Skip to content
iGaming Times

Independent industry intelligence in your inbox. We will email you a link to confirm your subscription, and every newsletter carries a one-click unsubscribe link.

Sub-national
North America

United States - North Carolina: gambling regulation and licensing

State of North Carolina

Part of United States

  • Online sports bettingRegulated
  • Horse race bettingPre-regulation
  • Online casinoProhibited
  • Online pokerProhibited
  • iLotteryMonopoly
  • Daily fantasy sportsUnregulated
  • Land-based (reference)Regulated
Regulator
North Carolina State Lottery Commission
Headline tax
23% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

Online sports betting is the only privately operated form of online gambling live in North Carolina; the state lottery also sells its own games online. Sports wagering was legalised by Session Law 2023-42, which added Article 9 to the State Lottery Act, and eight licensed operators launched on 11 March 2024. The regulator is the North Carolina State Lottery Commission, which also runs the Education Lottery; its Regulated Gaming Division licenses operators, service providers and suppliers under 24 NCAC 06A. Seven operators held licences in September 2026: FanDuel, BetMGM, DraftKings, Fanatics, bet365, theScore Bet and the Eastern Band of Cherokee Indians' tribal enterprise, after Underdog closed its sportsbook in December 2025. An operator licence costs $1 million, lasts five years and requires a designation agreement with a professional team, a NASCAR track, a major golf venue or a qualifying sanctioning body. Players must be 21 and physically in the state. The tax on gross wagering revenue rose from 18% to 23% on 1 July 2026 under Session Law 2026-41; promotional credits are not deductible. The same law created a state income tax deduction for gambling losses from tax year 2025. In the year to June 2026 bettors staked $7.62 billion and operators kept $794.8 million, up 22.7% on the previous year. Online casino games and poker have no licensing regime and fall under the general gambling offence in G.S. 14-292. Online horse race betting through advance deposit wagering is authorised by Article 10, but the Commission says it is not yet available. The Commission's 23 September 2026 meeting agenda lists an enforcement update on Underdog and bet365.

Common pitfalls

Quoting 18%: the rate has been 23% on revenue received from 1 July 2026, and the Commission's About page had not been updated when this record was checked. Assuming promotional credits reduce the tax base: they are included in gross wagering revenue. Treating a sports betting licence as covering casino or poker: Article 9 authorises sports wagering only, and a tribal enterprise must agree not to offer other interactive gambling. Assuming online horse race betting is live: Article 10 is enacted but the Commission has not launched it. Assuming any brand can apply: an operator needs a designation agreement with one of a limited set of in-state sports properties.

Key facts

Regulator
North Carolina State Lottery Commission (NCSLC)
Regulator type
Sub-national body
Headline tax
23% GGR
Licence required
Yes
Minimum age
21+
Tax base
Gross wagering revenue: the total amount of sports wagers received by the operator, including bonuses and promotional credits, less the amounts paid as winnings, before any deduction for expenses, fees or taxes (G.S. 18C-901(7)). The statutory definition as last read does not mention promotional credits; their inclusion rests on Department of Revenue FAQ answer 13 and the Commission's Where the Money Goes page and FY2027 report definition. The rate is 23% for revenue received on or after 1 July 2026 (Session Law 2026-41) and was 18% from 8 January 2024. A negative month may be carried forward for up to 12 months, and tax on refunded wagers is refundable (G.S. 105-113.126(b), (e)). The tax is paid monthly with Form S-W-101 by the 20th of the following month, by electronic funds transfer where the average monthly payment is at least $20,000.
Capital
Raleigh
Currency
USD
Official languages
English

