Regulatory Map changelog

statusMatrix changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Chapter 18C Articles 9 and 10, Chapter 105 Article 2E and Chapter 14 Article 37 (read from archived ncleg.gov copies because ncleg.gov blocked access), the Commission's Rules Manual (24 NCAC 06A), licensee list, revenue reports for FY2024 to FY2027 and agendas, and Department of Revenue notices. The 23% rate now rests on the Department of Revenue notice on Session Law 2026-41 (effective 1 July 2026) instead of trade press; licensing, compliance, advertising, payments, enforcement, market data, pari-mutuel and iLottery entries added; unsourced 36% proposal and cumulative tax claims removed.

legalFramework.primaryStatutes, secondaryInstruments, keyAmendments changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Chapter 18C Articles 9 and 10, Chapter 105 Article 2E and Chapter 14 Article 37 (read from archived ncleg.gov copies because ncleg.gov blocked access), the Commission's Rules Manual (24 NCAC 06A), licensee list, revenue reports for FY2024 to FY2027 and agendas, and Department of Revenue notices. The 23% rate now rests on the Department of Revenue notice on Session Law 2026-41 (effective 1 July 2026) instead of trade press; licensing, compliance, advertising, payments, enforcement, market data, pari-mutuel and iLottery entries added; unsourced 36% proposal and cumulative tax claims removed.

licensing changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Chapter 18C Articles 9 and 10, Chapter 105 Article 2E and Chapter 14 Article 37 (read from archived ncleg.gov copies because ncleg.gov blocked access), the Commission's Rules Manual (24 NCAC 06A), licensee list, revenue reports for FY2024 to FY2027 and agendas, and Department of Revenue notices. The 23% rate now rests on the Department of Revenue notice on Session Law 2026-41 (effective 1 July 2026) instead of trade press; licensing, compliance, advertising, payments, enforcement, market data, pari-mutuel and iLottery entries added; unsourced 36% proposal and cumulative tax claims removed.

taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, effectiveDate, sourceIds changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Chapter 18C Articles 9 and 10, Chapter 105 Article 2E and Chapter 14 Article 37 (read from archived ncleg.gov copies because ncleg.gov blocked access), the Commission's Rules Manual (24 NCAC 06A), licensee list, revenue reports for FY2024 to FY2027 and agendas, and Department of Revenue notices. The 23% rate now rests on the Department of Revenue notice on Session Law 2026-41 (effective 1 July 2026) instead of trade press; licensing, compliance, advertising, payments, enforcement, market data, pari-mutuel and iLottery entries added; unsourced 36% proposal and cumulative tax claims removed.

compliance changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Chapter 18C Articles 9 and 10, Chapter 105 Article 2E and Chapter 14 Article 37 (read from archived ncleg.gov copies because ncleg.gov blocked access), the Commission's Rules Manual (24 NCAC 06A), licensee list, revenue reports for FY2024 to FY2027 and agendas, and Department of Revenue notices. The 23% rate now rests on the Department of Revenue notice on Session Law 2026-41 (effective 1 July 2026) instead of trade press; licensing, compliance, advertising, payments, enforcement, market data, pari-mutuel and iLottery entries added; unsourced 36% proposal and cumulative tax claims removed.

advertising changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Chapter 18C Articles 9 and 10, Chapter 105 Article 2E and Chapter 14 Article 37 (read from archived ncleg.gov copies because ncleg.gov blocked access), the Commission's Rules Manual (24 NCAC 06A), licensee list, revenue reports for FY2024 to FY2027 and agendas, and Department of Revenue notices. The 23% rate now rests on the Department of Revenue notice on Session Law 2026-41 (effective 1 July 2026) instead of trade press; licensing, compliance, advertising, payments, enforcement, market data, pari-mutuel and iLottery entries added; unsourced 36% proposal and cumulative tax claims removed.

payments changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Chapter 18C Articles 9 and 10, Chapter 105 Article 2E and Chapter 14 Article 37 (read from archived ncleg.gov copies because ncleg.gov blocked access), the Commission's Rules Manual (24 NCAC 06A), licensee list, revenue reports for FY2024 to FY2027 and agendas, and Department of Revenue notices. The 23% rate now rests on the Department of Revenue notice on Session Law 2026-41 (effective 1 July 2026) instead of trade press; licensing, compliance, advertising, payments, enforcement, market data, pari-mutuel and iLottery entries added; unsourced 36% proposal and cumulative tax claims removed.

enforcement changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Chapter 18C Articles 9 and 10, Chapter 105 Article 2E and Chapter 14 Article 37 (read from archived ncleg.gov copies because ncleg.gov blocked access), the Commission's Rules Manual (24 NCAC 06A), licensee list, revenue reports for FY2024 to FY2027 and agendas, and Department of Revenue notices. The 23% rate now rests on the Department of Revenue notice on Session Law 2026-41 (effective 1 July 2026) instead of trade press; licensing, compliance, advertising, payments, enforcement, market data, pari-mutuel and iLottery entries added; unsourced 36% proposal and cumulative tax claims removed.

marketData changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Chapter 18C Articles 9 and 10, Chapter 105 Article 2E and Chapter 14 Article 37 (read from archived ncleg.gov copies because ncleg.gov blocked access), the Commission's Rules Manual (24 NCAC 06A), licensee list, revenue reports for FY2024 to FY2027 and agendas, and Department of Revenue notices. The 23% rate now rests on the Department of Revenue notice on Session Law 2026-41 (effective 1 July 2026) instead of trade press; licensing, compliance, advertising, payments, enforcement, market data, pari-mutuel and iLottery entries added; unsourced 36% proposal and cumulative tax claims removed.

editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Chapter 18C Articles 9 and 10, Chapter 105 Article 2E and Chapter 14 Article 37 (read from archived ncleg.gov copies because ncleg.gov blocked access), the Commission's Rules Manual (24 NCAC 06A), licensee list, revenue reports for FY2024 to FY2027 and agendas, and Department of Revenue notices. The 23% rate now rests on the Department of Revenue notice on Session Law 2026-41 (effective 1 July 2026) instead of trade press; licensing, compliance, advertising, payments, enforcement, market data, pari-mutuel and iLottery entries added; unsourced 36% proposal and cumulative tax claims removed.

sources changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Chapter 18C Articles 9 and 10, Chapter 105 Article 2E and Chapter 14 Article 37 (read from archived ncleg.gov copies because ncleg.gov blocked access), the Commission's Rules Manual (24 NCAC 06A), licensee list, revenue reports for FY2024 to FY2027 and agendas, and Department of Revenue notices. The 23% rate now rests on the Department of Revenue notice on Session Law 2026-41 (effective 1 July 2026) instead of trade press; licensing, compliance, advertising, payments, enforcement, market data, pari-mutuel and iLottery entries added; unsourced 36% proposal and cumulative tax claims removed.

regulator.type, licenceRegisterUrl, complaintsUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Revised Code Chapters 3775 and 3774 and sections 5753.01, 5753.021, 5753.031 and 2915.02, Ohio Adm.Code 3775-16-03, -08 and -09, Casino Control Commission licensing pages, licensee list, revenue workbooks, meeting minutes and rule filings, Department of Taxation guidance, the S.D. Ohio Kalshi opinion and the Sixth Circuit docket. Tax effective date corrected to 4 July 2023; promotional credit deduction from 2027, licensing, compliance, payments, enforcement, market data, fantasy and prediction market entries added; trade press sources and the unsourced 40% budget proposal and fine totals removed.

