in Note 13; the commission's press releases use 30 December 2019, which this record follows.

    Tier 2Accessed 23 Sept 2026
  14. NH Lottery Breaks All-Time Revenue Record, Generating Nearly $209 Million for Granite State Schools in FY 2025

    New Hampshire Lottery Commission

    Tier 2Accessed 23 Sept 2026Published 20 Oct 2025
  15. NH Sports Betting Delivers Record-Breaking $39 Million to Education in Fiscal Year 2025

    New Hampshire Lottery Commission

    Tier 2Accessed 23 Sept 2026Published 11 Aug 2025
  16. H. Andy Crews Confirmed for Third Term on New Hampshire Lottery Commission

    New Hampshire Lottery Commission

    Tier 2Accessed 23 Sept 2026Published 9 Jun 2026
  17. 2026 World Cup Turns in One of the Largest Sports Betting Events in NH History with Nearly $24 Million Wagered

    New Hampshire Lottery Commission

    Tier 2Accessed 23 Sept 2026Published 22 Jul 2026
  18. About Us: remit and leadership of the Investigation and Compliance Division

    New Hampshire Lottery and Gaming Commission, Investigation and Compliance Division

    Tier 1Accessed 23 Sept 2026
  19. Advance Deposit Wagering (ADW): only licensed companies may offer ADW from 1 January 2026

    New Hampshire Lottery and Gaming Commission, Investigation and Compliance Division

    Tier 1Accessed 23 Sept 2026
  20. List of Licensed ADW Providers (updated 9 June 2026)

    New Hampshire Lottery and Gaming Commission, Investigation and Compliance Division

    Tier 1Accessed 23 Sept 2026Published 9 Jun 2026
  21. Fantasy Sports: operators must be registered with the commission

    New Hampshire Lottery and Gaming Commission, Investigation and Compliance Division

    Tier 1Accessed 23 Sept 2026
  22. List of Current Fantasy Sports Contest Operators (updated 4 September 2026)

    New Hampshire Lottery and Gaming Commission, Investigation and Compliance Division

    Tier 1Accessed 23 Sept 2026Published 4 Sept 2026
  23. Historic Horse Racing (HHR): eligibility of game operator employers

    New Hampshire Lottery and Gaming Commission, Investigation and Compliance Division

    Tier 1Accessed 23 Sept 2026
  24. Video Lottery Terminals: only eligible licensed game operator employers may offer VLTs

    New Hampshire Lottery and Gaming Commission, Investigation and Compliance Division

    Tier 1Accessed 23 Sept 2026
  25. Games of Chance, Video Lottery Terminal and Historic Horse Racing Gaming Revenue Report, June 2026

    New Hampshire Lottery and Gaming Commission, Investigation and Compliance Division

    Tier 2Accessed 23 Sept 2026
  26. RSA Chapter 284, Horse and Dog Racing, including the lottery (284:21-a to 284:21-v), pari-mutuel pools, historic horse racing (284:22-b), advance deposit wagering (284:22-c), statewide self-exclusion (284:6-d) and keno (284:41 to 284:51-a)

    New Hampshire General Court, Office of Legislative Services (official text read from an Internet Archive snapshot)

    gc.nh.gov refused requests from this machine (HTTP 403, web application firewall) on 23 September 2026, so the official page was read from its Internet Archive snapshot of 6 August 2026. Amendments made after that date would not appear.

    Tier 1Accessed 23 Sept 2026
  27. RSA Chapter 287-I, Sports Betting (2019, 215:1, as amended 2021)

    New Hampshire General Court, Office of Legislative Services (official text read from an Internet Archive snapshot)

    gc.nh.gov refused requests from this machine (HTTP 403, web application firewall) on 23 September 2026, so the official page was read from its Internet Archive snapshot of 27 October 2025. Amendments made after that date would not appear. A separate snapshot of RSA 287-I:11 dated 6 April 2026 shows the same 2019 text.

    Tier 1Accessed 23 Sept 2026
  28. RSA Chapter 287-J, Video Lottery Terminals (2025, 141:26, effective 1 July 2025)

    New Hampshire General Court, Office of Legislative Services (official text read from an Internet Archive snapshot)

    gc.nh.gov refused requests from this machine (HTTP 403, web application firewall) on 23 September 2026, so the official page was read from its Internet Archive snapshot of 12 August 2026. Amendments made after that date would not appear.

    Tier 1Accessed 23 Sept 2026
  29. RSA Chapter 287-H, Fantasy Sports Contests (2017, 247:3)

    New Hampshire General Court, Office of Legislative Services (official text read from an Internet Archive snapshot)

    gc.nh.gov refused requests from this machine (HTTP 403, web application firewall) on 23 September 2026, so the official page was read from its Internet Archive snapshot of 6 January 2026. Amendments made after that date would not appear.

    Tier 1Accessed 23 Sept 2026
  30. RSA Chapter 287-D, Games of Chance

    New Hampshire General Court, Office of Legislative Services (official text read from an Internet Archive snapshot)

    gc.nh.gov refused requests from this machine (HTTP 403, web application firewall) on 23 September 2026, so the official page was read from its Internet Archive snapshot of 6 November 2025. Amendments made after that date would not appear.

    Tier 1Accessed 23 Sept 2026
  31. RSA 647:2, Gambling (criminal code)

    New Hampshire General Court, Office of Legislative Services (official text read from an Internet Archive snapshot)

    gc.nh.gov refused requests from this machine (HTTP 403, web application firewall) on 23 September 2026, so the official page was read from its Internet Archive snapshot of 22 November 2025. Amendments made after that date would not appear.

    Tier 1Accessed 23 Sept 2026
  32. N.H. Admin. R. Lot 3000, Rules for Sports Wagering (#13041, effective 9 May 2020)

    New Hampshire General Court, Office of Legislative Services (official text read from an Internet Archive snapshot)

    gc.nh.gov refused requests from this machine (HTTP 403, web application firewall) on 23 September 2026, so the official page was read from its Internet Archive snapshot of 5 January 2026. Amendments made after that date would not appear.

    Tier 1Accessed 23 Sept 2026
  33. N.H. Admin. R. Lot 4000, Fantasy Sports Contests (#12479, effective 15 February 2018)

    New Hampshire General Court, Office of Legislative Services (official text read from an Internet Archive snapshot)

    gc.nh.gov refused requests from this machine (HTTP 403, web application firewall) on 23 September 2026, so the official page was read from its Internet Archive snapshot of 5 January 2026. Amendments made after that date would not appear.

    Tier 1Accessed 23 Sept 2026
  34. Interest and Dividends Tax: repealed for taxable periods beginning after 31 December 2024

    New Hampshire Department of Revenue Administration

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

    Internal Revenue Service

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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