Licensing

Licence required
Yes
Application window
Rolling
Local establishment required
Not yet verified
Local server required
Yes
Active licences
7 (as of 23 Sept 2026)
Typical time to licence
The Commission must decide a completed operator, service provider or supplier application within 60 days, extendable by 30 days while background checks are outstanding (G.S. 18C-904(i), 18C-906(b), 18C-907(g)).
Bank guarantee or bond
A reserve of at least the greater of $500,000 and the sum of player balances, pending withdrawals, unsettled wagers, unpaid winnings and the average monthly sports wagering tax, held as a bond, letter of credit, payment processor reserves, segregated cash or another approved form with an FDIC-insured bank authorised in the state, with a monthly attestation (G.S. 18C-904(m); 24 NCAC 06A .0413). Separately, a tax bond or irrevocable letter of credit for the Department of Revenue of twice the expected monthly tax, between $50,000 and $2 million (G.S. 105-113.127).
Testing labs accepted
Gaming Laboratories International (GLI), BMM Testlabs
Notable licensees
FanDuel (Betfair Interactive US), BetMGM, DraftKings (Crown NC Gaming), Fanatics Sportsbook, bet365 (Hillside (North Carolina)), theScore Bet (Penn Sports Interactive), Tribal Casino Gaming Enterprise, Eastern Band of Cherokee Indians, Caesars Sportsbook (American Wagering, service provider)
Certification requirements
Wagering systems are tested against the standards incorporated by the rules, including GLI-33 Event Wagering Systems v1.1 and GLI-20 for kiosks; the Commission may accept another jurisdiction's or an approved third party's platform testing (G.S. 18C-904(h)). Geofencing must be Commission-approved and must also exclude players on Indian lands (G.S. 18C-902). Operators need a Certificate of Compliance before registering players.
Barriers to entry
An operator must hold a designation agreement with one of a limited set of in-state sports properties (professional teams in the top league of six sports, qualifying NASCAR tracks and major golf venues, or their sanctioning bodies), and each can designate only one operator. The $1 million licence fee, the $500,000 minimum reserve, in-state servers and background checks on key persons also apply. Seven operators were licensed on 23 September 2026, alongside four service providers and 28 full supplier licensees.

Licence types

  • Interactive sports wagering operator licence

    Scope
    Online sports wagering (and any place of public accommodation at a designating sports facility). Requires a written designation agreement with a professional sports team, a motorsports facility, a professional golf tournament venue or a qualifying NASCAR or golf sanctioning body, each of which may designate only one operator (G.S. 18C-905).
    Term
    5 years, or earlier if the designation agreement ends (G.S. 18C-908(a))
    Application fee
    $1,000,000 as of 8 Jan 2024
    Fee basis
    $1,000,000 licensing fee with the application, refunded less 5% if the application is denied (G.S. 18C-904(b)); $1,000,000 renewal fee (G.S. 18C-908(b)(1)). A tribal gaming enterprise is deemed licensed on application and agreement to the Article (G.S. 18C-928(c)).
    Renewal terms
    Renewal application at least 60 days before expiry; the Commission may deny renewal for violations, a pattern of non-compliance or breach of the tax article (G.S. 18C-908).

  • Service provider licence

    Scope
    Businesses providing covered services (creating markets and determining outcomes) to an operator
    Term
    5 years
    Application fee
    $50,000 as of 8 Jan 2024
    Fee basis
    $50,000 licensing fee, refunded less 5% on denial (G.S. 18C-906(b)); $50,000 renewal fee. Not eligible for a provisional licence.
    Renewal terms
    Renewal application at least 60 days before expiry.

  • Sports wagering supplier licence

    Scope
    Providers of data and odds, platforms, risk management, integrity monitoring and other components
    Term
    5 years
    Application fee
    $30,000 as of 8 Jan 2024
    Fee basis
    $30,000 licensing fee, refunded less 5% on denial (G.S. 18C-907(d)); $30,000 renewal fee. A provisional licence is available on an administratively sufficient application, with a final decision within 180 days.
    Renewal terms
    Renewal application at least 60 days before expiry.

  • Advance deposit wagering (ADW) licence

    Scope
    Online pari-mutuel wagering on horse races
    Term
    5 years
    Application fee
    $1,000,000 as of 14 Jun 2023
    Fee basis
    $1,000,000 application fee and an annual fee of 1% of pari-mutuel wagers placed by residents (G.S. 18C-1005(b), 18C-1010). No ADW licence was listed by the Commission and it states that pari-mutuel wagering is not yet authorised.
    Renewal terms
    Renewal application with the application fee at least 60 days before expiry (G.S. 18C-1005(e)).

