United States - Vermont: gambling regulation and licensing

Vermont regulates gambling through the Department of Liquor and Lottery, led by a Commissioner, with a five-member Board of Liquor and Lottery appointed by the Governor that adopts sports wagering procedures and can sanction operators. The Department runs the state lottery, whose tickets are sold only for cash by licensed retail agents, and since Act 63 of 2023 (31 V.S.A. chapter 25) it oversees sports wagering. Sports betting is mobile only. The statute requires the Department to contract with between two and six operators chosen by competitive bid, and DraftKings, FanDuel and Fanatics have operated since 11 January 2024; there are no retail sportsbooks. There is no gaming tax as such: each operator pays a $550,000 fee every three years and a revenue share set in bidding of at least 20% of adjusted gross sports wagering revenue, which the Department's monthly reports show at a blended 31.7%. In fiscal year 2026 (July 2025 to June 2026) bettors staked $236.9 million, producing $24.8 million of adjusted gross revenue and $7.9 million for the state, on the Department's unaudited monthly figures. The minimum age is 21 for sports wagering and 18 for the lottery and for paid fantasy contests, whose operators register with the Department for $5,000 a year. Online casino, online poker and online lottery sales have no legal basis, there are no commercial casinos, pari-mutuel racing is banned, and winning or losing money by gambling is itself an offence punishable by a fine (13 V.S.A. section 2141). Nonprofits may run raffles, bingo and casino nights. Revised sports wagering procedures adopted on 13 May 2026 take effect on 1 October 2026 and add loss limits and a source of funds review. Bills to ban prediction market contracts, license two casinos or repeal the lottery had no action beyond committee.

Regulator

Vermont Department of Liquor and Lottery (DLL)

Regulator type

Sub-national body

Headline tax

31.7% GGR

Licence required

Yes

Minimum age

21+

Tax base

There is no state gaming tax on sports wagering. Operators pay the Department a revenue share of adjusted gross sports wagering revenue, defined as gross receipts excluding voided bets, less winnings paid and any federal excise tax (31 V.S.A. section 1301(1)); the share is set in each operator's bid and may not be below 20% (section 1320(d)). The 31.7% is the blended rate shown in the Department's monthly reports (it ranged from 31.6% to 31.9% between July 2025 and August 2026); individual contract rates were not found. Monthly negative revenue may be carried forward for up to twelve months, and payment is due by the 20th of the following month (Procedures Part VIII). Operators also pay the $550,000 operator fee every three years. Revenue goes to the Sports Wagering Enterprise Fund, which transferred $6,139,162 to the General Fund for FY 2025.

Licence required

Yes

Application window

Closed

Local establishment required

Not yet verified

Local server required

Yes

Licence cap

6

Active licences

3 (as of 10 Mar 2026)

Bank guarantee or bond

Operators must hold a reserve in cash, cash equivalents, payment processor receivables or reserves, an irrevocable letter of credit or a bond of not less than the greater of $50,000 or the sum of player balances, pending withdrawals, unsettled wagers and unpaid winnings, with a monthly attestation (Procedures Part V, section 6.0). Fantasy operators must segregate player funds or hold an equivalent reserve (31 V.S.A. section 1331(a)(7)).

Notable licensees

DraftKings (sports wagering operator), FanDuel (sports wagering operator), Fanatics Sportsbook (sports wagering operator)

Certification requirements

Wagering systems must meet or exceed GLI-33, Standards for Event Wagering Systems (31 V.S.A. section 1303(b)(2)), with documented security testing by a licensed third-party contractor approved by the Department within 90 days of launch and annually, integration with an independent control system, and geolocation services certified by the approved independent testing laboratory (Procedures Part III, sections 5.0 and 8.0). Applicants and their principals undergo fingerprint-based criminal history checks (section 1320(e)).

Barriers to entry

Mobile sports wagering is open only through a Department procurement: the statute caps operators at six and the three contracts were awarded after a 2023 request for proposals, with bids scored on the revenue share offered, responsible gaming and market plans. There is no retail sports betting and no licence route for online casino, poker or lottery.

Headline GGR tax

31.7% GGR

Effective date

11 Jan 2024

Player winnings tax

Gambling winnings are taxable income for Vermont income tax, and Act 63 made proceeds from wagering transactions in Vermont Vermont income of nonresidents (32 V.S.A. section 5823(b)(6)). Payers required to withhold federal tax must also withhold Vermont tax at the rate the Commissioner of Taxes prescribes (32 V.S.A. section 5841); the Vermont Lottery withholds at least 6% on prizes over $5,000 and 7.2% for nonresident aliens. Winnings are also federal taxable income, with losses deductible only by itemising.

