Where the money goes

Alaska levies a 3% tax on pull-tab gross receipts less prizes, plus a 1% net-proceeds fee for higher-grossing permittees, manufacturer/distributor license fees, and a $50/year/location vendor permit fee; proceeds stay with the permittee's own charitable purpose rather than flowing to a state fund.

Event wagering privilege fees (8% retail / 10% online of adjusted gross receipts) are deposited into the state's Event Wagering Fund. Ninety percent of that fund is transferred monthly to the State General Fund, and the Department of Gaming may spend up to the remaining 10% on regulating and enforcing the event-wagering law, including up to $500,000 a year for problem-gambling programs. Tribal compact contributions are split 12% to the contributing tribe's host cities, towns and counties and 88% to the Arizona Benefits Fund, which funds the Department of Gaming and its Division of Problem Gambling, school instructional improvement, trauma and emergency care, tourism, and wildlife conservation.

By statute, at least 50% of ticket and share sales goes to the prize fund and up to about 18.5% covers Lottery operating and retailer-commission costs; the rest passes through the state lottery fund, which by law pays, in order: debt service on any lottery revenue bonds; $10 million to the Arizona Game and Fish Commission's Heritage Fund; fixed yearly allocations (adjusted for inflation) to child-safety, teen-pregnancy-prevention, maternal/child health and disease-control programs; up to $1 million for homeless-shelter grants; at least $99.64 million to the State General Fund; a set amount to the Arizona Competes Fund; and the remaining balance to a university capital-improvement bond fund, with any money left over going to the General Fund.

Net casino gaming receipts tax revenue (which also carries sports-wagering net revenue, taxed at the same rate) is distributed 55% to the state General Revenue Fund, 17.5% to the Racing Commission's purse and awards fund for live horse racing, 19.5% to the host city/town, and 8% to the host county.

Net proceeds fund scholarships and grants to Arkansas residents attending in-state public and private nonprofit colleges, universities, and (since a 2024 ballot measure) vocational-technical schools and technical institutes, under the Arkansas Academic Challenge Scholarship Program.

California Lottery: 87% of total sales statutorily required to return to the public as prizes and contributions to public education combined (Prop. 37, 1984).

By law (Prop. 37, 1984), at least 87% of total California Lottery sales must return to the public as prizes and contributions to public education combined; the Lottery does not itself divide that 87% between the two, but education is the sole public beneficiary once prizes and operating costs are paid, and the Lottery reports giving more than $48 billion to schools since 1985.

Each year's limited-gaming casino fund balance is split 50% to the state general fund (after fixed transfers to tourism-promotion, economic-development, higher-education- research, creative-industries, film-office and responsible-gambling funds), 28% to the State Historical Fund for historic preservation, 12% to Gilpin and Teller counties, and 10% to the cities of Central, Black Hawk and Cripple Creek. Sports-betting tax revenue first repays the state's program start-up costs and ongoing administration, then sends 6% of annual sports-betting tax revenue to a hold-harmless fund benefiting those same gaming towns, counties, colleges, and horse-racing purse funds, with all remaining money going to the Colorado Water Plan Implementation Cash Fund.

Under Colo. Const. art. XXVII and C.R.S. § 44-40-111, net lottery proceeds go 50% to the Great Outdoors Colorado (GOCO) Trust Fund (up to an inflation-adjusted annual cap), 40% to the Conservation Trust Fund for distribution to local governments by population, and 10% to Colorado Parks and Wildlife/state parks; proceeds above the GOCO cap are redirected by statute (HB 25-1215) to funds including Outdoor Equity, Building Excellent Schools Today (BEST), and Outdoor Recreation Economic Development.

Sports wagering and online casino gaming tax collections are deposited to the state General Fund; the December 2021 announcement reported roughly $1.7M collected in the first month.

Connecticut Lottery Corporation revenue net of prizes and operating costs is deposited into the Lottery and Gaming Fund, with transfers to the state General Fund (and, if required, the Teachers' Retirement Fund Bonds Special Capital Reserve Fund) under Conn. Gen. Stat. § 12-812; the Corporation has contributed more than $10 billion to the General Fund since 1972.

Video lottery (slots): 42.5% of proceeds to the State after >=87% player return, plus 11.35% harness / 9.6% thoroughbred purses (29 Del. C. S4815(b)). Sports lottery: 50% of total win to the State, plus 10.2% (harness) / 9.6% (thoroughbred) purses (S4815(c)). Table games: 15.5% to the State plus 4.5% purses (S4815(d)). Internet lottery: first $3,750,000/year of proceeds to the State Lottery Fund after operating costs and player payouts (S4815(e)).

