American Gambling Markets Atlas (AGMA)

States / North Carolina

North Carolina

More detail
  • Sports betting. North Carolina authorized statewide online and expanded retail sports wagering effective January 2024 (N.C. Gen. Stat. Chapter 18C, Article 9). The N.C. State Lottery Commission regulates it, and it is taxed at 18% of gross wagering revenue.
  • Tribal gaming. Retail sports wagering began earlier at the state's tribal casinos. The Eastern Band of Cherokee Indians' Harrah's Cherokee properties started in 2021. The Catawba Nation's Two Kings Casino started in 2022.
  • Casinos and racing. North Carolina has no commercial (non-tribal) casinos and no legal historical horse racing.
  • Sweepstakes and video poker machines. A long-standing broad ban on electronic sweepstakes and video poker machines (G.S. § 14-306.4) was upheld by the state Supreme Court in 2012. It continues to generate enforcement disputes over "fish game" arcades and sweepstakes parlors.
  • Pending legislation. A 2025 bill (HB 999) to legalize video gaming terminals remains pending in committee with no further action identified.

Reviewed Oct 10, 2026 · 20 sources

Legal status

LiveLegal, not launchedLimitedContestedProhibitedNot authorizedRepealedNA
VerticalStatusLaunchedModelDetails
Sports (online)LiveMar 11, 2024CompetitiveUp to 12 interactive sports wagering operator licenses contemplated at passage; a later 2023 amendment required online operators to hold a written designation agreement with an in-state sports team/facility/governing body, narrowing the practical field. As of Oct. 2026 the Lottery Commission's approved-licensee list shows 7 interactive operators (FanDuel, BetMGM, DraftKings/Crown NC, Fanatics, bet365, theScore Bet, and the Eastern Band of Cherokee Indians' tribal gaming enterprise).
N.C. Gen. Stat. §§ 18C-901 et seq.
[1],[2],[3]
Sports (retail)LiveMar 2021HybridA 2019 law let tribal gaming compacts be amended to add retail sportsbooks; Eastern Band of Cherokee Indians opened the first retail sportsbook in 2021, Catawba Nation followed in 2022. The 2023 law (effective Jan. 2024) additionally authorizes retail wagering at 8 designated professional sports venues.
N.C. Gen. Stat. Chapter 18C, Article 9
[1],[4]
Online casinoNot authorizedNo iGaming/online casino statute identified; not addressed by Chapter 18C.[3]
Online pokerNot authorized[3]
Commercial casinosNot authorizedNorth Carolina has no commercial (non-tribal) casino statute; all land-based casino gaming is tribal.[1]
Tribal casinosLiveNov 1997Monopoly TribalEastern Band of Cherokee Indians operates Harrah's Cherokee (opened Nov. 1997; table games added 2012 under an amended compact) and Harrah's Cherokee Valley River (opened Sept. 2015, Murphy). Catawba Indian Nation opened Catawba Two Kings Casino in Kings Mountain (temporary facility, July 2021) on land taken into trust; the Catawba's primary reservation is in South Carolina, so its NC gaming authority rests on federal land-into-trust/Catawba-specific legislation rather than a conventional state compact.
25 U.S.C. § 2701 et seq. (IGRA); 1994 Tribal-State Gaming Compact (EBCI), as amended 2012
[1]
LotteryLive2006Monopoly StateNorth Carolina Education Lottery began ticket sales in 2006; proceeds earmarked for education.[1]
iLotteryLiveMonopoly StateNorth Carolina Education Lottery sells "Digital Instant Games" online through its official platform; players must provide the last four digits of their SSN to verify identity and that they are 18+.[5],[1]
Daily fantasyLiveCorrected on audit: there IS a dedicated statutory carve-out, N.C. Gen. Stat. § 18C-902(e) (part of the 2023 sports-wagering law, not a standalone DFS statute), which exempts "fantasy or simulated games or contests" from the sports-wagering Article where winning outcomes reflect players' relative knowledge/skill and are determined predominantly by accumulated statistics of individual performance — keeping DFS outside both Article 9's sports-wagering licensing and Chapter 14's general gambling prohibition. A 2017 bill that would have required DFS operators to register with the Secretary of State failed in a House committee (7-4 vote). The NC Lottery Commission's 2023 proposed sports-wagering rules separately define "fantasy contests" in nearly the same terms as the statute and carve pick'em-style, proposition-mimicking products back out of the DFS definition (see dfs_pickem).[6],[7],[8],[9]
VGTs / VLTsProhibitedVideo poker was phased down starting 2000 (3-machine-per-location cap, no new machines) and fully banned effective July 1, 2007 under Session Law 2006-6, except under a tribal-state compact. A legalization bill, House Bill 999 (2025-2026 session), would create a licensed VGT framework under the State Lottery Commission (up to 3 terminals/location, up to 3 more based on a net machine revenue benchmark; central-monitoring-system connection required; a dedicated NC Video Gaming Fund for law enforcement and other allocations). It was filed April 10, 2025 and referred to the House Rules, Calendar, and Operations Committee on April 14, 2025, with no further action identified as of Oct. 2026.
2006 N.C. Sess. Laws ch. 6; N.C. Gen. Stat. § 14-306.4
[1],[10]