Taxation

Headline GGR tax
23% GGR
Effective date
1 Jul 2026
Player winnings tax
Gambling winnings included in federal adjusted gross income are subject to North Carolina individual income tax at the flat rate, 4.25% for 2025 and 3.99% for tax years after 2025, whether or not a Form W-2G is issued. Session Law 2026-41 created a North Carolina itemised deduction for gambling losses, limited to the amount allowed under IRC section 165(d), for tax years beginning on or after 1 January 2025; before that, losses were not deductible in North Carolina. Winnings are also federal taxable income, with losses deductible only by itemising, up to the winnings reported.
Withholding mechanism
Operators are not required to withhold North Carolina income tax from winnings (Department of Revenue FAQ answer 11). Payers issue federal Form W-2G for reportable winnings, and operators must provide for reporting of income tax on winnings where required (G.S. 18C-910(a)(8)).
Tax base
Gross wagering revenue: the total amount of sports wagers received by the operator, including bonuses and promotional credits, less the amounts paid as winnings, before any deduction for expenses, fees or taxes (G.S. 18C-901(7)). The statutory definition as last read does not mention promotional credits; their inclusion rests on Department of Revenue FAQ answer 13 and the Commission's Where the Money Goes page and FY2027 report definition. The rate is 23% for revenue received on or after 1 July 2026 (Session Law 2026-41) and was 18% from 8 January 2024. A negative month may be carried forward for up to 12 months, and tax on refunded wagers is refundable (G.S. 105-113.126(b), (e)). The tax is paid monthly with Form S-W-101 by the 20th of the following month, by electronic funds transfer where the average monthly payment is at least $20,000.

Earmarked levies

  • Allocation of sports wagering tax proceeds (Commission summary, September 2026): $2 million, $1 million and $1 million fixed amounts; then 19.5%, 5.7% and 2.2% to public universities with per-institution caps of $2.9 million, $2.5 million and $400,000; 30% to the Major Events, Games and Attractions Fund up to $30 million; remainder to the General Fund (After reimbursing the Department of Revenue (up to $500,000 a year) and the Commission's administrative costs: $2 million to DHHS for gambling addiction education and treatment, $1 million to North Carolina Amateur Sports for youth sports, $1 million to the North Carolina Youth Outdoor Engagement Commission; then public university athletic departments, the Major Events, Games and Attractions Fund and the General Fund)