Lottery revenue net of prizes and operating costs goes to the State General Fund: the Lottery must transfer 30% of ticket/game revenue to the General Fund monthly, and remit to the General Fund any quarterly operating surplus in the State Lottery Fund above $1,000,000, under 29 Del. C. § 4815(a).

DC Lottery net proceeds are transferred to the District's General Fund, which supports general government services; the Lottery reports having transferred more than $2.43 billion to the General Fund since inception, in addition to more than $141.5 million raised by its charitable-gaming licensing for local nonprofits.

Tribal compact revenue-share payments (covering sports betting, slots, and table games) go to the General Revenue Fund, with 3% of those payments further distributed to local governments under Fla. Stat. § 285.710(10)-(11). The separate 35% commercial slot-machine tax on the Broward/Miami-Dade pari-mutuel facilities (Fla. Stat. § 551.106) is deposited into the Pari-mutuel Wagering Trust Fund and then transferred to the Educational Enhancement Trust Fund of the Department of Education.

Approximately 25% of every ticket purchased is transferred to the Educational Enhancement Trust Fund (Fla. Stat. § 1010.70), which the Department of Education distributes to public schools; the statute does not fix a flat percentage but directs the Department of Lottery to set variable shares of online- and instant-ticket gross revenue.

Net lottery proceeds (including the GLC's COAM share) go to the Lottery for Education Account, funding HOPE Scholarship/grant programs and the Georgia Pre-K Program; $1.47 billion was transferred in FY2025, 25.7% of lottery revenue.

Net lottery proceeds go to the Lottery for Education Account, which funds the HOPE Scholarship/grant programs and the Georgia Pre-K Program.

Lottery profits split primarily to public school facilities funding and the state permanent building fund (statutory formula changed in 2009 and again 2024); FY2024 dividend was a record $84 million, bringing cumulative dividends to $1.273 billion since 1989.

Net lottery dividends are split primarily between the Public School Building Account and the state Permanent Building Fund (formula changed in 2009 and again in 2024); the FY2024 dividend was a record $84 million, bringing cumulative dividends to $1.273 billion since 1989.

Sports wagering tax: Sports Wagering Fund, then (from Sept. 2024) 58% to General Revenue Fund / 42% to Capital Projects Fund; VGT tax: Capital Projects Fund (83.7%), Local Government Video Gaming Distributive Fund (14.3%), State Gaming Fund (2%) as of 7/1/2025; per-wager tax: General Revenue Fund; home-rule county 2% sports surcharge: county criminal justice system (subject to appropriation).

Since a 1985 law, net Illinois Lottery proceeds have been earmarked to the Common School Fund (K-12 public schools), with additional support to the Capital Projects Fund and to specific causes (veterans' programs, breast cancer research, HIV/AIDS assistance, multiple sclerosis research) each funded by its own dedicated scratch-off game.

Sports wagering tax revenue is deposited in the State General Fund.

Hoosier Lottery funds have supported police and firefighters' pensions, the Teachers' Retirement Fund, and the Lottery Surplus Fund; by statutory mission the Lottery is to "return maximum net income to the state in a socially responsible manner."

Gambling-games tax: 0.5% to host city general fund + 0.5% to host county general fund (or split between county/nearest city if outside city limits), 0.8% to the county endowment fund, 0.2% split between the arts & culture enhancement fund / tourism marketing / Rebuild Iowa Infrastructure Fund, remainder per § 8.57(3) (general state funds). Sports-wagering tax proceeds go to a separate sports wagering receipts fund (§ 8.57I); by statute $8 million/year goes to the public safety equipment fund and an amount is set aside each year for the volunteer fire fighter and EMS length-of-service award program fund, with the rest spent as the legislature directs each session. DFS tax proceeds follow § 99E.6 allocation.

Net lottery revenue is deposited in the lottery fund and transferred quarterly to the state General Fund; by statute $2.5 million/year goes first to the Veterans Trust Fund and $100,000/year each to the public safety and corrections survivor benefits funds, and any Vision Iowa fund shortfall is also covered from lottery revenue, all before the general-fund deposit (Iowa Code 99G.39-.40).