Withholding mechanism

Vermont withholding follows federal withholding (32 V.S.A. section 5841). Sportsbooks must withhold or report player income tax as required by state and federal law and disclose tax liabilities on payouts above IRS limits (Procedures Part V, section 8.0). Payers issue federal Form W-2G for reportable winnings.

Tax base

There is no state gaming tax on sports wagering. Operators pay the Department a revenue share of adjusted gross sports wagering revenue, defined as gross receipts excluding voided bets, less winnings paid and any federal excise tax (31 V.S.A. section 1301(1)); the share is set in each operator's bid and may not be below 20% (section 1320(d)). The 31.7% is the blended rate shown in the Department's monthly reports (it ranged from 31.6% to 31.9% between July 2025 and August 2026); individual contract rates were not found. Monthly negative revenue may be carried forward for up to twelve months, and payment is due by the 20th of the following month (Procedures Part VIII). Operators also pay the $550,000 operator fee every three years. Revenue goes to the Sports Wagering Enterprise Fund, which transferred $6,139,162 to the General Fund for FY 2025.

Minimum age

21+

National self-exclusion

Vermont Self-Exclusion List for mobile sports wagering, for 1, 3 or 5 years or lifetime (31 V.S.A. section 1302(c)(5); Procedures Part VI, section 2.0) (mandatory)

KYC timing

Before any deposit, withdrawal or wager (Procedures Part IV, section 2.3).

AML regime

Operators must comply with the Bank Secrecy Act (31 U.S.C. sections 5311 to 5332), keep currency transaction and suspicious activity reports for the contract term plus three years, notify the Department of IRS compliance reviews, and run AML procedures with a responsible officer, staff training, automated monitoring and periodic independent testing (Procedures Part V, sections 9.0 and 10.0), alongside an integrity monitoring system for suspicious wagering (section 11.0). From 1 October 2026 operators must also complete an annual AML risk assessment and give the audit report to the Department (2026 Procedures Part V, section 10.3) and report fraud, underage gambling and suspicious conduct within 30 days (section 11.10).

AML supervisor

Vermont Department of Liquor and Lottery (under contract and procedures); federal Bank Secrecy Act obligations apply

Deposit limits

Operators must let players set daily, weekly and monthly deposit and wager limits; decreases take effect immediately and increases only after the current period ends (31 V.S.A. sections 1302(c)(4), 1340(d)(3); Procedures Part IV, section 9.0). When lifetime deposits pass $2,500, and every year after, wagering is paused until the player acknowledges the threshold and receives problem gambling information (section 7.3).

Loss limits

From 1 October 2026 operators must offer daily, weekly and monthly loss limits that players can set (2026 Procedures Part IV, section 9.4). No mandatory loss cap applies.

Session limits

Platforms must show a periodic pop-up of time spent and offer a means to take a break in play (31 V.S.A. section 1340(d)(6)(E), (F)). From 1 October 2026 operators must also offer a daily time limit (2026 Procedures Part IV, section 9.3). No mandatory session cap was found.

Source of funds thresholds

From 1 October 2026, a source of wealth or source of funds review when a player deposits more than $10,000 in aggregate within 24 hours, at least once in any 24-month period in which that happens, with reviews provided to the Department on request (2026 Procedures Part IV, section 7.7). The 2023 procedures set no threshold.

Central monitoring system

Integration with an independent control system to ensure the integrity of wagering information is a minimum standard (31 V.S.A. section 1303(b)(1)(F)); the Department has access to sports wagering data (Procedures Part V, section 18.0).

Data localisation

Unless the Department approves otherwise in writing, the primary server for accepting and storing wagers must be in a secure location in Vermont; other servers need Department approval, and cloud hosting may be approved for duplicate or non-transactional data (Procedures Part III, section 7.0). Wagers must be initiated and received in Vermont (31 V.S.A. section 1302(c)(3)), with geolocation checks at least every 20 minutes, or every 5 minutes within a mile of the border for static connections (Part III, section 5.2).