Compliance

Minimum age
21+
KYC timing
Identity and age are verified when the account is established, and the exact-match checks must be completed before any deposit, withdrawal or wager (24 NCAC 06A .0702(d), (e)). Identity must be re-verified on reasonable suspicion of compromise.
AML regime
Operators must comply with the federal Bank Secrecy Act, keep currency transaction and suspicious activity reports and supporting records for five years, give them to the Commission on request and notify it of any IRS compliance review (24 NCAC 06A .0416). Internal controls must include an anti-money laundering programme with a responsible officer, staff training, automated monitoring and periodic independent testing (.0417). Operators must detect suspicious or illegal wagering and report integrity concerns to the Commission and the sports governing body (G.S. 18C-910(a)(7), 18C-914(g)).
AML supervisor
Federal Bank Secrecy Act regime (IRS compliance reviews), with the Commission entitled to the records
Deposit limits
Operators must offer daily, weekly and monthly deposit limits; decreases take effect immediately and increases only after the current limit period ends (24 NCAC 06A .0713(a), (b)).
Session limits
No rule-mandated time limit was found. Players must be able to block themselves from an operator for any period from 72 hours to permanently (24 NCAC 06A .0713(c)); the Commission reports that operators also offer time limits, cooling-off periods and reality checks.
Data localisation
All servers needed to place or resolve a wager, other than back-up servers, must be physically located in North Carolina; cloud hosting and out-of-state back-up servers are allowed (G.S. 18C-910(g)).
KYC requirements
Accounts only for natural persons, one per operator. The operator collects full legal name, date of birth, residential address (not a PO box) and Social Security number or its last four digits (or a passport or taxpayer number for a non-citizen), verifies them by database checks or government photo ID with a contemporaneous photograph, and must match last name, date of birth and ID number exactly. It must also confirm the person owns the identity, by knowledge-based questions, phone and email match, ID, device and location history or multi-factor authentication, and screen out ineligible persons (24 NCAC 06A .0701 to .0703; G.S. 18C-912).
Stake limits
Operators must offer daily, weekly and monthly wager limits (24 NCAC 06A .0713(a)(2)). The Commission may not set a maximum or minimum payout or hold percentage (G.S. 18C-902(h)).
Mandatory player messaging
Advertising must state that players must be 21 or older and include a link to and phone number for the North Carolina Problem Gambling Helpline in Commission-provided language (24 NCAC 06A .0902, .0905). Operator websites and social profiles with wagering content must carry a 21+ message. Each operator must have a Commission-approved responsible gaming plan, updated annually and independently reviewed at least every five years (.0601).
Reporting obligations
A daily summary of all wagering activity to the Commission (G.S. 18C-910(h)); wager-level records kept for three years after the event (G.S. 18C-910(b)); prompt reports of abnormal betting and integrity concerns (G.S. 18C-914(g)); monthly tax returns to the Department of Revenue (G.S. 105-113.126(c)); a monthly reserve attestation (24 NCAC 06A .0413(e)); and annual attestations of compliance where required (G.S. 18C-908(e)). The Commission publishes monthly aggregate revenue reports.
Game content restrictions
Wagers only on events in the Commission's sports wagering catalog. The statute bars wagering on youth sports and on injuries, penalties, disciplinary proceedings and replay reviews (G.S. 18C-902(d)), and the Commission also lists political contests and award shows as not approved. Players may not use VPNs or other location-masking technology (G.S. 18C-912(c)(5)).

Minimum age by vertical

  • Online sports betting: 21+
  • Horse race betting: 21+
  • iLottery: 18+

Advertising

Advertising permitted
Yes
Affiliate rules
The operator is responsible for all advertising done on its behalf, whether by employees, agents, affiliated entities or third parties, and whether or not they are licensed (24 NCAC 06A .0904(b), (e)). Affiliate marketers' materials must be retained for two years by the affiliate or the operator (.0909). No separate affiliate licence was found in the statute or rules read.
Sponsorship rules
No implied endorsement by colleges or college athletic associations and no advertising on college campuses, at school sports venues or in college media, although generally available television, radio and digital advertising is not caught (24 NCAC 06A .0901(a)(4), .0902(d)). A sports facility owner may advertise the place of public accommodation at its venue, subject to the same statutory requirements (G.S. 18C-926(e)).
Celebrity and influencer rules
No images, symbols, celebrity or entertainer endorsements, music or language that appeal primarily to under-21s (24 NCAC 06A .0902(c)). Social media content created by paid third parties must disclose the business relationship (.0904(d)).
Social media rules
No advertising on social media platforms used primarily by under-21s; operator-owned websites and social profiles with wagering content must show a 21+ message; paid third-party posts must disclose the relationship (24 NCAC 06A .0902(d)(1), (e); .0904(d)).
Bonus advertising rules
Promotion terms must be full, accurate and accessible, stating dates, rules, eligibility, wagering and redemption requirements, eligible events and cancellation terms. Offers may not be called "free" if the player must risk their own money, or "risk-free" if the player can lose their own money; restricted credits must be cancellable, winnings may not be capped once terms are met, and new-player offers may not delay redemption or require an account for more than 30 days (24 NCAC 06A .0503).
Mandatory warnings
A statement that players must be 21 or older, and the North Carolina Problem Gambling Helpline link and phone number in language provided by the Commission (24 NCAC 06A .0902(a), .0905(a)); the helpline number published by the Commission is 877-718-5543.
Penalties for breach
After notice and a hearing, the Commission may suspend or revoke a licence and impose a civil penalty of up to $10,000 for each violation (G.S. 18C-916).