statusMatrix changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Revised Code Chapters 3775 and 3774 and sections 5753.01, 5753.021, 5753.031 and 2915.02, Ohio Adm.Code 3775-16-03, -08 and -09, Casino Control Commission licensing pages, licensee list, revenue workbooks, meeting minutes and rule filings, Department of Taxation guidance, the S.D. Ohio Kalshi opinion and the Sixth Circuit docket. Tax effective date corrected to 4 July 2023; promotional credit deduction from 2027, licensing, compliance, payments, enforcement, market data, fantasy and prediction market entries added; trade press sources and the unsourced 40% budget proposal and fine totals removed.

legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Revised Code Chapters 3775 and 3774 and sections 5753.01, 5753.021, 5753.031 and 2915.02, Ohio Adm.Code 3775-16-03, -08 and -09, Casino Control Commission licensing pages, licensee list, revenue workbooks, meeting minutes and rule filings, Department of Taxation guidance, the S.D. Ohio Kalshi opinion and the Sixth Circuit docket. Tax effective date corrected to 4 July 2023; promotional credit deduction from 2027, licensing, compliance, payments, enforcement, market data, fantasy and prediction market entries added; trade press sources and the unsourced 40% budget proposal and fine totals removed.

licensing changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Revised Code Chapters 3775 and 3774 and sections 5753.01, 5753.021, 5753.031 and 2915.02, Ohio Adm.Code 3775-16-03, -08 and -09, Casino Control Commission licensing pages, licensee list, revenue workbooks, meeting minutes and rule filings, Department of Taxation guidance, the S.D. Ohio Kalshi opinion and the Sixth Circuit docket. Tax effective date corrected to 4 July 2023; promotional credit deduction from 2027, licensing, compliance, payments, enforcement, market data, fantasy and prediction market entries added; trade press sources and the unsourced 40% budget proposal and fine totals removed.

taxation changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Revised Code Chapters 3775 and 3774 and sections 5753.01, 5753.021, 5753.031 and 2915.02, Ohio Adm.Code 3775-16-03, -08 and -09, Casino Control Commission licensing pages, licensee list, revenue workbooks, meeting minutes and rule filings, Department of Taxation guidance, the S.D. Ohio Kalshi opinion and the Sixth Circuit docket. Tax effective date corrected to 4 July 2023; promotional credit deduction from 2027, licensing, compliance, payments, enforcement, market data, fantasy and prediction market entries added; trade press sources and the unsourced 40% budget proposal and fine totals removed.

compliance changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Revised Code Chapters 3775 and 3774 and sections 5753.01, 5753.021, 5753.031 and 2915.02, Ohio Adm.Code 3775-16-03, -08 and -09, Casino Control Commission licensing pages, licensee list, revenue workbooks, meeting minutes and rule filings, Department of Taxation guidance, the S.D. Ohio Kalshi opinion and the Sixth Circuit docket. Tax effective date corrected to 4 July 2023; promotional credit deduction from 2027, licensing, compliance, payments, enforcement, market data, fantasy and prediction market entries added; trade press sources and the unsourced 40% budget proposal and fine totals removed.

advertising changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Revised Code Chapters 3775 and 3774 and sections 5753.01, 5753.021, 5753.031 and 2915.02, Ohio Adm.Code 3775-16-03, -08 and -09, Casino Control Commission licensing pages, licensee list, revenue workbooks, meeting minutes and rule filings, Department of Taxation guidance, the S.D. Ohio Kalshi opinion and the Sixth Circuit docket. Tax effective date corrected to 4 July 2023; promotional credit deduction from 2027, licensing, compliance, payments, enforcement, market data, fantasy and prediction market entries added; trade press sources and the unsourced 40% budget proposal and fine totals removed.

payments changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Revised Code Chapters 3775 and 3774 and sections 5753.01, 5753.021, 5753.031 and 2915.02, Ohio Adm.Code 3775-16-03, -08 and -09, Casino Control Commission licensing pages, licensee list, revenue workbooks, meeting minutes and rule filings, Department of Taxation guidance, the S.D. Ohio Kalshi opinion and the Sixth Circuit docket. Tax effective date corrected to 4 July 2023; promotional credit deduction from 2027, licensing, compliance, payments, enforcement, market data, fantasy and prediction market entries added; trade press sources and the unsourced 40% budget proposal and fine totals removed.

enforcement changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Revised Code Chapters 3775 and 3774 and sections 5753.01, 5753.021, 5753.031 and 2915.02, Ohio Adm.Code 3775-16-03, -08 and -09, Casino Control Commission licensing pages, licensee list, revenue workbooks, meeting minutes and rule filings, Department of Taxation guidance, the S.D. Ohio Kalshi opinion and the Sixth Circuit docket. Tax effective date corrected to 4 July 2023; promotional credit deduction from 2027, licensing, compliance, payments, enforcement, market data, fantasy and prediction market entries added; trade press sources and the unsourced 40% budget proposal and fine totals removed.

marketData changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Revised Code Chapters 3775 and 3774 and sections 5753.01, 5753.021, 5753.031 and 2915.02, Ohio Adm.Code 3775-16-03, -08 and -09, Casino Control Commission licensing pages, licensee list, revenue workbooks, meeting minutes and rule filings, Department of Taxation guidance, the S.D. Ohio Kalshi opinion and the Sixth Circuit docket. Tax effective date corrected to 4 July 2023; promotional credit deduction from 2027, licensing, compliance, payments, enforcement, market data, fantasy and prediction market entries added; trade press sources and the unsourced 40% budget proposal and fine totals removed.

editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Revised Code Chapters 3775 and 3774 and sections 5753.01, 5753.021, 5753.031 and 2915.02, Ohio Adm.Code 3775-16-03, -08 and -09, Casino Control Commission licensing pages, licensee list, revenue workbooks, meeting minutes and rule filings, Department of Taxation guidance, the S.D. Ohio Kalshi opinion and the Sixth Circuit docket. Tax effective date corrected to 4 July 2023; promotional credit deduction from 2027, licensing, compliance, payments, enforcement, market data, fantasy and prediction market entries added; trade press sources and the unsourced 40% budget proposal and fine totals removed.

sources changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Revised Code Chapters 3775 and 3774 and sections 5753.01, 5753.021, 5753.031 and 2915.02, Ohio Adm.Code 3775-16-03, -08 and -09, Casino Control Commission licensing pages, licensee list, revenue workbooks, meeting minutes and rule filings, Department of Taxation guidance, the S.D. Ohio Kalshi opinion and the Sixth Circuit docket. Tax effective date corrected to 4 July 2023; promotional credit deduction from 2027, licensing, compliance, payments, enforcement, market data, fantasy and prediction market entries added; trade press sources and the unsourced 40% budget proposal and fine totals removed.

regulator.name, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Oregon Constitution Article XV section 4, ORS chapters 461, 167 and 462 (read through Internet Archive captures of the legislature site), OAR 177-040, 177-046, 177-093 and 462-220, Attorney General Opinion 8297 (2025), the Lottery FY2025 ACFR and annual report, and Racing Commission, State Police and Department of Justice pages. Status matrix expanded from 3 to 8 verticals with provisions cited; licensing, taxation, compliance, payments, enforcement and market data added; advertising rebuilt on ORS 461.220 and 461.820; dead Lottery laws page dropped.