KELA lottery-gaming-facility revenue (at least 22% of gross) and sports-wagering revenue (10% of gross) both end up in state funds that are appropriated rather than spent directly. Facility revenue is credited to the Expanded Lottery Act Revenues Fund (K.S.A. 74-8768): after a fixed $10,500,000 a year split three ways among the Kan-Grow engineering funds at KU, KSU, and WSU, half of what remains goes to the Kansas Public Employees Retirement System to reduce its unfunded liability, with the balance available by appropriation for state debt reduction, infrastructure, and local property-tax relief. Sports-wagering revenue is instead credited to the Sports Wagering Receipts Fund (K.S.A. 74-8791) and transferred into the lottery operating fund (K.S.A. 74-8711) -- the same fund that receives ordinary lottery ticket proceeds and earmarks money to the state general fund, problem-gambling programs, crisis-stabilization and clubhouse mental-health programs, white-collar-crime enforcement, attracting professional sports to Kansas, and county property reappraisal. Separately, 2% of lottery-gaming-facility revenue funds the Problem Gambling and Addictions Grant Fund and 1.5-3% goes to the host city/county. Racetrack electronic-gaming-machine income is split differently: 40% to the Expanded Lottery Act Revenues Fund, 25% to the facility manager, 7%+7% to horse/greyhound purse supplement funds, 2% to the problem gambling fund, 1% to the Kansas horse fair racing benefit fund, and 15% to gaming expenses. Parimutuel/HHR taxes go to the State Racing Fund (K.S.A. 74-8826).

All lottery ticket/share sale proceeds go to the lottery operating fund; by statute at least 30% of monthly lottery ticket/share revenues (20% for pull-tabs), or the fund's excess balance if greater, is transferred monthly to the State Gaming Revenues Fund, with further earmarked transfers to the state general fund, the problem gambling and addictions grant fund, the community crisis stabilization centers fund, the clubhouse model program fund, the white collar crime fund, the attracting professional sports to Kansas fund, and the county reappraisal fund (K.S.A. 74-8711).

Sports-wagering excise tax revenue funds the Sports Wagering Administration Fund first (administrative costs), with 2.5% of collected funds further earmarked to the Kentucky Problem Gambling Assistance Account; remaining proceeds go to the Kentucky Permanent Pension Fund (KRS 42.205).

By KRS 154A.130, after the first $3,000,000 is applied to literacy programs, 55% of the remaining lottery funds are designated for the state's two need-based scholarship programs, the College Access Program (CAP) and Kentucky Tuition Grants (KTG). The Kentucky Lottery Corporation's own reporting shows proceeds ("Earned for State") also fund the Kentucky Educational Excellence Scholarship (KEES) trust fund, the Work-Ready Kentucky Scholarship, the Dual Credit Scholarship, and the National Guard Tuition Award; since the scholarship program was established in 1999 the Lottery has provided more than $3.4 billion for over 2.4 million scholarships and grants, funding 95 cents of every $1 in non-loan state financial aid (per its FY2019 Program Review Committee presentation).

Online sports-wagering tax revenue under the 2025 rate increase (Act 298/H.B. 639) dedicates 25% to the newly created SPORT Fund supporting public NCAA Division I athletic programs and 3% to the Louisiana Postsecondary Inclusive Education Fund (students with disabilities); remaining funds, and all retail sports-wagering tax revenue, flow to state general revenue. Tax revenue may not be used for athlete NIL payments.

By statute, 35% of all Lottery revenue is transferred to the state treasury. Since a 2003 constitutional amendment effective July 1, 2004, Lottery proceeds are constitutionally earmarked for the Minimum Foundation Program (K-12 school funding), and the first $500,000 in annual Lottery proceeds is earmarked for the Louisiana Department of Health's problem-gambling programs.

Sports wagering's 10% tax splits 1% Gambling Control Unit admin, 1% Gambling Addiction Prevention and Treatment Fund, 0.55% State Harness Racing Commission, 0.55% Sire Stakes Fund, 0.4% Agricultural Fair Promotion Fund, 6.5% General Fund (8 M.R.S. §1218). Internet gaming's 18% tax splits 2% GCU admin, 2% Gambling Addiction Fund, 2.5% dairy stabilization, 1.5% Opioid Use Disorder Prevention/Treatment Fund, 2% Emergency Housing Relief Fund, 5% Maine Veterans' Homes Stabilization Fund, 1% Fund for a Healthy Maine, 2% School Revolving Renovation Fund (8 M.R.S. §1416). Slot income (46%) and table-game income (16%) at casinos fund K-12 education, university/community-college scholarships, the Penobscot Nation and Passamaquoddy Tribe (4% of slot income), host municipalities/counties, harness racing purses, and the Sire Stakes Fund (8 M.R.S. §1036).