Historical horse racingNot authorizedNo HHR statute has been enacted. In 2023, the Senate Rules and Operations Committee stripped an HHR provision from an amended version of House Bill 347 (the mobile sports-betting bill) before it became law, and no separate 2025-2026 HHR legalization bill was identified; general prohibitions on unlicensed gambling devices and the sweepstakes/video-gaming-machine ban (§ 14-306.4) would otherwise apply to HHR terminals.[11],[12]
Sweepstakes casinosProhibitedG.S. 14-306.4 broadly bans operating an electronic machine or device to conduct or promote a sweepstakes through an "entertaining display" (video poker, bingo, simulated slot-style games, etc.); upheld by the N.C. Supreme Court in Dec. 2012. The statute predates dual-currency online sweepstakes casinos and was written against brick-and-mortar sweepstakes parlors; whether/how it is being enforced against online sweepstakes-casino operators in 2025-2026 could not be confirmed before the search budget was exhausted.
N.C. Gen. Stat. § 14-306.4
[11]
Prediction marketsNot authorizedCorrected from "unknown" to "not_authorized" per the national prediction-markets rule: no North Carolina-specific cease-and-desist, AG lawsuit, or regulator statement on Kalshi/Polymarket-style sports event contracts was found, despite an active 2025-2026 wave of such state actions elsewhere (Nevada, New Jersey, Maryland, New York, Connecticut, Montana, Tennessee, Kentucky, Ohio, Massachusetts, Arizona). Contracts are available to North Carolina residents statewide under claimed CFTC/federal preemption, with no NC regulator, AG, or court action against them as of this file's as_of date; absent such action, the activity would fall under NC's general gambling statute (N.C. Gen. Stat. Ch. 14, Art. 37). North Carolina sits in the Fourth Circuit, which has not ruled on Kalshi's CFTC-preemption theory as of Oct. 2026; neither the Sixth Circuit's Sept. 25, 2026 ruling against Kalshi (KalshiEX LLC v. Schuler / KalshiEX LLC v. Orgel, Nos. 26-3196, 26-5235) nor the Third Circuit's pro-Kalshi ruling (NJ, 4/6/2026) binds North Carolina directly.[3],[9]
Skill gamesContested"Fish Hunter"-style arcade machines and other claimed games-of-skill have operated since roughly 2017 in a disputed legal zone; some authorities treat them as illegal games of chance under the same sweepstakes-ban statute used against video poker/sweepstakes parlors, while operators market them as skill-based.
N.C. Gen. Stat. § 14-306.4
[1]
Card roomsNot authorized[1]
Lottery couriersNot authorizedNo North Carolina courier-licensing statute was found; secondary sources report major couriers (Jackpocket, Jackpot.com, Lotto.com) as generally unavailable in NC because the state already operates its own official online-play platform. Treated as not_authorized rather than unknown given the Lottery's own online sales channel and absence of any courier-licensing framework, but no explicit statutory ban was located.[13],[14]
Pick'em fantasyProhibitedThe NC Lottery Commission's sports-wagering rules package (proposed effective Jan. 8, 2024) excludes from the DFS definition, and effectively bars, pick'em-style single-entry/player-vs-house fantasy contests that mimic proposition wagering, requiring such products to instead be licensed as sports wagering.[8]
Pari-mutuelLegal, not launchedThe 2023 sports-wagering law created a separate pari-mutuel wagering licensing system administered alongside sports wagering (N.C. Lottery Commission's "Rules Manual for Sports Wagering and Pari-Mutuel Wagering" covers both), but no live horse or greyhound racing currently operates in North Carolina; prior NC Supreme Court rulings (State v. Felton, 239 N.C. 575 (1954); State v. Carolina Racing Ass'n, 241 N.C. 80 (1954)) struck down 1939/1949 track-authorization laws as unconstitutional delegations/monopolies.
N.C. Gen. Stat. Chapter 18C, Article 9 (pari-mutuel wagering licensing)
[1],[4]
Advance deposit wageringLegal, not launchedCovered by the same Chapter 18C pari-mutuel licensing framework as retail pari-mutuel; no active advance deposit wagering provider confirmed operating as of Oct. 2026.[4]
Charitable gamingLiveMonopoly StateQualifying nonprofits may hold up to 2 bingo sessions/week (single-game prize capped at $500) and up to 2 raffles/year (cash prizes capped at $10,000, non-cash at $50,000). "Beach bingo" with prizes of $10 or less may be run commercially with few restrictions.
N.C. Gen. Stat. § 14-309.9 (bingo); N.C. Gen. Stat. § 14-309.15 (raffles)
[1]
Esports bettingLiveCompetitiveS.L. 2023-42 (H.B. 347) defines "sports governing body" to include, for electronic sports, the video game publisher of the title used in the competition (regardless of the publisher's location), and directs the Lottery Commission to license 10-12 interactive sports wagering operators to take wagers on events including "electronic sports," among other categories, plus any other event the Commission approves. In September 2024 the Commission approved Electronic Sports Guidance describing its Gaming Compliance and Sports Wagering Division's approach to regulating esports wagering and a petition process for adding specific esports events/titles to the state's approved wagering catalog (wagers on non-catalog events are prohibited).[4],[15],[16]
Social casinoNot authorizedFree-to-play, no-cash-prize social casino apps are not addressed as gambling under North Carolina law since there is no prize-for-consideration element.[3]