Restrictions

  • All advertising for operators must not target people under 21, must disclose the operator, must give information about or links to gambling addiction resources, must not mislead a reasonable person and must follow Commission rules (G.S. 18C-910(e)).
  • Advertising must state that players must be 21 or older and include the North Carolina Problem Gambling Helpline link and number, except static logos without inducements (24 NCAC 06A .0902(a), .0905).
  • No depiction of under-21s (other than professional athletes), college students, people in collegiate apparel, schools or colleges, and no implied endorsement by colleges or college athletic associations (.0901(a)(3), (4)).
  • No placement in media used primarily by under-21s, at events where 25% or more of the audience is expected to be under 21 (except permanent static signage at adult venues), at schools, or on college campuses and in college media (.0902(d)).
  • No advertising aimed at, and no direct mail, text or electronic messages to, people in the Voluntary Self-Exclusion Program (.0903).
  • Advertising must not promote excessive wagering, suggest guaranteed success, encourage chasing losses, present betting as a way out of financial problems or as a rite of passage, or claim that more time or money raises the chance of winning (.0907(d)).
  • Claims about winnings must be accurate and substantiated, and average winnings may not be shown without equally prominent average net winnings (.0906).
  • Operators may not advertise illegal gambling in the state unless the advertisement conspicuously says it is not available there (.0904(f)), and may not market credit products to players or refer them to credit providers (.0422).
  • Every direct marketing message must offer an opt-out, honoured within 10 days (.0908); advertising materials must be kept for two years (.0909).

Payments

Credit card ban
No
Crypto stance
Not yet verified
Permitted methods
Cash and cash equivalents converted to cash, Credit and debit cards, Electronic funds transfers, including ACH, Reloadable prepaid accounts or cards verified as issued to the player, Promotional credits and winnings, Other methods approved by the Commission
Withdrawal timeframe rules
Operators must honour a withdrawal request within five days unless they suspect in good faith fraud, event corruption or another violation, in which case they must suspend the account, notify the player and update them every 14 days (24 NCAC 06A .0710). Accounts with no player activity for three years must be closed and unclaimed funds treated as abandoned property after 120 days of contact attempts (.0716). Players must be able to withdraw remaining funds when an account is terminated (G.S. 18C-912(f)).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
After at least 15 days' notice and a hearing, suspension or revocation of a licence and a monetary penalty of up to $10,000 for each violation (G.S. 18C-916). Renewal may be denied for violations, a pattern of non-compliance, breach of the tax article or earlier sanctions (G.S. 18C-908(c)). The Department of Revenue refers failures to register, bond, file or pay to the Commission (G.S. 105-113.126A; Department of Revenue FAQ answer 10).
Criminal penalties
Knowingly offering or engaging in sports wagering in violation of Article 9: Class 2 misdemeanour. Influencing the outcome of a competition that is the subject of wagering: Class G felony. False information on a licence application: Class I felony (G.S. 18C-918). Operating or playing any other game of chance for value: Class 2 misdemeanour (G.S. 14-292).
Operator liability
Licensees are liable for their own and their agents' compliance, including all advertising done on their behalf (24 NCAC 06A .0904). Operators and service providers cannot be charged over under-age or false-information wagers without actual notice and knowledge (G.S. 18C-918(e)).
Player liability
Sports wagering by anyone under 21 is a Class 2 misdemeanour (G.S. 18C-918(b)). Playing or betting on any game of chance outside the authorised forms is a Class 2 misdemeanour under G.S. 14-292. Self-excluded players cannot collect winnings or recover losses.

Notable actions

  • Underdog Sports Wagering16 Dec 2025

    Licensed operator stopped accepting sports wagers in the state, with account holders able to withdraw funds; the Commission said it would keep working with Underdog on unresolved player issues

  • Underdog Sports Wagering, LLC and Hillside (North Carolina), LLC (bet365)23 Sept 2026

    Enforcement update listed for the Commission meeting of 23 September 2026; the outcome had not been published when this record was checked

Market data

Figures on this record are drawn from official regulator data.