By statute, State Lottery Fund money may be appropriated only for prizes to winning ticket/share holders (prizes must equal at least 45% of ticket sales), the Bureau's reasonable lottery-operating expenses, payment to the General Fund, payment to the Maine Outdoor Heritage Fund, and payment to the University of Maine Cooperative Extension Tick Laboratory Operations Fund. Since 1974 the Lottery has transferred over $1.24 billion to the General Fund.

Casino gaming (FY2026, $822.2M total): Education Trust Fund $599.1M, local aid $103.4M, horse racing industry $94.7M, Small/Minority/Women-owned Business Fund $20.3M, responsible gaming $4.4M. Sports wagering (FY2026, $132.3M total): retail 15% of taxable proceeds to the Blueprint for Maryland's Future Fund; mobile 15% to the Blueprint Fund + 5% to the General Fund ($99.7M Blueprint / $32.6M General Fund). Fantasy competitions: 15% of proceeds to the Blueprint Fund ($1,029,320 in FY2026). Casino operators also pay $425/slot machine and $500/table game into the Problem Gambling Fund.

Lottery profit (FY2026: $681.6 million) goes mostly to the state General Fund ($532.5 million in FY2026), which provides resources for a variety of programs and services, including public schools, with the remainder (more than $149 million in FY2026) spread across other designated state funds, including public transit, the Maryland Veterans Trust Fund, and Camden Yards Sports Complex improvements. This is separate from the casino and sports-wagering tax earmarks.

Sports wagering tax revenue is split among the General Fund (45%), the Gaming Local Aid Fund, the Workforce Investment Trust Fund, the Public Health Trust Fund, and the Youth Development and Achievement Fund. Commercial casino tax revenue is split differently: all Category 2 (slots) tax revenue goes to the Gaming Local Aid Fund, while Category 1 (resort) revenue is divided among twelve funds led by local aid (20%), the Transportation Fund (15%), education (14%), the Stabilization Fund (10%), and the Debt and Long-Term Liability Reduction Trust Fund (10%), with smaller shares for economic development, community mitigation, public health, local capital projects, horse-racing development, cultural/performing-arts mitigation, and tourism promotion.

By statute, Lottery revenue may be spent only on: (1) paying prizes; (2) the Lottery Commission's certified operating expenses; (3) "budgeted aid to cities and towns" under G.L. c.58 §18C, subject to appropriation; and (4) covering timing gaps between revenue receipt and expenditure. In practice nearly all net profit (over $1 billion/year since FY2021, cumulatively more than $35 billion since 1972) flows to the Commonwealth's 351 cities and towns as unrestricted local aid.

The online sports-betting and internet-gaming taxes are each split the same way: 30% to the city where the operator's casino is located (for police, public safety, anti-gang/youth programs, tax relief, capital improvements and road work), 5% to the Michigan agriculture equine industry development fund, and 65% into a state fund. From that state fund, the board first pays its own regulatory costs, then fixed yearly amounts to the compulsive gaming prevention fund ($1,000,000 for sports betting, $3,000,000 for internet gaming), up to $7,000,000/year to the Christopher R. Slezak first responder health-coverage fund, and $1,000,000/year to the Michigan Strategic Fund for distribution to Michigan's tribal governments; the remainder is deposited in the State School Aid Fund for K-12 education. The retail (in-person) sports-betting tax is instead split 3.78 points to the state and 4.62 points to the City of Detroit. 2024 total gaming-tax contribution to the School Aid Fund was reported at $501.4 million, with online casino taxes providing $388.5 million of that.

By statute, after payment of prizes, liabilities to winners, the Bureau's reasonable operating expenses, and a set-aside for the compulsive gaming prevention fund (10% of the annual lottery advertising budget, up to $2,000,000), the net revenue in the State Lottery Fund, plus fund interest/earnings, must be deposited in the State School Aid Fund and distributed as provided by law. Unclaimed prize money is likewise deposited in the School Aid Fund.

Lottery: 40% of net proceeds to the Environment & Natural Resources Trust Fund (1990 constitutional amendment), remainder to the general fund. Charitable gambling taxes (ch. 297E) are deposited to the state general fund.