Sports betting in North Carolina: status, tax rate, sportsbooks and bills →

Tax rates

VerticalChannelRateBaseTierPromos deductibleSinceStatute
Daily fantasyonline
No fantasy-sports-specific tax. N.C. Gen. Stat. § 18C-902(e) exempts 'fantasy or simulated games or contests' meeting the statutory definition from both the licensing and the tax provisions of the sports-wagering Article (Art. 9); operators pay no state wagering/gaming tax on DFS contest revenue.
OTHERNoJul 2019N.C. Gen. Stat. § 18C-902(e)[6]
Sports (online)total18%GGRJan 8, 2024N.C. Gen. Stat. § 105-113.126(a)
Rate applies uniformly to interactive (online) and retail sports wagering operators' gross wagering revenue; "gross wagering revenue" (§ 18C-901(7)) is wagers less winnings paid, before expense/fee/tax deductions, i.e. no separate promo deduction identified.
[18]
Sports (retail)retail18%GGRJan 8, 2024N.C. Gen. Stat. § 105-113.126(a)
Same combined online/retail 18% rate as sports_online above; the statute taxes "gross wagering revenue" uniformly regardless of channel, covering both tribal retail sportsbooks (Eastern Band of Cherokee Indians, Catawba Nation) and the 8 designated professional-sports-venue retail locations authorized effective Jan. 2024.
[18]