Online GGR
$794,751,177 as of 30 Jun 2026
Reporting year
2026
Year-on-year growth
22.7%
Licensed operators
7

GGR by vertical

  • Online sports betting: $794,751,177 as of 30 Jun 2026

Timeline

  1. 14 Jun 2023

    Session Law 2023-42 enacted, legalising sports wagering and advance deposit wagering on horse races

  2. 8 Jan 2024

    Sports wagering tax and first Commission rules take effect

  3. 10 Jan 2024

    Commission approves GLI and BMM Testlabs as independent testing laboratories

  4. 24 Jan 2024

    Commission sets 11 March 2024 as launch day, with account registration from 1 March

  5. 21 Feb 2024

    Commission approves the Voluntary Self-Exclusion Program

  6. 29 Feb 2024

    Eight interactive sports wagering operator licences issued, including the Eastern Band of Cherokee Indians' enterprise

  7. 11 Mar 2024

    Online sports betting launches with eight operators

  8. 26 Sept 2024

    Commission starts rulemaking for online pari-mutuel wagering, with no launch date

  9. 25 Nov 2025

    Penn Sports Interactive announces the rebrand of ESPN BET as theScore Bet

  10. 16 Dec 2025

    Underdog stops accepting sports wagers in North Carolina

  11. 30 Jun 2026

    Fiscal year 2026 closes with $7.62 billion wagered and $794.8 million gross wagering revenue

  12. 1 Jul 2026

    Tax on gross wagering revenue rises from 18% to 23% under Session Law 2026-41

  13. 7 Jul 2026

    Governor Stein signs Senate Bill 257, the first full state budget in more than two years

  14. 23 Jul 2026

    Department of Revenue explains the new state deduction for gambling losses under Session Law 2026-41

  15. 27 Aug 2026

    July 2026 revenue report, the first at 23%: $566.3 million wagered and $63.2 million gross wagering revenue

  16. 23 Sept 2026

    Commission meeting agenda lists an enforcement update on Underdog and bet365

Outlook

The first full year at 23% runs to June 2027, and the Commission's monthly reports will show its effect; the July 2026 report is the first at the new rate. The Commission's 23 September 2026 meeting takes an enforcement update on Underdog and bet365 and a State Auditor performance audit report. Online horse race betting remains authorised but not launched, with no date set. No bill to authorise online casino was confirmed from a primary source in this review.

Frequently asked questions

What is the sports betting tax rate in North Carolina?
23% of gross wagering revenue for revenue received on or after 1 July 2026, up from 18% under Session Law 2026-41. Gross wagering revenue includes promotional credits wagered, less winnings paid.
Who regulates sports betting in North Carolina?
The North Carolina State Lottery Commission, which also runs the Education Lottery. The Department of Revenue collects the tax and holds operators' tax bonds.
What does an operator licence cost and who can get one?
$1 million, for five years, renewable for another $1 million. The applicant needs a designation agreement with a professional team, a qualifying NASCAR track or golf venue, or a qualifying sanctioning body, each of which can designate only one operator. A tribal gaming enterprise is deemed licensed on agreeing to the Article.
Are online casino and poker legal?
No. There is no licensing regime, and operating or playing a game of chance for value is a Class 2 misdemeanour under G.S. 14-292. Only sports wagering and the state lottery's online sales are available.
Can players deduct gambling losses from state income tax?
Yes, from tax year 2025: Session Law 2026-41 created an itemised deduction for gambling losses up to the federal limit. Operators are not required to withhold state income tax from winnings.
How large is the market?
In fiscal year 2026 (July 2025 to June 2026) players wagered $7.62 billion and operators reported $794.8 million of gross wagering revenue, 22.7% more than the previous year, according to the Commission's preliminary figures.

iGT coverage of United States - North Carolina

Kalshi's NFL Markets Hit Record Volume, Surpassing Elections on Eve of Regulatory Showdown
Prediction Markets

AGA Study Finds Prediction-Market Users Overestimate Their Maths Skills

Research commissioned by the American Gaming Association says gamblers score higher on financial literacy than non-gamblers, and that prediction-market users are nearly as confident as sports bettors but test like non-gamblers. The trade body is using it against the exchanges.