statusMatrix changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Oregon Constitution Article XV section 4, ORS chapters 461, 167 and 462 (read through Internet Archive captures of the legislature site), OAR 177-040, 177-046, 177-093 and 462-220, Attorney General Opinion 8297 (2025), the Lottery FY2025 ACFR and annual report, and Racing Commission, State Police and Department of Justice pages. Status matrix expanded from 3 to 8 verticals with provisions cited; licensing, taxation, compliance, payments, enforcement and market data added; advertising rebuilt on ORS 461.220 and 461.820; dead Lottery laws page dropped.

legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Oregon Constitution Article XV section 4, ORS chapters 461, 167 and 462 (read through Internet Archive captures of the legislature site), OAR 177-040, 177-046, 177-093 and 462-220, Attorney General Opinion 8297 (2025), the Lottery FY2025 ACFR and annual report, and Racing Commission, State Police and Department of Justice pages. Status matrix expanded from 3 to 8 verticals with provisions cited; licensing, taxation, compliance, payments, enforcement and market data added; advertising rebuilt on ORS 461.220 and 461.820; dead Lottery laws page dropped.

licensing changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Oregon Constitution Article XV section 4, ORS chapters 461, 167 and 462 (read through Internet Archive captures of the legislature site), OAR 177-040, 177-046, 177-093 and 462-220, Attorney General Opinion 8297 (2025), the Lottery FY2025 ACFR and annual report, and Racing Commission, State Police and Department of Justice pages. Status matrix expanded from 3 to 8 verticals with provisions cited; licensing, taxation, compliance, payments, enforcement and market data added; advertising rebuilt on ORS 461.220 and 461.820; dead Lottery laws page dropped.

taxation changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Oregon Constitution Article XV section 4, ORS chapters 461, 167 and 462 (read through Internet Archive captures of the legislature site), OAR 177-040, 177-046, 177-093 and 462-220, Attorney General Opinion 8297 (2025), the Lottery FY2025 ACFR and annual report, and Racing Commission, State Police and Department of Justice pages. Status matrix expanded from 3 to 8 verticals with provisions cited; licensing, taxation, compliance, payments, enforcement and market data added; advertising rebuilt on ORS 461.220 and 461.820; dead Lottery laws page dropped.

compliance changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Oregon Constitution Article XV section 4, ORS chapters 461, 167 and 462 (read through Internet Archive captures of the legislature site), OAR 177-040, 177-046, 177-093 and 462-220, Attorney General Opinion 8297 (2025), the Lottery FY2025 ACFR and annual report, and Racing Commission, State Police and Department of Justice pages. Status matrix expanded from 3 to 8 verticals with provisions cited; licensing, taxation, compliance, payments, enforcement and market data added; advertising rebuilt on ORS 461.220 and 461.820; dead Lottery laws page dropped.

advertising changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Oregon Constitution Article XV section 4, ORS chapters 461, 167 and 462 (read through Internet Archive captures of the legislature site), OAR 177-040, 177-046, 177-093 and 462-220, Attorney General Opinion 8297 (2025), the Lottery FY2025 ACFR and annual report, and Racing Commission, State Police and Department of Justice pages. Status matrix expanded from 3 to 8 verticals with provisions cited; licensing, taxation, compliance, payments, enforcement and market data added; advertising rebuilt on ORS 461.220 and 461.820; dead Lottery laws page dropped.

payments changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Oregon Constitution Article XV section 4, ORS chapters 461, 167 and 462 (read through Internet Archive captures of the legislature site), OAR 177-040, 177-046, 177-093 and 462-220, Attorney General Opinion 8297 (2025), the Lottery FY2025 ACFR and annual report, and Racing Commission, State Police and Department of Justice pages. Status matrix expanded from 3 to 8 verticals with provisions cited; licensing, taxation, compliance, payments, enforcement and market data added; advertising rebuilt on ORS 461.220 and 461.820; dead Lottery laws page dropped.

enforcement changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Oregon Constitution Article XV section 4, ORS chapters 461, 167 and 462 (read through Internet Archive captures of the legislature site), OAR 177-040, 177-046, 177-093 and 462-220, Attorney General Opinion 8297 (2025), the Lottery FY2025 ACFR and annual report, and Racing Commission, State Police and Department of Justice pages. Status matrix expanded from 3 to 8 verticals with provisions cited; licensing, taxation, compliance, payments, enforcement and market data added; advertising rebuilt on ORS 461.220 and 461.820; dead Lottery laws page dropped.

marketData changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Oregon Constitution Article XV section 4, ORS chapters 461, 167 and 462 (read through Internet Archive captures of the legislature site), OAR 177-040, 177-046, 177-093 and 462-220, Attorney General Opinion 8297 (2025), the Lottery FY2025 ACFR and annual report, and Racing Commission, State Police and Department of Justice pages. Status matrix expanded from 3 to 8 verticals with provisions cited; licensing, taxation, compliance, payments, enforcement and market data added; advertising rebuilt on ORS 461.220 and 461.820; dead Lottery laws page dropped.

editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Oregon Constitution Article XV section 4, ORS chapters 461, 167 and 462 (read through Internet Archive captures of the legislature site), OAR 177-040, 177-046, 177-093 and 462-220, Attorney General Opinion 8297 (2025), the Lottery FY2025 ACFR and annual report, and Racing Commission, State Police and Department of Justice pages. Status matrix expanded from 3 to 8 verticals with provisions cited; licensing, taxation, compliance, payments, enforcement and market data added; advertising rebuilt on ORS 461.220 and 461.820; dead Lottery laws page dropped.

sources changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Oregon Constitution Article XV section 4, ORS chapters 461, 167 and 462 (read through Internet Archive captures of the legislature site), OAR 177-040, 177-046, 177-093 and 462-220, Attorney General Opinion 8297 (2025), the Lottery FY2025 ACFR and annual report, and Racing Commission, State Police and Department of Justice pages. Status matrix expanded from 3 to 8 verticals with provisions cited; licensing, taxation, compliance, payments, enforcement and market data added; advertising rebuilt on ORS 461.220 and 461.820; dead Lottery laws page dropped.

regulator.complaintsUrl, secondaryAuthorities, sourceIds changed from previous to updated

Rebuilt 2026-09-23 from the Sports Gaming Act as enacted and amended (Public Chapters 507 of 2019, 593 of 2021, 450 and 143 of 2023, 7 of the 2025 First Extraordinary Session and 1117 of 2026), SWC Rules 1350-01, 1350-03 and 1350-05, the SWC register, monthly reports and releases, the Department of Revenue, and the Kalshi district court and Sixth Circuit records. Added advertising, payments, KYC, AML and data localisation rules, the 2025 redirection of 80% of the tax to school buildings, the 2026 sweepstakes ban, fantasy fees and tax, and 2025 to 2026 enforcement; market data moved to the year to June 2026; timeline corrected (the Act became law without the Governor's signature).

statusMatrix changed from previous to updated

Rebuilt 2026-09-23 from the Sports Gaming Act as enacted and amended (Public Chapters 507 of 2019, 593 of 2021, 450 and 143 of 2023, 7 of the 2025 First Extraordinary Session and 1117 of 2026), SWC Rules 1350-01, 1350-03 and 1350-05, the SWC register, monthly reports and releases, the Department of Revenue, and the Kalshi district court and Sixth Circuit records. Added advertising, payments, KYC, AML and data localisation rules, the 2025 redirection of 80% of the tax to school buildings, the 2026 sweepstakes ban, fantasy fees and tax, and 2025 to 2026 enforcement; market data moved to the year to June 2026; timeline corrected (the Act became law without the Governor's signature).

legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, caseLaw changed from previous to updated