Rules and requirements

Casinos

Number of tribal gaming facilities
3
Harrah's Cherokee, Harrah's Cherokee Valley River, Catawba Two Kings Casino.
[1]
Number of federally recognized tribes with Class III compacts
1
Eastern Band of Cherokee Indians holds the conventional IGRA Tribal-State Gaming Compact; the Catawba Indian Nation's NC facility rests on separate federal land-into-trust/enabling legislation rather than a standard compact.
[1]

License fees

Sports wagering license fee(s) and term
Interactive sports wagering operator: $1,000,000 initial/renewal (§ 18C-904(b), § 18C-908(b)(1)); service provider: $50,000 (§ 18C-906(b), § 18C-908(b)(2)); supplier: $30,000 (§ 18C-907(d), § 18C-908(b)(3)).[3]

Lottery

Date lottery began sales
2006[1]
Multistate games offered (Powerball
Powerball, Mega Millions[1]

Minimum age

Minimum age for charitable bingo/raffles
18
Participants in charitable instant bingo/pull-tab/seal-card type games generally must be 18+; confirmed by analogy to neighboring-state VDACS-style rules, treat with caution pending direct NC confirmation.
[1]
Minimum age to purchase lottery
18[1]
Minimum age to place a sports wager
21[3]

Notes

Free-text notes that fit no other field
A follow-up research pass (Oct. 10, 2026) filled in DFS, ilottery, lottery couriers, HHR, and VGT bill status using a restored web-search budget. Esports betting and prediction markets could not be verified via any fetchable primary or secondary source and remain unknown; whether the 18% sports-wagering tax rate has changed since 2024 also remains unverified.[3]

Sports betting rules

Wagering on college sports allowed at all
Yes[3]
Micro-betting / in-play single-event outcomes allowed
Yes
In-game/in-play and proposition wagers are included in the statutory definition of sports wagering (§ 18C-901(19)).
[3]
Online sports wagering available statewide (not tethered to premises)
Yes[3]
Operators must use official league data for some bets
No
§ 18C-914(c) does not require official league data for certain tier-one results or non-U.S. organization tier-two wagers.
[3]
Summary of prop-bet restrictions (e.g. no in-game player props)
Wagers on injuries, penalties/disciplinary outcomes, and replay-review results are barred (§ 18C-902(d)(2)).[3]

Tax revenue

Where gaming tax revenue goes (education fund
After a $2M/yr problem-gambling-treatment allocation, $1M/yr to NC Amateur Sports youth-sports grants, $300,000/yr each to 13 named university athletic departments, and $1M/yr to the Youth Outdoor Engagement Commission, the remainder splits 20% among the 13 universities, 30% to the Major Events, Games & Attractions Fund, and 50% to the General Fund (G.S. § 105-113.128).[17]

Revenue

Tax revenueMonthly · Sports (online)
Monthly3-month average
$10.0M$20.0M20252026Apr 2024 $18.9M$11.7M
VerticalMeasure202620252024
Sports (online)GGR$509M$735M$584M
Sports (online)Handle$4.9B$7.3B$5.4B
Sports (online)Tax paid$96.8M$132M$105M
Sports (online)Monthly GGR
Monthly3-month average
$50.0M$100M$150M20252026Apr 2024 $105M$55.4M
What these figures mean
  • Sports (online): GGR is the report's "Gross Wagering Revenue" line. Tax paid is the report's "Estimated Tax Proceeds" line (18%). The estimated tax does not always equal 18% of the printed GGR line, so the tax base is not stated to be that figure.
Revenue report sources (30)