Sources

  1. N.C. Gen. Stat. Chapter 18C, Article 9, Sports Wagering (G.S. 18C-901 to 18C-928), as on ncleg.gov on 11 June 2026

    North Carolina General Assembly (read from the Internet Archive copy)

    ncleg.gov refused every request from this machine on 2026-09-23 (Cloudflare block, also through a rendered browser), so the official text was read from the Internet Archive snapshot of the ncleg.gov page. The snapshot predates Session Law 2026-41 (July 2026), so any amendment that law made to Article 9 is not reflected; the Commission's current pages and the Department of Revenue notice of 24 July 2026 were used for the changes known to date.

    Tier 1Accessed 23 Sept 2026
  2. N.C. Gen. Stat. Chapter 18C, Article 10, Pari-Mutuel Wagering (G.S. 18C-1001 to 18C-1015), as on ncleg.gov on 9 May 2026

    North Carolina General Assembly (read from the Internet Archive copy)

    ncleg.gov refused every request from this machine on 2026-09-23 (Cloudflare block, also through a rendered browser), so the official text was read from the Internet Archive snapshot of the ncleg.gov page.

    Tier 1Accessed 23 Sept 2026
  3. N.C. Gen. Stat. Chapter 105, Article 2E, Tax on Interactive Sports Wagering Operators (G.S. 105-113.125 to 105-113.128), as on ncleg.gov on 8 February 2026

    North Carolina General Assembly (read from the Internet Archive copy)

    ncleg.gov refused every request from this machine on 2026-09-23 (Cloudflare block, also through a rendered browser), so the official text was read from the Internet Archive snapshot of the ncleg.gov page. This copy still shows the 18% rate in G.S. 105-113.126(a) and the earlier distribution in G.S. 105-113.128. The rate was raised to 23% from 1 July 2026 by Session Law 2026-41 (Department of Revenue notice of 24 July 2026), and the Commission's Where the Money Goes page shows a different distribution of proceeds; the record uses those later official statements for both.

    Tier 1Accessed 23 Sept 2026
  4. N.C. Gen. Stat. Chapter 14, Article 37, Lotteries, Gaming, Bingo and Raffles (including G.S. 14-292 and 14-292.2), as on ncleg.gov on 10 April 2026

    North Carolina General Assembly (read from the Internet Archive copy)

    ncleg.gov refused every request from this machine on 2026-09-23 (Cloudflare block, also through a rendered browser), so the official text was read from the Internet Archive snapshot of the ncleg.gov page.

    Tier 1Accessed 23 Sept 2026
  5. NC Gaming: Legal Wagering in North Carolina (North Carolina State Lottery Commission regulated gaming website)

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026
  6. About: sports wagering in North Carolina, approved wager types and prohibited events

    North Carolina State Lottery Commission

    The page still states that "an 18% tax is applied" to gross wagering revenue. The Department of Revenue notice of 24 July 2026 and the Commission's own Where the Money Goes page and July 2026 revenue report give 23% from 1 July 2026; the record uses 23%.

    Tier 1Accessed 23 Sept 2026
  7. Sports Wagering Law (the State Lottery Act, Chapter 18C, Articles 9 and 10)

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026
  8. Approved Licensees: interactive sports wagering operators, service providers and suppliers

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026
  9. Where The Money Goes: tax rate and allocation of sports wagering tax proceeds

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026
  10. Complaints: filing a complaint against a licensee

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026
  11. Responsible Gaming: information and tools

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026
  12. Voluntary Self-Exclusion Program

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026
  13. Player Frequently Asked Questions

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026
  14. Applicant Frequently Asked Questions (licence types and fees)

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026
  15. Commission Members

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026
  16. Regulated Gaming Staff

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026
  17. Technical Manuals and Bulletins (standards incorporated by reference)

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026
  18. North Carolina State Lottery Commission Rules Manual for Sports Wagering and Pari-Mutuel Wagering, 24 NCAC 06A (updated as of 18 December 2024, with amendments effective 17 January 2025)

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026
  19. North Carolina State Lottery Commission Meeting agenda, 23 September 2026