Rebuilt 2026-09-23 from the Sports Gaming Act as enacted and amended (Public Chapters 507 of 2019, 593 of 2021, 450 and 143 of 2023, 7 of the 2025 First Extraordinary Session and 1117 of 2026), SWC Rules 1350-01, 1350-03 and 1350-05, the SWC register, monthly reports and releases, the Department of Revenue, and the Kalshi district court and Sixth Circuit records. Added advertising, payments, KYC, AML and data localisation rules, the 2025 redirection of 80% of the tax to school buildings, the 2026 sweepstakes ban, fantasy fees and tax, and 2025 to 2026 enforcement; market data moved to the year to June 2026; timeline corrected (the Act became law without the Governor's signature).

licensing changed from previous to updated

Rebuilt 2026-09-23 from the Sports Gaming Act as enacted and amended (Public Chapters 507 of 2019, 593 of 2021, 450 and 143 of 2023, 7 of the 2025 First Extraordinary Session and 1117 of 2026), SWC Rules 1350-01, 1350-03 and 1350-05, the SWC register, monthly reports and releases, the Department of Revenue, and the Kalshi district court and Sixth Circuit records. Added advertising, payments, KYC, AML and data localisation rules, the 2025 redirection of 80% of the tax to school buildings, the 2026 sweepstakes ban, fantasy fees and tax, and 2025 to 2026 enforcement; market data moved to the year to June 2026; timeline corrected (the Act became law without the Governor's signature).

taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, sourceIds changed from previous to updated

Rebuilt 2026-09-23 from the Sports Gaming Act as enacted and amended (Public Chapters 507 of 2019, 593 of 2021, 450 and 143 of 2023, 7 of the 2025 First Extraordinary Session and 1117 of 2026), SWC Rules 1350-01, 1350-03 and 1350-05, the SWC register, monthly reports and releases, the Department of Revenue, and the Kalshi district court and Sixth Circuit records. Added advertising, payments, KYC, AML and data localisation rules, the 2025 redirection of 80% of the tax to school buildings, the 2026 sweepstakes ban, fantasy fees and tax, and 2025 to 2026 enforcement; market data moved to the year to June 2026; timeline corrected (the Act became law without the Governor's signature).

compliance changed from previous to updated

Rebuilt 2026-09-23 from the Sports Gaming Act as enacted and amended (Public Chapters 507 of 2019, 593 of 2021, 450 and 143 of 2023, 7 of the 2025 First Extraordinary Session and 1117 of 2026), SWC Rules 1350-01, 1350-03 and 1350-05, the SWC register, monthly reports and releases, the Department of Revenue, and the Kalshi district court and Sixth Circuit records. Added advertising, payments, KYC, AML and data localisation rules, the 2025 redirection of 80% of the tax to school buildings, the 2026 sweepstakes ban, fantasy fees and tax, and 2025 to 2026 enforcement; market data moved to the year to June 2026; timeline corrected (the Act became law without the Governor's signature).

advertising changed from absent to populated

Rebuilt 2026-09-23 from the Sports Gaming Act as enacted and amended (Public Chapters 507 of 2019, 593 of 2021, 450 and 143 of 2023, 7 of the 2025 First Extraordinary Session and 1117 of 2026), SWC Rules 1350-01, 1350-03 and 1350-05, the SWC register, monthly reports and releases, the Department of Revenue, and the Kalshi district court and Sixth Circuit records. Added advertising, payments, KYC, AML and data localisation rules, the 2025 redirection of 80% of the tax to school buildings, the 2026 sweepstakes ban, fantasy fees and tax, and 2025 to 2026 enforcement; market data moved to the year to June 2026; timeline corrected (the Act became law without the Governor's signature).

payments changed from absent to populated

Rebuilt 2026-09-23 from the Sports Gaming Act as enacted and amended (Public Chapters 507 of 2019, 593 of 2021, 450 and 143 of 2023, 7 of the 2025 First Extraordinary Session and 1117 of 2026), SWC Rules 1350-01, 1350-03 and 1350-05, the SWC register, monthly reports and releases, the Department of Revenue, and the Kalshi district court and Sixth Circuit records. Added advertising, payments, KYC, AML and data localisation rules, the 2025 redirection of 80% of the tax to school buildings, the 2026 sweepstakes ban, fantasy fees and tax, and 2025 to 2026 enforcement; market data moved to the year to June 2026; timeline corrected (the Act became law without the Governor's signature).

enforcement.penaltyRange, operatorLiability, playerLiability, notableActions, sourceIds changed from previous to updated

Rebuilt 2026-09-23 from the Sports Gaming Act as enacted and amended (Public Chapters 507 of 2019, 593 of 2021, 450 and 143 of 2023, 7 of the 2025 First Extraordinary Session and 1117 of 2026), SWC Rules 1350-01, 1350-03 and 1350-05, the SWC register, monthly reports and releases, the Department of Revenue, and the Kalshi district court and Sixth Circuit records. Added advertising, payments, KYC, AML and data localisation rules, the 2025 redirection of 80% of the tax to school buildings, the 2026 sweepstakes ban, fantasy fees and tax, and 2025 to 2026 enforcement; market data moved to the year to June 2026; timeline corrected (the Act became law without the Governor's signature).

marketData.year, sourceIds changed from previous to updated

Rebuilt 2026-09-23 from the Sports Gaming Act as enacted and amended (Public Chapters 507 of 2019, 593 of 2021, 450 and 143 of 2023, 7 of the 2025 First Extraordinary Session and 1117 of 2026), SWC Rules 1350-01, 1350-03 and 1350-05, the SWC register, monthly reports and releases, the Department of Revenue, and the Kalshi district court and Sixth Circuit records. Added advertising, payments, KYC, AML and data localisation rules, the 2025 redirection of 80% of the tax to school buildings, the 2026 sweepstakes ban, fantasy fees and tax, and 2025 to 2026 enforcement; market data moved to the year to June 2026; timeline corrected (the Act became law without the Governor's signature).

editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated

Rebuilt 2026-09-23 from the Sports Gaming Act as enacted and amended (Public Chapters 507 of 2019, 593 of 2021, 450 and 143 of 2023, 7 of the 2025 First Extraordinary Session and 1117 of 2026), SWC Rules 1350-01, 1350-03 and 1350-05, the SWC register, monthly reports and releases, the Department of Revenue, and the Kalshi district court and Sixth Circuit records. Added advertising, payments, KYC, AML and data localisation rules, the 2025 redirection of 80% of the tax to school buildings, the 2026 sweepstakes ban, fantasy fees and tax, and 2025 to 2026 enforcement; market data moved to the year to June 2026; timeline corrected (the Act became law without the Governor's signature).

sources changed from previous to updated

Rebuilt 2026-09-23 from the Sports Gaming Act as enacted and amended (Public Chapters 507 of 2019, 593 of 2021, 450 and 143 of 2023, 7 of the 2025 First Extraordinary Session and 1117 of 2026), SWC Rules 1350-01, 1350-03 and 1350-05, the SWC register, monthly reports and releases, the Department of Revenue, and the Kalshi district court and Sixth Circuit records. Added advertising, payments, KYC, AML and data localisation rules, the 2025 redirection of 80% of the tax to school buildings, the 2026 sweepstakes ban, fantasy fees and tax, and 2025 to 2026 enforcement; market data moved to the year to June 2026; timeline corrected (the Act became law without the Governor's signature).

regulator.abbreviation, complaintsUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated

Full rebuild from primary sources, 2026-09-23: 31 V.S.A. chapters 14 and 25, 13 V.S.A. chapter 51, Act 63 of 2023, the Board's sports wagering procedures of 2023 and 2026, the approved events catalogue, the Department's FY 2024 and FY 2025 annual reports and monthly sports wagering reports, and 2026 bills. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; minimum age 21 and the three contracted operators recorded; unsourced advertising claims replaced with statutory rules.

statusMatrix changed from previous to updated

Full rebuild from primary sources, 2026-09-23: 31 V.S.A. chapters 14 and 25, 13 V.S.A. chapter 51, Act 63 of 2023, the Board's sports wagering procedures of 2023 and 2026, the approved events catalogue, the Department's FY 2024 and FY 2025 annual reports and monthly sports wagering reports, and 2026 bills. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; minimum age 21 and the three contracted operators recorded; unsourced advertising claims replaced with statutory rules.

legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated

Full rebuild from primary sources, 2026-09-23: 31 V.S.A. chapters 14 and 25, 13 V.S.A. chapter 51, Act 63 of 2023, the Board's sports wagering procedures of 2023 and 2026, the approved events catalogue, the Department's FY 2024 and FY 2025 annual reports and monthly sports wagering reports, and 2026 bills. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; minimum age 21 and the three contracted operators recorded; unsourced advertising claims replaced with statutory rules.

licensing changed from absent to populated

Full rebuild from primary sources, 2026-09-23: 31 V.S.A. chapters 14 and 25, 13 V.S.A. chapter 51, Act 63 of 2023, the Board's sports wagering procedures of 2023 and 2026, the approved events catalogue, the Department's FY 2024 and FY 2025 annual reports and monthly sports wagering reports, and 2026 bills. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; minimum age 21 and the three contracted operators recorded; unsourced advertising claims replaced with statutory rules.

taxation changed from absent to populated

Full rebuild from primary sources, 2026-09-23: 31 V.S.A. chapters 14 and 25, 13 V.S.A. chapter 51, Act 63 of 2023, the Board's sports wagering procedures of 2023 and 2026, the approved events catalogue, the Department's FY 2024 and FY 2025 annual reports and monthly sports wagering reports, and 2026 bills. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; minimum age 21 and the three contracted operators recorded; unsourced advertising claims replaced with statutory rules.

compliance changed from absent to populated

Full rebuild from primary sources, 2026-09-23: 31 V.S.A. chapters 14 and 25, 13 V.S.A. chapter 51, Act 63 of 2023, the Board's sports wagering procedures of 2023 and 2026, the approved events catalogue, the Department's FY 2024 and FY 2025 annual reports and monthly sports wagering reports, and 2026 bills. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; minimum age 21 and the three contracted operators recorded; unsourced advertising claims replaced with statutory rules.

advertising changed from previous to updated

Full rebuild from primary sources, 2026-09-23: 31 V.S.A. chapters 14 and 25, 13 V.S.A. chapter 51, Act 63 of 2023, the Board's sports wagering procedures of 2023 and 2026, the approved events catalogue, the Department's FY 2024 and FY 2025 annual reports and monthly sports wagering reports, and 2026 bills. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; minimum age 21 and the three contracted operators recorded; unsourced advertising claims replaced with statutory rules.

payments changed from absent to populated

Full rebuild from primary sources, 2026-09-23: 31 V.S.A. chapters 14 and 25, 13 V.S.A. chapter 51, Act 63 of 2023, the Board's sports wagering procedures of 2023 and 2026, the approved events catalogue, the Department's FY 2024 and FY 2025 annual reports and monthly sports wagering reports, and 2026 bills. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; minimum age 21 and the three contracted operators recorded; unsourced advertising claims replaced with statutory rules.

enforcement changed from absent to populated

Full rebuild from primary sources, 2026-09-23: 31 V.S.A. chapters 14 and 25, 13 V.S.A. chapter 51, Act 63 of 2023, the Board's sports wagering procedures of 2023 and 2026, the approved events catalogue, the Department's FY 2024 and FY 2025 annual reports and monthly sports wagering reports, and 2026 bills. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; minimum age 21 and the three contracted operators recorded; unsourced advertising claims replaced with statutory rules.

marketData changed from absent to populated

Full rebuild from primary sources, 2026-09-23: 31 V.S.A. chapters 14 and 25, 13 V.S.A. chapter 51, Act 63 of 2023, the Board's sports wagering procedures of 2023 and 2026, the approved events catalogue, the Department's FY 2024 and FY 2025 annual reports and monthly sports wagering reports, and 2026 bills. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; minimum age 21 and the three contracted operators recorded; unsourced advertising claims replaced with statutory rules.

editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated

Full rebuild from primary sources, 2026-09-23: 31 V.S.A. chapters 14 and 25, 13 V.S.A. chapter 51, Act 63 of 2023, the Board's sports wagering procedures of 2023 and 2026, the approved events catalogue, the Department's FY 2024 and FY 2025 annual reports and monthly sports wagering reports, and 2026 bills. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; minimum age 21 and the three contracted operators recorded; unsourced advertising claims replaced with statutory rules.

sources changed from previous to updated

Full rebuild from primary sources, 2026-09-23: 31 V.S.A. chapters 14 and 25, 13 V.S.A. chapter 51, Act 63 of 2023, the Board's sports wagering procedures of 2023 and 2026, the approved events catalogue, the Department's FY 2024 and FY 2025 annual reports and monthly sports wagering reports, and 2026 bills. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; minimum age 21 and the three contracted operators recorded; unsourced advertising claims replaced with statutory rules.

regulator.licenceRegisterUrl, complaintsUrl, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Code of Virginia Title 58.1 Chapters 40, 41 and 42, Title 18.2 Chapter 8 and Title 59.1 Chapter 29, 11VAC5-60, 11VAC5-70 and 11VAC5-80, 2026 Acts cc. 565 and 926, the HB 161 and SB 118 histories, and Virginia Lottery licensing pages, Board presentations, settlement agreements and monthly reports. Law-school blog and affiliate sources replaced; online casino status now rests on Chapter 41 and Title 18.2; credit card ban (1 July 2026), fantasy contest transfer to the Lottery, FY2026 market data, licensing, compliance, payments and enforcement added.

statusMatrix changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Code of Virginia Title 58.1 Chapters 40, 41 and 42, Title 18.2 Chapter 8 and Title 59.1 Chapter 29, 11VAC5-60, 11VAC5-70 and 11VAC5-80, 2026 Acts cc. 565 and 926, the HB 161 and SB 118 histories, and Virginia Lottery licensing pages, Board presentations, settlement agreements and monthly reports. Law-school blog and affiliate sources replaced; online casino status now rests on Chapter 41 and Title 18.2; credit card ban (1 July 2026), fantasy contest transfer to the Lottery, FY2026 market data, licensing, compliance, payments and enforcement added.

legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Code of Virginia Title 58.1 Chapters 40, 41 and 42, Title 18.2 Chapter 8 and Title 59.1 Chapter 29, 11VAC5-60, 11VAC5-70 and 11VAC5-80, 2026 Acts cc. 565 and 926, the HB 161 and SB 118 histories, and Virginia Lottery licensing pages, Board presentations, settlement agreements and monthly reports. Law-school blog and affiliate sources replaced; online casino status now rests on Chapter 41 and Title 18.2; credit card ban (1 July 2026), fantasy contest transfer to the Lottery, FY2026 market data, licensing, compliance, payments and enforcement added.