Licensed operators

OperatorBrandVerticalLicenseStatusLaunchedPartner / venue
Catawba Indian NationCatawba Two Kings CasinoTribal casinosactiveKings Mountain, NC[1]
Eastern Band of Cherokee IndiansHarrah's Cherokee Valley River Casino & HotelTribal casinosactiveMurphy, NC[1]
Eastern Band of Cherokee IndiansHarrah's Cherokee Casino ResortTribal casinosactiveCherokee, NC[1]
bet365bet365Sports (online)Interactive Sports Wagering Operator #NCO-0003activeMar 11, 2024[2],[3]
BetMGMBetMGMSports (online)Interactive Sports Wagering Operator #NCO-0007activeMar 11, 2024[2],[3]
Caesars EntertainmentCaesars SportsbookSports (online)Interactive Sports Wagering Operator #NCO-0008activeMar 11, 2024eastern-band-of-cherokee-indians[2],[3]
DraftKingsDraftKings SportsbookSports (online)Interactive Sports Wagering Operator #NCO-0002activeMar 11, 2024[2],[3]
Fanatics Betting and GamingFanatics SportsbookSports (online)Interactive Sports Wagering Operator #NCO-0004activeMar 11, 2024[2],[3]
FanDuelFanDuel SportsbookSports (online)Interactive Sports Wagering Operator #NCO-0005activeMar 11, 2024[2],[3]
PENN EntertainmenttheScore BetSports (online)Interactive Sports Wagering Operator #NCO-0001activeMar 11, 2024[2],[3]

Enforcement

Penalties against licensed companies

DateAgainstActionAmountWhat happened
Sep 23, 2026bet365 (Hillside (North Carolina), LLC)Fine
Sports (online)
$75,000The Commission fined bet365 $75,000 for sending promotional push notifications to patrons on North Carolina's sports-wagering self-exclusion list; bet365 self-reported the violation. Reported in the press; no regulator document found.[19]
Sep 23, 2026Underdog Sports WageringFine
Sports (online)
$175,000The Commission fined Underdog $175,000 after it self-reported that 38 online sports-wagering accounts were created for customers under 21, eight of which placed bets before the error was caught; the violations occurred before Underdog exited the regulated NC sports-wagering market in December 2025. Reported in the press; no regulator document found.[19]

Tribal gaming

Compact notices in the Federal Register
6 · first notice Jul 9, 1996, latest Dec 15, 2025

Tribal gaming revenue in the NIGC Washington, D.C. Region

NIGC Washington, D.C. RegionFederal fiscal years
$5.0B$10.0B$15.0BFY2019FY2021FY2023FY2025$11.2B

The National Indian Gaming Commission reports revenue only by region. This region also includes Alabama, Connecticut, Florida, Louisiana, Massachusetts, Mississippi, New York.[20]

Compact notices

PublishedTribeNoticeFederal Register
Dec 15, 2025Catawba NationAmendment took effect without action90 FR 58049
Mar 25, 2021Catawba Indian NationCompact approved86 FR 15958
Mar 2, 2021Eastern Band of Cherokee IndiansCompact approved86 FR 12204
Aug 13, 2012Eastern Band of Cherokee IndiansCompact approved77 FR 48167
Jan 17, 2001Eastern Band of Cherokee IndiansAmendment approved66 FR 4038
Jul 9, 1996Eastern Band of Cherokee IndiansAmendment approved61 FR 36078

The Interior Department publishes a notice when a compact or amendment is approved or takes effect. Older compacts published before 1994 are not included.

Economy

Adults 21 and over
8.2M (2024; 11.1M residents)
Gambling revenue per adult
$89 in 2025 · 24th of 27 states with a full year of reports
$735M kept by operators from sports (online), divided by adults 21 and over. Tribal casinos and the lottery are not included.
Gambling taxes collected
$122M in FY2025 · 0.3% of all state taxes
Gambling jobs
4,748 in 2025 · $53,828 average annual pay
Gambling taxes collectedState fiscal years
$50.0M$100M$150MFY2013FY2016FY2019FY2022FY2025$122M

Census Bureau tax collections on amusements and pari-mutuel wagering. Most states book casino, sports betting and video gaming taxes here; amusement taxes can also include admissions taxes unrelated to gambling.