KYC requirements

At account opening the operator must verify name, date of birth and government identification number through secure online databases or photo identification plus a contemporaneous photograph (31 V.S.A. section 1302(c)(2); Procedures Part IV, section 2.0). Last name, date of birth and ID number need an exact match; the operator must also confirm the person owns the identity (knowledge-based questions, phone and email match, ID credential or behavioural data) before any deposit, withdrawal or wager, and re-verify on suspicion of compromise. One account per person (section 1340(d)(1)). Fantasy operators verify that players are 18 or over through commercial databases (section 1331(a)(3)). Lottery tickets may not be sold to people under the age of majority (31 V.S.A. section 659), which is 18 (1 V.S.A. section 173). From 1 October 2026 electronic database verification must be combined with examination of government-issued photo identification, unless the Department approves a risk-based method (2026 Procedures Part IV, section 2.0).

Stake limits

Not yet verified

Mandatory player messaging

Each site and app must conspicuously display responsible gaming information, a problem gambling telephone number, self-exclusion information, the player's available balance and a link to the player protection rules (31 V.S.A. section 1340(d)(6)). The Department publicises the Vermont Gambling Helpline, 1-800-522-4700.

Reporting obligations

Annual responsible gaming plan to the Department and the Department of Mental Health, with an independent review at least every five years (section 1340(a), (b)); financial and compliance reports on request and audits (section 1323); monthly revenue share returns (Procedures Part VIII); reports of errors and unapproved wagers (Part V, section 7.2); unresolved player complaints notified to the Department (Part V, section 13.8). Losses and withheld winnings of self-excluded players are paid to the Department within 45 days (Part VI, section 4.5).

Game content restrictions

No wagers on Vermont college teams except in tournaments, on high school or collegiate events held in Vermont, or on events whose participants are mainly under 18 (31 V.S.A. section 1301(10)). Only approved event categories and wager types may be offered (section 1302(e)). The catalogue bars individual player props on NCAA games, injury, penalty and officiating props, voted awards and drafts. Fantasy contests may not be based on college, high school or youth events (section 1331(e)).

Advertising permitted

Yes

Affiliate rules

Bidders had to describe their player acquisition model and advertising and affiliate programmes (31 V.S.A. section 1320(b)(5)). No separate affiliate registration was found in the statute or procedures.

Celebrity and influencer rules

No specific influencer rule was found; advertisements may not depict or imply endorsement by people under 21 or colleges and college athletic associations (section 1340(e); Procedures Part VII, section 1.1(d)).

Bonus advertising rules

Promotions must state their dates, rules, prizes, eligibility, wagering and redemption requirements and cancellation terms; they may not be called free or risk-free if the player must risk their own money, and operators may not restrict withdrawal of the player's own funds (31 V.S.A. section 1303(b)(7)). Material conditions must appear at first presentation with others one click away, and no inducement may exceed a value set by the Department (Procedures Part VII, section 6.0).

Mandatory warnings

Advertisements must carry problem gambling assistance information or direct consumers to it, including a toll-free help number approved by the Department, or refer to a website or app that does (Procedures Part VII, section 2.0).

Penalties for breach

An operator that violates chapter 25 may be fined up to $25,000 for a first, $75,000 for a second and $150,000 for a third violation, and its contract may be terminated (31 V.S.A. section 1325(b), (c)); the Board may also suspend operations (section 1324). Fantasy operators that breach subchapter 3 commit an unfair and deceptive act enforced by the Attorney General (section 1334).

Credit card ban

Yes

Crypto stance

Not addressed

Permitted methods

Debit card, Electronic funds transfer, Cash equivalents converted to cash (the procedures define cash equivalents to include digital, crypto and virtual currencies), Promotional or bonus credit, Winnings, Other methods approved by the Department

Withdrawal timeframe rules

Operators must honour a withdrawal request within seven calendar days unless they suspect fraud in good faith, in which case they suspend the account and update the player every 14 days (Procedures Part IV, section 7.5). Accounts with no player activity for three years are closed and the balance, less processing fees, is paid to the player (section 13.0).

Currency restrictions

Cash means US currency (Procedures Part I, definitions).

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

The Board may impose monetary penalties, suspend or terminate an operator after notice and 30 days to cure (31 V.S.A. section 1324; Procedures Part IX), and the Department may sue for damages or injunctions. Operator fines: up to $25,000, $75,000 and $150,000 for first, second and third violations (section 1325(b)).

Criminal penalties

Unauthorised sports wagering by a corporation, association or partnership: up to $50,000 or six months for a first violation, $150,000 or one year for a second, $300,000 or two years for a third (section 1325(a)). Bookmaking or pool selling: up to $250 or six months, then up to $2,000 or five years (13 V.S.A. sections 2151, 2152). Running an unauthorised lottery or game of chance: up to one year or $10,000 (section 2101). Winning or losing money by gambling: fine of $10 to $200 (section 2141).