licensing changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Code of Virginia Title 58.1 Chapters 40, 41 and 42, Title 18.2 Chapter 8 and Title 59.1 Chapter 29, 11VAC5-60, 11VAC5-70 and 11VAC5-80, 2026 Acts cc. 565 and 926, the HB 161 and SB 118 histories, and Virginia Lottery licensing pages, Board presentations, settlement agreements and monthly reports. Law-school blog and affiliate sources replaced; online casino status now rests on Chapter 41 and Title 18.2; credit card ban (1 July 2026), fantasy contest transfer to the Lottery, FY2026 market data, licensing, compliance, payments and enforcement added.

taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, effectiveDate, sourceIds changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Code of Virginia Title 58.1 Chapters 40, 41 and 42, Title 18.2 Chapter 8 and Title 59.1 Chapter 29, 11VAC5-60, 11VAC5-70 and 11VAC5-80, 2026 Acts cc. 565 and 926, the HB 161 and SB 118 histories, and Virginia Lottery licensing pages, Board presentations, settlement agreements and monthly reports. Law-school blog and affiliate sources replaced; online casino status now rests on Chapter 41 and Title 18.2; credit card ban (1 July 2026), fantasy contest transfer to the Lottery, FY2026 market data, licensing, compliance, payments and enforcement added.

compliance changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Code of Virginia Title 58.1 Chapters 40, 41 and 42, Title 18.2 Chapter 8 and Title 59.1 Chapter 29, 11VAC5-60, 11VAC5-70 and 11VAC5-80, 2026 Acts cc. 565 and 926, the HB 161 and SB 118 histories, and Virginia Lottery licensing pages, Board presentations, settlement agreements and monthly reports. Law-school blog and affiliate sources replaced; online casino status now rests on Chapter 41 and Title 18.2; credit card ban (1 July 2026), fantasy contest transfer to the Lottery, FY2026 market data, licensing, compliance, payments and enforcement added.

advertising changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Code of Virginia Title 58.1 Chapters 40, 41 and 42, Title 18.2 Chapter 8 and Title 59.1 Chapter 29, 11VAC5-60, 11VAC5-70 and 11VAC5-80, 2026 Acts cc. 565 and 926, the HB 161 and SB 118 histories, and Virginia Lottery licensing pages, Board presentations, settlement agreements and monthly reports. Law-school blog and affiliate sources replaced; online casino status now rests on Chapter 41 and Title 18.2; credit card ban (1 July 2026), fantasy contest transfer to the Lottery, FY2026 market data, licensing, compliance, payments and enforcement added.

payments changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Code of Virginia Title 58.1 Chapters 40, 41 and 42, Title 18.2 Chapter 8 and Title 59.1 Chapter 29, 11VAC5-60, 11VAC5-70 and 11VAC5-80, 2026 Acts cc. 565 and 926, the HB 161 and SB 118 histories, and Virginia Lottery licensing pages, Board presentations, settlement agreements and monthly reports. Law-school blog and affiliate sources replaced; online casino status now rests on Chapter 41 and Title 18.2; credit card ban (1 July 2026), fantasy contest transfer to the Lottery, FY2026 market data, licensing, compliance, payments and enforcement added.

enforcement changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Code of Virginia Title 58.1 Chapters 40, 41 and 42, Title 18.2 Chapter 8 and Title 59.1 Chapter 29, 11VAC5-60, 11VAC5-70 and 11VAC5-80, 2026 Acts cc. 565 and 926, the HB 161 and SB 118 histories, and Virginia Lottery licensing pages, Board presentations, settlement agreements and monthly reports. Law-school blog and affiliate sources replaced; online casino status now rests on Chapter 41 and Title 18.2; credit card ban (1 July 2026), fantasy contest transfer to the Lottery, FY2026 market data, licensing, compliance, payments and enforcement added.

marketData changed from absent to populated

Full rebuild from primary sources, 2026-09-23: Code of Virginia Title 58.1 Chapters 40, 41 and 42, Title 18.2 Chapter 8 and Title 59.1 Chapter 29, 11VAC5-60, 11VAC5-70 and 11VAC5-80, 2026 Acts cc. 565 and 926, the HB 161 and SB 118 histories, and Virginia Lottery licensing pages, Board presentations, settlement agreements and monthly reports. Law-school blog and affiliate sources replaced; online casino status now rests on Chapter 41 and Title 18.2; credit card ban (1 July 2026), fantasy contest transfer to the Lottery, FY2026 market data, licensing, compliance, payments and enforcement added.

editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Code of Virginia Title 58.1 Chapters 40, 41 and 42, Title 18.2 Chapter 8 and Title 59.1 Chapter 29, 11VAC5-60, 11VAC5-70 and 11VAC5-80, 2026 Acts cc. 565 and 926, the HB 161 and SB 118 histories, and Virginia Lottery licensing pages, Board presentations, settlement agreements and monthly reports. Law-school blog and affiliate sources replaced; online casino status now rests on Chapter 41 and Title 18.2; credit card ban (1 July 2026), fantasy contest transfer to the Lottery, FY2026 market data, licensing, compliance, payments and enforcement added.

sources changed from previous to updated

Full rebuild from primary sources, 2026-09-23: Code of Virginia Title 58.1 Chapters 40, 41 and 42, Title 18.2 Chapter 8 and Title 59.1 Chapter 29, 11VAC5-60, 11VAC5-70 and 11VAC5-80, 2026 Acts cc. 565 and 926, the HB 161 and SB 118 histories, and Virginia Lottery licensing pages, Board presentations, settlement agreements and monthly reports. Law-school blog and affiliate sources replaced; online casino status now rests on Chapter 41 and Title 18.2; credit card ban (1 July 2026), fantasy contest transfer to the Lottery, FY2026 market data, licensing, compliance, payments and enforcement added.

regulator.abbreviation, licenceRegisterUrl, complaintsUrl, established, secondaryAuthorities, sourceIds changed from previous to updated

Rebuilt from primary sources on 2026-09-23: W.S. 9-24, 11-25, 6-7 and 9-17 on wyoleg.gov, the 2021 Online Sports Wagering Act, the 2026 enrolled acts (SF 44, 45, 46, HB 43), the commission Online Sports Wagering Rules, Order 2026-01, Policy 038-2026-03 and the 2025 Annual Report. Added status matrix for all verticals, licensing fees, 10% tax, compliance, payments, enforcement, market data and editorial; removed unsourced advertising claims.

statusMatrix changed from previous to updated

Rebuilt from primary sources on 2026-09-23: W.S. 9-24, 11-25, 6-7 and 9-17 on wyoleg.gov, the 2021 Online Sports Wagering Act, the 2026 enrolled acts (SF 44, 45, 46, HB 43), the commission Online Sports Wagering Rules, Order 2026-01, Policy 038-2026-03 and the 2025 Annual Report. Added status matrix for all verticals, licensing fees, 10% tax, compliance, payments, enforcement, market data and editorial; removed unsourced advertising claims.

legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated

Rebuilt from primary sources on 2026-09-23: W.S. 9-24, 11-25, 6-7 and 9-17 on wyoleg.gov, the 2021 Online Sports Wagering Act, the 2026 enrolled acts (SF 44, 45, 46, HB 43), the commission Online Sports Wagering Rules, Order 2026-01, Policy 038-2026-03 and the 2025 Annual Report. Added status matrix for all verticals, licensing fees, 10% tax, compliance, payments, enforcement, market data and editorial; removed unsourced advertising claims.

licensing changed from absent to populated

Rebuilt from primary sources on 2026-09-23: W.S. 9-24, 11-25, 6-7 and 9-17 on wyoleg.gov, the 2021 Online Sports Wagering Act, the 2026 enrolled acts (SF 44, 45, 46, HB 43), the commission Online Sports Wagering Rules, Order 2026-01, Policy 038-2026-03 and the 2025 Annual Report. Added status matrix for all verticals, licensing fees, 10% tax, compliance, payments, enforcement, market data and editorial; removed unsourced advertising claims.