Gambling jobsAnnual average
2,0004,0006,0002015201720192021202320254,748

Casinos, casino hotels, card rooms, bingo halls, off-track betting and slot-route operators, from the Bureau of Labor Statistics. Racetracks are not included. Jobs at tribal casinos are counted as government jobs.

Gambling jobs by industry, 2025

IndustryOwnershipEmployersJobsAverage pay
Gambling industriestribal and other government-owned33,972$50,175
Gambling industriesprivately owned61776$72,535

Taxes by fiscal year

Fiscal yearAmusement taxesPari-mutuel taxesShare of state taxes
FY2025$184K$122M0.30%
FY2024$184K$41.8M0.11%
FY2023$184K$00.00%
FY2022$101K—0.00%
FY2021$133K—0.00%
FY2020$282K—0.00%
FY2019$206K—0.00%
FY2018$298K—0.00%
FY2017$204K—0.00%
FY2016$184K—0.00%

Sources: U.S. Census Bureau, Vintage 2025 Population Estimates: Annual Estimates of the Resident Population for the United States, States (NST-EST2025-ALLDATA); U.S. Census Bureau, Annual Survey of State Government Tax Collections (STC): Historical Dataset; U.S. Bureau of Labor Statistics, Quarterly Census of Employment and Wages, 2025 annual averages, NAICS 7132 (Gambling industries)

Timeline

  • Mar 11, 2024 · Launched · Sports (online)
    Online sportsbooks go live statewide (FanDuel, DraftKings, BetMGM, bet365, Fanatics, theScore Bet and others)[1]
  • Jan 8, 2024 · Tax Change · Sports (online)
    18% gross-wagering-revenue tax and revenue-distribution formula take effect (G.S. § 105-113.126, § 105-113.128)[18],[17]
  • Nov 16, 2023 · Regulation Adopted · Sports (online)
    N.C. State Lottery Commission approves initial sports-wagering catalog of permissible bet types[4]
  • Jun 14, 2023 · Legalized · Sports (online)
    Governor signs law legalizing statewide online sports wagering and expanding retail venues (N.C. Gen. Stat. Chapter 18C, Article 9), effective Jan. 8, 2024[1]
  • 2023 · Restricted · Sports (online)
    Amendment requires online operators to hold a written designation agreement with an NC sports team/facility/governing body, narrowing the field to about 11 potential operators[1]
  • 2022 · Launched · Sports (retail)
    Catawba Indian Nation opens retail sportsbook[1]
  • Jul 2021 · Launched · Tribal casinos
    Catawba Indian Nation opens temporary Catawba Two Kings Casino in Kings Mountain[1]
  • Mar 2021 · Launched · Sports (retail)
    Eastern Band of Cherokee Indians opens North Carolina's first retail sportsbook[1]
  • Jul 2019 · Legalized · Sports (retail)
    Law authorizes amending tribal compacts to add retail sportsbooks at tribal casinos[1]
  • Sep 2015 · Launched · Tribal casinos
    Harrah's Cherokee Valley River casino opens in Murphy, NC[1]
  • Jan 2013 · Prohibited · Sweepstakes casinos
    Electronic sweepstakes machine ban takes effect after litigation concludes[1]
  • Dec 2012 · Court Ruling · Sweepstakes casinos
    N.C. Supreme Court upholds the 2010 electronic sweepstakes ban (G.S. § 14-306.4)[11]
  • Aug 2012 · Expanded · Tribal casinos
    Table games begin at Harrah's Cherokee under compact amendment (Gov. Beverly Perdue)[1]
  • Jul 1, 2006 · Prohibited · VGTs / VLTs
    Video poker machines fully banned statewide (2006 Session Law ch. 6), except under tribal-state compact[1]
  • Nov 1997 · Launched · Tribal casinos
    Harrah's Cherokee casino opens under 1994 EBCI-State compact[1]