Operator liability

Operators are bound by their contracts and the Board's procedures, may not accept wagers from prohibited bettors, on prohibited events or from people outside Vermont (section 1321), and must pay the Department the losses and withheld winnings of self-excluded players (Procedures Part VI, section 4.5).

Player liability

A person who wins or loses money or anything of value by play or hazard at any game, or by betting on it, is fined $10 to $200 (13 V.S.A. section 2141). Sports wagering and fantasy contests under chapter 25 are exempt from chapter 51 (31 V.S.A. section 1306). Prohibited sports bettors and anyone under 21 may not wager.

Figures on this record are drawn from official regulator data.

Online GGR

$24,845,870 as of 30 Jun 2026

Reporting year

2026

Year-on-year growth

27%

Licensed operators

3

1. 27 Apr 1977

   State lottery statute (31 V.S.A. chapter 14) takes effect (1977 Acts No. 82)

2. 14 Jun 2023

   Governor approves H.127, Act 63, legalising mobile sports wagering; in force on passage

3. 14 Jun 2023

   Board approves the sports wagering operator RFP evaluation criteria

4. 19 Jul 2023

   Board approves the Sports Wagering Procedures

5. 12 Dec 2023

   Department announces contracts with DraftKings, FanDuel and Fanatics; player pre-registration opens

6. 11 Jan 2024

   Mobile sports wagering goes live

7. 30 Jun 2025

   First full fiscal year closes: $212.5 million handle, $19.6 million adjusted gross revenue, $6.2 million revenue share

8. 25 Feb 2026

   H.913 on prediction markets introduced and referred to committee

9. 30 Apr 2026

   Attorney General joins a bipartisan coalition of 41 attorneys general urging the CFTC to recognise state authority over sports event contracts

10. 13 May 2026

    Board adopts revised Sports Wagering Procedures, effective 1 October 2026

11. 19 May 2026

    Department executes search warrant on an unlicensed poker operation in Essex Junction

12. 30 Jun 2026

    Fiscal year 2026 closes with $236.9 million handle, $24.8 million adjusted gross revenue and $7.9 million revenue share (monthly reports)

13. 1 Oct 2026

    Revised Sports Wagering Procedures take effect, adding loss and time limits and a $10,000 source of funds review

The Board's revised sports wagering procedures, adopted on 13 May 2026, take effect on 1 October 2026, bringing mandatory loss and time limit tools, a $10,000 source of funds review trigger and annual AML risk assessments. Operator fees are next due in fiscal year 2027, the point at which the three-year fee is reassessed under 31 V.S.A. section 1320(c). The Department and the Department of Mental Health report to the General Assembly on problem gambling by 15 January each year. Bills to ban prediction market contracts and add a $0.50 per-wager fee (H.913), license two casinos (S.318), permit poker events (S.319) and repeal the lottery and sports wagering (H.133) had no recorded action beyond the committee stage.

Who can offer online sports betting in Vermont?

Only operators contracted by the Department of Liquor and Lottery after a competitive bid. The statute allows two to six; DraftKings, FanDuel and Fanatics have operated since 11 January 2024. There are no retail sportsbooks.

What does the state take from sports betting?

A revenue share of adjusted gross sports wagering revenue set in each operator's bid, with a statutory floor of 20%; the Department reports a blended 31.7%. Each operator also pays a $550,000 fee every three years.

What is the minimum age?

21 for sports wagering. 18 for the lottery and for paid fantasy contests.

Are online casino, poker and lottery legal?

No. No statute authorises them, lottery tickets may be sold only for cash through licensed agents, and winning or losing money by unauthorised gambling is an offence punishable by a fine of $10 to $200 under 13 V.S.A. section 2141.

How large is the market?

In fiscal year 2026 (July 2025 to June 2026) bettors wagered $236.9 million, producing $24.8 million of adjusted gross revenue and $7.9 million for the state, on the Department's monthly reports. That was about 27% more revenue than FY 2025's $19.6 million.

What changes next?

Revised sports wagering procedures adopted by the Board on 13 May 2026 take effect on 1 October 2026, adding loss and time limits and a source of funds review for deposits over $10,000 in 24 hours. Operator fees are next due in fiscal year 2027. Bills on prediction markets, casinos and poker had not moved beyond committee.