taxation changed from absent to populated

Rebuilt from primary sources on 2026-09-23: W.S. 9-24, 11-25, 6-7 and 9-17 on wyoleg.gov, the 2021 Online Sports Wagering Act, the 2026 enrolled acts (SF 44, 45, 46, HB 43), the commission Online Sports Wagering Rules, Order 2026-01, Policy 038-2026-03 and the 2025 Annual Report. Added status matrix for all verticals, licensing fees, 10% tax, compliance, payments, enforcement, market data and editorial; removed unsourced advertising claims.

compliance changed from absent to populated

Rebuilt from primary sources on 2026-09-23: W.S. 9-24, 11-25, 6-7 and 9-17 on wyoleg.gov, the 2021 Online Sports Wagering Act, the 2026 enrolled acts (SF 44, 45, 46, HB 43), the commission Online Sports Wagering Rules, Order 2026-01, Policy 038-2026-03 and the 2025 Annual Report. Added status matrix for all verticals, licensing fees, 10% tax, compliance, payments, enforcement, market data and editorial; removed unsourced advertising claims.

advertising changed from previous to updated

Rebuilt from primary sources on 2026-09-23: W.S. 9-24, 11-25, 6-7 and 9-17 on wyoleg.gov, the 2021 Online Sports Wagering Act, the 2026 enrolled acts (SF 44, 45, 46, HB 43), the commission Online Sports Wagering Rules, Order 2026-01, Policy 038-2026-03 and the 2025 Annual Report. Added status matrix for all verticals, licensing fees, 10% tax, compliance, payments, enforcement, market data and editorial; removed unsourced advertising claims.

payments changed from absent to populated

Rebuilt from primary sources on 2026-09-23: W.S. 9-24, 11-25, 6-7 and 9-17 on wyoleg.gov, the 2021 Online Sports Wagering Act, the 2026 enrolled acts (SF 44, 45, 46, HB 43), the commission Online Sports Wagering Rules, Order 2026-01, Policy 038-2026-03 and the 2025 Annual Report. Added status matrix for all verticals, licensing fees, 10% tax, compliance, payments, enforcement, market data and editorial; removed unsourced advertising claims.

enforcement changed from absent to populated

Rebuilt from primary sources on 2026-09-23: W.S. 9-24, 11-25, 6-7 and 9-17 on wyoleg.gov, the 2021 Online Sports Wagering Act, the 2026 enrolled acts (SF 44, 45, 46, HB 43), the commission Online Sports Wagering Rules, Order 2026-01, Policy 038-2026-03 and the 2025 Annual Report. Added status matrix for all verticals, licensing fees, 10% tax, compliance, payments, enforcement, market data and editorial; removed unsourced advertising claims.

marketData changed from absent to populated

Rebuilt from primary sources on 2026-09-23: W.S. 9-24, 11-25, 6-7 and 9-17 on wyoleg.gov, the 2021 Online Sports Wagering Act, the 2026 enrolled acts (SF 44, 45, 46, HB 43), the commission Online Sports Wagering Rules, Order 2026-01, Policy 038-2026-03 and the 2025 Annual Report. Added status matrix for all verticals, licensing fees, 10% tax, compliance, payments, enforcement, market data and editorial; removed unsourced advertising claims.

editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated

Rebuilt from primary sources on 2026-09-23: W.S. 9-24, 11-25, 6-7 and 9-17 on wyoleg.gov, the 2021 Online Sports Wagering Act, the 2026 enrolled acts (SF 44, 45, 46, HB 43), the commission Online Sports Wagering Rules, Order 2026-01, Policy 038-2026-03 and the 2025 Annual Report. Added status matrix for all verticals, licensing fees, 10% tax, compliance, payments, enforcement, market data and editorial; removed unsourced advertising claims.

sources changed from previous to updated

Rebuilt from primary sources on 2026-09-23: W.S. 9-24, 11-25, 6-7 and 9-17 on wyoleg.gov, the 2021 Online Sports Wagering Act, the 2026 enrolled acts (SF 44, 45, 46, HB 43), the commission Online Sports Wagering Rules, Order 2026-01, Policy 038-2026-03 and the 2025 Annual Report. Added status matrix for all verticals, licensing fees, 10% tax, compliance, payments, enforcement, market data and editorial; removed unsourced advertising claims.

regulator changed from previous to updated

Reverified 2026-09-23 against Laws 1.595, 17.453 (art. 19) and 19.535 (arts. 244, 245, 257 to 264) and Decrees 175/002, 366/017 and 286/019 on IMPO, DNLQ Resolution 015/2026 and the DNLQ blocklist and notices (archived copies), MEF records and the Chamber of Representatives file on the online casino bill, read in Spanish. The advertising fine range and Resolution 015/2026 now rest on primary texts; the pending reform was corrected (the national agency and bettor register belong to a senator's draft, not the government plan); enforcement, payments, taxation of winnings, compliance and timeline added.

statusMatrix changed from previous to updated

Reverified 2026-09-23 against Laws 1.595, 17.453 (art. 19) and 19.535 (arts. 244, 245, 257 to 264) and Decrees 175/002, 366/017 and 286/019 on IMPO, DNLQ Resolution 015/2026 and the DNLQ blocklist and notices (archived copies), MEF records and the Chamber of Representatives file on the online casino bill, read in Spanish. The advertising fine range and Resolution 015/2026 now rest on primary texts; the pending reform was corrected (the national agency and bettor register belong to a senator's draft, not the government plan); enforcement, payments, taxation of winnings, compliance and timeline added.

legalFramework.primaryStatutes, secondaryInstruments, pendingLegislation changed from previous to updated

Reverified 2026-09-23 against Laws 1.595, 17.453 (art. 19) and 19.535 (arts. 244, 245, 257 to 264) and Decrees 175/002, 366/017 and 286/019 on IMPO, DNLQ Resolution 015/2026 and the DNLQ blocklist and notices (archived copies), MEF records and the Chamber of Representatives file on the online casino bill, read in Spanish. The advertising fine range and Resolution 015/2026 now rest on primary texts; the pending reform was corrected (the national agency and bettor register belong to a senator's draft, not the government plan); enforcement, payments, taxation of winnings, compliance and timeline added.

licensing changed from previous to updated

Reverified 2026-09-23 against Laws 1.595, 17.453 (art. 19) and 19.535 (arts. 244, 245, 257 to 264) and Decrees 175/002, 366/017 and 286/019 on IMPO, DNLQ Resolution 015/2026 and the DNLQ blocklist and notices (archived copies), MEF records and the Chamber of Representatives file on the online casino bill, read in Spanish. The advertising fine range and Resolution 015/2026 now rest on primary texts; the pending reform was corrected (the national agency and bettor register belong to a senator's draft, not the government plan); enforcement, payments, taxation of winnings, compliance and timeline added.

taxation changed from absent to populated

Reverified 2026-09-23 against Laws 1.595, 17.453 (art. 19) and 19.535 (arts. 244, 245, 257 to 264) and Decrees 175/002, 366/017 and 286/019 on IMPO, DNLQ Resolution 015/2026 and the DNLQ blocklist and notices (archived copies), MEF records and the Chamber of Representatives file on the online casino bill, read in Spanish. The advertising fine range and Resolution 015/2026 now rest on primary texts; the pending reform was corrected (the national agency and bettor register belong to a senator's draft, not the government plan); enforcement, payments, taxation of winnings, compliance and timeline added.