By Minn. Const. art. XI (1990 amendment), 40% of net lottery proceeds go to the Environment and Natural Resources Trust Fund; the remaining 60% goes to the general fund by statute. A separate 6.5% in-lieu-of-sales tax on tickets is divided by statute among the general fund, the Game and Fish Fund, and the Natural Resources Fund.

Casino/sports-wagering gross-revenue tax revenue is state general-fund revenue collected by the Department of Revenue under § 75-76-177; lottery proceeds fund state highway/infrastructure needs up to a statutory annual cap, then flow to the Education Enhancement Fund.

By statute (Miss. Code Ann. § 27-115-85), the first $80 million of net Mississippi Lottery proceeds each fiscal year is deposited into the State Highway Fund for road and bridge work; net proceeds above that threshold go to the Education Enhancement Fund.

Casino tax (21% AGR) split 90% to the state Gaming Proceeds for Education Fund / 10% to home dock city or county; sports wagering tax (10% AGR) goes first to MGC expenses, then up to $5M to the Compulsive Gambling Fund, remainder to public education.

Net lottery proceeds are transferred to the "Lottery Proceeds Fund" and appropriated solely for Missouri's public elementary, secondary, and higher education systems, per Amendment 11 (approved Nov. 3, 1992, effective FY1994); lottery proceeds fund about 4% of total public-education funding statewide. Before FY1994 proceeds went to General Revenue.

Lottery profits originally reduced property taxes; since the 1990s, net lottery revenue has gone mostly to the state General Fund, apart from the first $2.25 million each fiscal year, which funds the STEM Scholarship Program. Separately, all video gambling machine tax (15% of gross income) goes to the General Fund; the smaller bingo/keno tax (1% of gross proceeds) goes to the municipality or county where the game is located, and $100 of each live-card-table and video-machine license permit fee goes to local governments.

By statute (Mont. Code Ann. § 23-7-402), the first $2.25 million of net Montana Lottery revenue each fiscal year is transferred quarterly, in four equal $562,500 payments, to the Montana STEM Scholarship Program special revenue account; net revenue above that threshold goes to the state General Fund.

Of the 20% gaming tax (applies uniformly to all games of chance including sports wagering), 75% goes to the state (2.5% Compulsive Gamblers Assistance Fund, 2.5% General Fund, 70% Property Tax Credit Cash Fund -- i.e., 14% of GGR), and the remaining 25% goes to the host county/city (split 50/50 if the racetrack enclosure is partly within city limits).

Net proceeds (after prizes/operating costs) first send $500,000 to the Compulsive Gamblers Assistance Fund, then split the remainder 44.5% to education (Nebraska Education Improvement Fund, § 79-3501), 44.5% to the Nebraska Environmental Trust Fund, 10% to the Nebraska State Fair Board (if matched locally; otherwise to the General Fund), and 1% to the Compulsive Gamblers Assistance Fund (Neb. Rev. Stat. § 9-812(3)).

Sports wagering net proceeds go to the state education trust fund after administrative costs, prizes, and problem-gambling services (RSA 287-I:9).

After paying Lottery Commission and racing/charitable-gaming-enforcement costs, the balance of net lottery proceeds is deposited in the education trust fund established under RSA 198:39 (RSA 284:21-j).

Internet gaming and casino-operated internet sports wagering base taxes go to the Casino Revenue Fund; racetrack sports wagering base taxes and fantasy sports operations fees go to the General Fund. Additional sports taxes have separate allocations.

Since the bipartisan Lottery Enterprise Contribution Act (enacted July 4, 2017), the Lottery Enterprise's net proceeds for 30 years were contributed to the state's public-employee pension systems (Teachers' Pension and Annuity Fund, Public Employees' Retirement System, and Police and Firemen's Retirement System) to substantially reduce unfunded pension liabilities; the Act does not affect Lottery Enterprise operations or personnel.

Lottery net proceeds fund the Legislative Lottery Scholarship program; racetrack gaming-tax distributions fund horse purses and jockey insurance/compliance costs; nonprofit gaming-operator licensees must direct part of remaining net take to charitable/educational purposes.

Net lottery proceeds fund the Legislative Lottery Scholarship program, which since 1996 has helped more than 161,000 students attend New Mexico public colleges, universities and technical colleges; the Lottery's site states "part of every dollar spent on Lottery tickets benefits New Mexico's future."

Sports wagering tax (51% of GGR) funds education, with carve-outs of $5M/year for youth sports programs and $6M/year for problem gambling education/treatment; IFS taxes and VLT revenue go to the Lottery fund for education aid; upstate commercial casino tax splits 80% education/ property-tax relief, 10% host municipality/county, 10% other counties; the three new NYC casinos' revenue funds the MTA and education aid under a hold-harmless formula.