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1. Department of Liquor and Lottery: home page (Commissioner Wendy Knight; press releases; Board of Liquor and Lottery)

   Vermont Department of Liquor and Lottery

   Tier 1Accessed 23 Sept 2026
2. Vermont Board of Liquor and Lottery: five members appointed by the Governor

   Vermont Department of Liquor and Lottery

   Tier 1Accessed 23 Sept 2026
3. Exclusion List: Vermont self-exclusion list for mobile sports wagering (1, 3 or 5 years or lifetime)

   Vermont Department of Liquor and Lottery

   Tier 1Accessed 23 Sept 2026
4. Sports Wagering Procedures: procedures approved 13 May 2026 (effective 1 October 2026) and procedures approved 19 July 2023

   Vermont Department of Liquor and Lottery

   Tier 1Accessed 23 Sept 2026
5. State of Vermont Sports Wagering Procedures, approved 19 July 2023 (Parts I to IX)

   Vermont Board of Liquor and Lottery

   Tier 1Accessed 23 Sept 2026Published 19 Jul 2023
6. State of Vermont Sports Wagering Procedures as adopted 13 May 2026, effective 1 October 2026

   Vermont Board of Liquor and Lottery

   Tier 1Accessed 23 Sept 2026Published 13 May 2026
7. Catalog of Approved Events for Sports Wagering (updated 4 May 2026), including impermissible wagers

   Vermont Department of Liquor and Lottery

   Tier 1Accessed 23 Sept 2026Published 4 May 2026
8. Sports Wagering Operator RFP Evaluation Criteria, approved 14 June 2023

   Vermont Board of Liquor and Lottery

   Tier 1Accessed 23 Sept 2026Published 14 Jun 2023
9. Department of Liquor and Lottery Annual Report, fiscal year 2024 (6th annual report, dated 10 March 2025)

   Vermont Department of Liquor and Lottery

   Tier 2Accessed 23 Sept 2026Published 10 Mar 2025
10. Department of Liquor and Lottery 2025 Annual Report, fiscal year 2025 (7th annual report, dated 10 March 2026)

    Vermont Department of Liquor and Lottery

    Tier 2Accessed 23 Sept 2026Published 10 Mar 2026
11. Monthly Sports Wagering Reports 2025: executive summary reports, January to December 2025

    Vermont Department of Liquor and Lottery

    Fiscal year 2026 totals in this record are the sum of the twelve monthly executive summary reports for July 2025 to June 2026, all opened on 23 September 2026; they are unaudited monthly figures, not an annual statement. Year-on-year growth of 27.0% compares them with $19,560,014 summed from the twelve FY 2025 monthly reports (July 2024 to June 2025, the earlier six on the Department's 2024 monthly reports page); the FY 2025 annual report rounds this to $19.6 million.

    Tier 2Accessed 23 Sept 2026
12. Monthly Sports Wagering Reports 2026: executive summary reports, January to August 2026

    Vermont Department of Liquor and Lottery

    Tier 2Accessed 23 Sept 2026
13. DLL Sports Wagering Summary Report, June 2026 (handle, adjusted gross revenue, 31.7% revenue share rate)

    Vermont Department of Liquor and Lottery

    Tier 2Accessed 23 Sept 2026
14. DLL Sports Wagering Summary Report, August 2026

    Vermont Department of Liquor and Lottery

    Tier 2Accessed 23 Sept 2026
15. Mobile Sports Wagering to Launch in January: State contracts with three operators for online sports wagering

    Vermont Department of Liquor and Lottery

    Tier 2Accessed 23 Sept 2026Published 12 Dec 2023
16. Mobile Sports Wagering Goes Live January 11, 2024

    Vermont Department of Liquor and Lottery

    The release says Act 63 was signed in June 2024; the legislature's bill status page and the act show the Governor approved it on 14 June 2023, which this record follows.

    Tier 2Accessed 23 Sept 2026Published 10 Jan 2024
17. Department of Liquor and Lottery Executes Search Warrant on Illegal Essex Junction Gambling Operation

    Vermont Department of Liquor and Lottery

    Tier 2Accessed 23 Sept 2026Published 20 May 2026
18. Bill Status H.127 (Act 63), an act relating to sports wagering (Governor approved 14 June 2023)

    Vermont General Assembly

    Tier 1Accessed 23 Sept 2026Published 14 Jun 2023
19. Act No. 63 (2023), an act relating to sports wagering, as enacted

    Vermont General Assembly

    Tier 1Accessed 23 Sept 2026Published 14 Jun 2023
20. 31 V.S.A. chapter 25, Sports Wagering (sections 1301 to 1341a)

    Vermont General Assembly

    The Vermont Statutes Online is the legislature's unofficial copy of the Vermont Statutes Annotated and, when read on 23 September 2026, stated that it included the actions of the 2025 session. Amendments made in the 2026 session would not appear; none of the 2026 gambling bills read for this record had passed.