compliance.minimumAge, kycRequirements, kycTiming, mandatoryPlayerMessaging, centralMonitoringSystem, sourceIds changed from previous to updated

Reverified 2026-09-23 against Laws 1.595, 17.453 (art. 19) and 19.535 (arts. 244, 245, 257 to 264) and Decrees 175/002, 366/017 and 286/019 on IMPO, DNLQ Resolution 015/2026 and the DNLQ blocklist and notices (archived copies), MEF records and the Chamber of Representatives file on the online casino bill, read in Spanish. The advertising fine range and Resolution 015/2026 now rest on primary texts; the pending reform was corrected (the national agency and bettor register belong to a senator's draft, not the government plan); enforcement, payments, taxation of winnings, compliance and timeline added.

advertising.advertisingPermitted, restrictions, sponsorshipRules, mandatoryWarnings, penaltiesForBreach, sourceIds changed from previous to updated

Reverified 2026-09-23 against Laws 1.595, 17.453 (art. 19) and 19.535 (arts. 244, 245, 257 to 264) and Decrees 175/002, 366/017 and 286/019 on IMPO, DNLQ Resolution 015/2026 and the DNLQ blocklist and notices (archived copies), MEF records and the Chamber of Representatives file on the online casino bill, read in Spanish. The advertising fine range and Resolution 015/2026 now rest on primary texts; the pending reform was corrected (the national agency and bettor register belong to a senator's draft, not the government plan); enforcement, payments, taxation of winnings, compliance and timeline added.

payments changed from absent to populated

Reverified 2026-09-23 against Laws 1.595, 17.453 (art. 19) and 19.535 (arts. 244, 245, 257 to 264) and Decrees 175/002, 366/017 and 286/019 on IMPO, DNLQ Resolution 015/2026 and the DNLQ blocklist and notices (archived copies), MEF records and the Chamber of Representatives file on the online casino bill, read in Spanish. The advertising fine range and Resolution 015/2026 now rest on primary texts; the pending reform was corrected (the national agency and bettor register belong to a senator's draft, not the government plan); enforcement, payments, taxation of winnings, compliance and timeline added.

enforcement changed from previous to updated

Reverified 2026-09-23 against Laws 1.595, 17.453 (art. 19) and 19.535 (arts. 244, 245, 257 to 264) and Decrees 175/002, 366/017 and 286/019 on IMPO, DNLQ Resolution 015/2026 and the DNLQ blocklist and notices (archived copies), MEF records and the Chamber of Representatives file on the online casino bill, read in Spanish. The advertising fine range and Resolution 015/2026 now rest on primary texts; the pending reform was corrected (the national agency and bettor register belong to a senator's draft, not the government plan); enforcement, payments, taxation of winnings, compliance and timeline added.

editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated

Reverified 2026-09-23 against Laws 1.595, 17.453 (art. 19) and 19.535 (arts. 244, 245, 257 to 264) and Decrees 175/002, 366/017 and 286/019 on IMPO, DNLQ Resolution 015/2026 and the DNLQ blocklist and notices (archived copies), MEF records and the Chamber of Representatives file on the online casino bill, read in Spanish. The advertising fine range and Resolution 015/2026 now rest on primary texts; the pending reform was corrected (the national agency and bettor register belong to a senator's draft, not the government plan); enforcement, payments, taxation of winnings, compliance and timeline added.

sources changed from previous to updated

Reverified 2026-09-23 against Laws 1.595, 17.453 (art. 19) and 19.535 (arts. 244, 245, 257 to 264) and Decrees 175/002, 366/017 and 286/019 on IMPO, DNLQ Resolution 015/2026 and the DNLQ blocklist and notices (archived copies), MEF records and the Chamber of Representatives file on the online casino bill, read in Spanish. The advertising fine range and Resolution 015/2026 now rest on primary texts; the pending reform was corrected (the national agency and bettor register belong to a senator's draft, not the government plan); enforcement, payments, taxation of winnings, compliance and timeline added.

regulator.secondaryAuthorities, sourceIds changed from previous to updated

Rebuilt from the Utah Constitution (Art. VI s.27), the recodified gambling part of the Criminal Code (Utah Code 76-9-1401 to 1412, effective 7 May 2025), H.B. 243 (2026), the Utah Horse Regulation Act and the District of Utah judgment in KalshiEX v. Cox, 2026-09-23. The record cited Title 76, Chapter 10, Part 11, which was renumbered and is now empty; it now cites the current sections, adds the proposition bet amendment, the Kalshi ruling and appeal, penalties, the lottery advertising rule and eight more verticals.

statusMatrix changed from previous to updated

Rebuilt from the Utah Constitution (Art. VI s.27), the recodified gambling part of the Criminal Code (Utah Code 76-9-1401 to 1412, effective 7 May 2025), H.B. 243 (2026), the Utah Horse Regulation Act and the District of Utah judgment in KalshiEX v. Cox, 2026-09-23. The record cited Title 76, Chapter 10, Part 11, which was renumbered and is now empty; it now cites the current sections, adds the proposition bet amendment, the Kalshi ruling and appeal, penalties, the lottery advertising rule and eight more verticals.

legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, caseLaw changed from previous to updated

Rebuilt from the Utah Constitution (Art. VI s.27), the recodified gambling part of the Criminal Code (Utah Code 76-9-1401 to 1412, effective 7 May 2025), H.B. 243 (2026), the Utah Horse Regulation Act and the District of Utah judgment in KalshiEX v. Cox, 2026-09-23. The record cited Title 76, Chapter 10, Part 11, which was renumbered and is now empty; it now cites the current sections, adds the proposition bet amendment, the Kalshi ruling and appeal, penalties, the lottery advertising rule and eight more verticals.

licensing changed from absent to populated

Rebuilt from the Utah Constitution (Art. VI s.27), the recodified gambling part of the Criminal Code (Utah Code 76-9-1401 to 1412, effective 7 May 2025), H.B. 243 (2026), the Utah Horse Regulation Act and the District of Utah judgment in KalshiEX v. Cox, 2026-09-23. The record cited Title 76, Chapter 10, Part 11, which was renumbered and is now empty; it now cites the current sections, adds the proposition bet amendment, the Kalshi ruling and appeal, penalties, the lottery advertising rule and eight more verticals.

advertising.restrictions, affiliateRules, mandatoryWarnings, penaltiesForBreach, sourceIds changed from previous to updated

Rebuilt from the Utah Constitution (Art. VI s.27), the recodified gambling part of the Criminal Code (Utah Code 76-9-1401 to 1412, effective 7 May 2025), H.B. 243 (2026), the Utah Horse Regulation Act and the District of Utah judgment in KalshiEX v. Cox, 2026-09-23. The record cited Title 76, Chapter 10, Part 11, which was renumbered and is now empty; it now cites the current sections, adds the proposition bet amendment, the Kalshi ruling and appeal, penalties, the lottery advertising rule and eight more verticals.

payments changed from absent to populated

Rebuilt from the Utah Constitution (Art. VI s.27), the recodified gambling part of the Criminal Code (Utah Code 76-9-1401 to 1412, effective 7 May 2025), H.B. 243 (2026), the Utah Horse Regulation Act and the District of Utah judgment in KalshiEX v. Cox, 2026-09-23. The record cited Title 76, Chapter 10, Part 11, which was renumbered and is now empty; it now cites the current sections, adds the proposition bet amendment, the Kalshi ruling and appeal, penalties, the lottery advertising rule and eight more verticals.