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026Published 23 Sept 2026
  20. Launch date set, operators to begin registering players

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026Published 24 Jan 2024
  21. Commission approves two testing laboratories

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026Published 10 Jan 2024
  22. Commission approves Voluntary Self-Exclusion Program

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026Published 21 Feb 2024
  23. Commission issues seven interactive sports wagering operator licenses

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026Published 29 Feb 2024
  24. Commission issues eighth interactive sports wagering operator license

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026Published 29 Feb 2024
  25. First legal sports bets made in North Carolina

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026Published 11 Mar 2024
  26. Lottery Commission receives update on pari-mutual wagering

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026Published 26 Sept 2024
  27. Penn Sports Interactive rebranding ESPN BET as theScore Bet

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026Published 25 Nov 2025
  28. North Carolina State Lottery Commission shares upcoming change to sports wagering operator (Underdog exit)

    North Carolina State Lottery Commission

    Tier 1Accessed 23 Sept 2026Published 10 Dec 2025
  29. Report on sports wagering revenue in July posted

    North Carolina State Lottery Commission

    Tier 2Accessed 23 Sept 2026Published 27 Aug 2026
  30. Sports Betting Revenue Report, FY 2025 (July 2024 to June 2025, preliminary operator-reported figures)

    North Carolina State Lottery Commission

    Tier 2Accessed 23 Sept 2026
  31. Sports Betting Revenue Report, FY 2026 (July 2025 to June 2026, preliminary operator-reported figures)

    North Carolina State Lottery Commission

    Tier 2Accessed 23 Sept 2026
  32. Sports Betting Revenue Report, FY 2027 (July 2026, preliminary operator-reported figures)

    North Carolina State Lottery Commission

    Tier 2Accessed 23 Sept 2026
  33. Sports Wagering (excise tax on interactive sports wagering operators)

    North Carolina Department of Revenue

    Tier 1Accessed 23 Sept 2026
  34. Important Notice: Interactive Sports Wagering Operator Tax Increase (Session Law 2026-41)

    North Carolina Department of Revenue

    Tier 1Accessed 23 Sept 2026Published 24 Jul 2026
  35. Important Notice: Excise Tax on Interactive Sports Wagering Operators (effective 8 January 2024)

    North Carolina Department of Revenue

    Tier 1Accessed 23 Sept 2026Published 12 Apr 2024
  36. Important Notice: Interactive Sports Wagering Operators Required to Submit Tax Payments by Electronic Funds Transfer

    North Carolina Department of Revenue

    Tier 1Accessed 23 Sept 2026
  37. Frequently Asked Questions Regarding the Excise Tax on Interactive Sports Wagering Operators and Winnings for Income Tax Purposes

    North Carolina Department of Revenue

    Answer 17 (gambling losses not deductible in North Carolina) is superseded for tax years from 2025 by Session Law 2026-41, as explained in the Department's notice of 23 July 2026.

    Tier 1Accessed 23 Sept 2026Published 16 Aug 2024
  38. Important Notice: Impact of Recently Enacted Laws on North Carolina Individual and Corporate Income Tax Returns (Session Laws 2026-31 and 2026-41)

    North Carolina Department of Revenue

    Tier 1Accessed 23 Sept 2026Published 23 Jul 2026
  39. Individual Income Tax: Tax Rate Schedules

    North Carolina Department of Revenue

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

    Internal Revenue Service

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2026
  41. Play Online: Digital Instants and Draw Games, geolocation and age requirement

    North Carolina Education Lottery

    Tier 1Accessed 23 Sept 2026
  42. Governor Stein Signs State Budget, Enacting Historic Pay Raises for Teachers and Law Enforcement (Senate Bill 257)

    Office of the Governor of North Carolina

    Tier 2Accessed 23 Sept 2026Published 7 Jul 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

Cookie Preferences

Choose which cookies you want to accept. Essential cookies are required for the website to function properly.

Required

Necessary for the website to function. Cannot be disabled.

Help us understand how visitors interact with our website.

Used to deliver relevant advertisements and track ad performance.

Remember your preferences and settings for a better experience.