Regulators

Sources

  1. Gambling in North Carolina · Wikipedia · secondary · retrieved Oct 10, 2026
  2. Approved Licensees · North Carolina State Lottery Commission · regulator page · retrieved Oct 10, 2026
    “Companies with gaming licenses”
  3. N.C. General Statutes, Chapter 18C, Article 9 — Sports Wagering · North Carolina General Assembly · statute · retrieved Oct 10, 2026
    “Any person under the age of 21”
  4. North Carolina State Lottery Commission — Gaming · North Carolina State Lottery Commission · regulator page · retrieved Oct 10, 2026
    “adopts and enforces gaming regulations to ensure integrity and public confidence in gaming”
  5. NC launches instant digital lottery · AOL / Associated Press · press · retrieved Oct 10, 2026
  6. N.C. Gen. Stat. § 18C-902 — Powers of the Commission with respect to sports wagering; fantasy-contest exclusion · North Carolina General Assembly (ncleg.gov) · statute · retrieved Oct 10, 2026
    “Nothing in this Article shall apply to fantasy or simulated games or contests in which one or more fantasy contest players”
  7. Proposed NC regs limit scope of fantasy sports to remove props · SBC Americas · secondary · retrieved Oct 10, 2026
  8. First Online NC Sports Betting Rules Include DFS Pick'Em Block · Legal Sports Report · secondary · retrieved Oct 10, 2026
  9. N.C. General Statutes, Chapter 14, Article 37 — Lotteries, Gaming-Houses, and Gaming · North Carolina General Assembly · statute · retrieved Oct 10, 2026
    “Sports wagering lawfully conducted in compliance with Article 9 of Chapter 18C of the General Statutes”
  10. North Carolina 2025-2026 Regular Session — House Bill 999 · Legiplex (legislative tracker) · secondary · retrieved Oct 10, 2026
  11. N.C. General Statutes § 14-306.4 — Electronic machines and devices for sweepstakes · North Carolina General Assembly · statute · retrieved Oct 10, 2026
    “it shall be unlawful for any person to operate, or place into operation, an electronic machine or device”
  12. North Carolina, Maine Reject Historical Horseracing Machines · Vixio · secondary · retrieved Oct 10, 2026
  13. Jackpocket state availability list · Bonus.com · secondary · retrieved Oct 10, 2026
  14. North Carolina Lottery Promo Code · Legal Sports Report · secondary · retrieved Oct 10, 2026
  15. Bill Summary for H 347 (2023-2024) · UNC School of Government, NC General Assembly Legislative Reporting Service · secondary · retrieved Oct 10, 2026
  16. North Carolina Regulators Approve Retail Sports Betting Compliance Proposal · Covers.com · secondary · retrieved Oct 10, 2026
  17. N.C. General Statutes § 105-113.128 — Distribution of sports wagering tax proceeds · North Carolina General Assembly · statute · retrieved Oct 10, 2026
  18. N.C. General Statutes § 105-113.126 — Tax on sports wagering · North Carolina General Assembly · statute · retrieved Oct 10, 2026
    “A tax at the rate of eighteen percent (18%) is imposed on each interactive sports wagering operator.”
  19. North Carolina Fines Bet365 for Sports Betting Legal Violation · The Lines · secondary · retrieved Oct 11, 2026
    “Underdog allowed 38 underage people to create accounts between March 2024 and December 2025, and eight of them placed wagers”
  20. NIGC FY 2025 Gross Gaming Revenue Report · National Indian Gaming Commission · regulator report · retrieved Oct 11, 2026
    “FY 2025’s GGR of $46.2 billion marks the highest ever GGR for the Indian gaming industry.”