    Tier 1Accessed 23 Sept 2026
21. 31 V.S.A. chapter 14, State Lottery, including the Tri-State Lotto Compact

    Vermont General Assembly

    The Vermont Statutes Online is the legislature's unofficial copy of the Vermont Statutes Annotated and, when read on 23 September 2026, stated that it included the actions of the 2025 session. Amendments made in the 2026 session would not appear; none of the 2026 gambling bills read for this record had passed.

    Tier 1Accessed 23 Sept 2026
22. 13 V.S.A. chapter 51, Gambling and Lotteries

    Vermont General Assembly

    The Vermont Statutes Online is the legislature's unofficial copy of the Vermont Statutes Annotated and, when read on 23 September 2026, stated that it included the actions of the 2025 session. Amendments made in the 2026 session would not appear; none of the 2026 gambling bills read for this record had passed.

    Tier 1Accessed 23 Sept 2026
23. 7 V.S.A. chapter 5, Department of Liquor and Lottery (section 101, composition of the Department and Board)

    Vermont General Assembly

    The Vermont Statutes Online is the legislature's unofficial copy of the Vermont Statutes Annotated and, when read on 23 September 2026, stated that it included the actions of the 2025 session. Amendments made in the 2026 session would not appear; none of the 2026 gambling bills read for this record had passed.

    Tier 1Accessed 23 Sept 2026
24. 1 V.S.A. section 173, Minors: persons of the age of 18 years are of age

    Vermont General Assembly

    The Vermont Statutes Online is the legislature's unofficial copy of the Vermont Statutes Annotated and, when read on 23 September 2026, stated that it included the actions of the 2025 session. Amendments made in the 2026 session would not appear; none of the 2026 gambling bills read for this record had passed.

    Tier 1Accessed 23 Sept 2026
25. 32 V.S.A. section 5841, requirement and rate of income tax withholding

    Vermont General Assembly

    The Vermont Statutes Online is the legislature's unofficial copy of the Vermont Statutes Annotated and, when read on 23 September 2026, stated that it included the actions of the 2025 session. Amendments made in the 2026 session would not appear; none of the 2026 gambling bills read for this record had passed.

    Tier 1Accessed 23 Sept 2026
26. Bill Status H.913, an act relating to prohibiting certain prediction markets securities (introduced 25 February 2026)

    Vermont General Assembly

    Tier 1Accessed 23 Sept 2026Published 25 Feb 2026
27. H.913 as introduced (short form), statement of purpose

    Vermont General Assembly

    Tier 1Accessed 23 Sept 2026Published 25 Feb 2026
28. Bill Status S.318, an act relating to casino gaming (introduced 27 January 2026)

    Vermont General Assembly

    Tier 1Accessed 23 Sept 2026Published 27 Jan 2026
29. S.318 as introduced: licences for up to two casinos

    Vermont General Assembly

    Tier 1Accessed 23 Sept 2026Published 27 Jan 2026
30. Bill Status S.319, an act relating to limited wagering event permits for poker games and tournaments (introduced 27 January 2026)

    Vermont General Assembly

    Tier 1Accessed 23 Sept 2026Published 27 Jan 2026
31. S.319 as introduced: up to five poker event permits a year, 35% tax

    Vermont General Assembly

    Tier 1Accessed 23 Sept 2026Published 27 Jan 2026
32. Bill Status H.133, an act relating to repealing the statutes that authorize the State Lottery and sports wagering (introduced 4 February 2025)

    Vermont General Assembly

    Tier 1Accessed 23 Sept 2026Published 4 Feb 2025
33. Vermont Urges CFTC to Recognize State Authority Over Sports-Related Prediction Markets

    Office of the Vermont Attorney General

    Tier 2Accessed 23 Sept 2026Published 30 Apr 2026
34. What If I Win: prize claims, federal and Vermont withholding, W-2G

    Vermont Lottery (Department of Liquor and Lottery)

    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