Tax Law § 1601 dedicates net lottery proceeds to education: for the fiscal year beginning April 1, 1976, proceeds were applied exclusively to aid for pupils with special educational needs, and thereafter to supplemental aid for all schoolchildren, with increases in lottery proceeds added as increases to the funds available for that aid.

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).

Net revenues of the State Lottery Fund transfer at least four times a year to the Education Lottery Fund (G.S. § 18C-164(a)); after an appropriation matching prior-year education spending and a reserve (min. 5% of the prior year's credited net revenue), any remainder goes to the Needs-Based Public School Capital Fund, and the General Assembly appropriates the Education Lottery Fund's net revenue each year for education-related purposes.

Charitable gaming tax proceeds (N.D.C.C. § 53-06.1-11.2) flow to the state charitable gaming operating fund; $75,000 per allocation cycle goes to the gambling disorder prevention and treatment fund, 5% of remaining deposits (subject to appropriation) is returned to cities/counties in proportion to local gaming tax collections, and the balance in excess of legislatively appropriated administrative costs transfers to the state general fund at each biennium's end.

Net proceeds from the lottery operating fund are transferred quarterly: $80,000/quarter to the gambling disorder prevention and treatment fund, the lottery's share of prize-reserve obligations to the Multi-State Lottery Association, and (starting July 1, 2023) $250,000/quarter to the Attorney General's multijurisdictional drug task force grant fund; the balance transfers at least annually to the state general fund (N.D.C.C. § 53-12.1-09(4)). FY2024: $8.6M to the general fund, $1.0M to the drug task force fund, $320,000 to the gambling-treatment fund.

Sports gaming tax: 98% sports gaming profits education fund, 2% problem sports gaming fund (ORC 5753.031(C)(3)). Casino tax (33% GGR): 51% counties, 34% county student (education) fund, 5% host cities, 3% racing commission fund, 3% casino control commission fund, 2% law enforcement training fund, 2% problem gambling fund (ORC 5753.03(D)).

Net lottery profits are dedicated to education: ORC 3770.06(B) directs surplus state lottery fund money (and, once joint multistate games reach full net proceeds, their share) to the lottery profits education fund, restricted to "the support of elementary, secondary, vocational, and special education programs"; 3770.06(C) sends excess deferred-prize trust fund earnings to the same education fund.

Lottery: Oklahoma Education Lottery Trust Fund (created by SQ 706, 2004), funding education programs. Racetrack organization-licensee gaming tax (3A O.S. § 263): 88% of the Tax Commission's share to the Education Reform Revolving Fund, 12% to the General Revenue Fund. Tribal exclusivity fees: paid to the State Treasurer with no required allocation to a particular state purpose, so they function as general-fund revenue.

Net proceeds go to the Oklahoma Education Lottery Trust Fund (Okla. Const. art. X, § 41, created by SQ 706), which may be spent only for education purposes (K-12 funding including teacher compensation, early-childhood programs, higher-education tuition aid, CareerTech, the School Consolidation Fund and Teachers' Retirement); the Legislature may not use it to supplant other education funding. SQ 705 requires at least 35% of ticket revenue (after the first two years) to reach the fund as net proceeds.

2.5% of Video Lottery net receipts statutorily dedicated to counties for economic development (ORS 320.011-.013); for advance deposit wagering, 25% of ADW fees collected is directed to the state General Fund and 75% supports the racing industry.

After prizes and operating expenses, the Lottery transfers net revenue to the Economic Development Fund. By constitutional amendments approved by voters over time: the 1984 lottery measures dedicated proceeds to job creation/economic development; 1995 dedicated 15% to education; 1998 dedicated 15% to parks and natural resources (sunset in 2014, lifted by Measure 76 in 2010); 2002 created the Education Stability Fund and raised the Lottery's education contribution to 18%; 2016 (Measure 99) dedicated 1.5% (4% or $5.5M quarterly, up to $22M) to veterans' services. Statutory beneficiaries also include 1% for problem-gambling prevention/treatment, 2.5% of video-game revenue to counties for economic development, and 1% (capped) to the County Fair Account.

Sports wagering: 34% General Fund + 2% local share grants. iGaming slots (54%): 34% state/General Fund, 13% Commonwealth Financing Authority county grants, 7% local share. DFS and VGT revenue to General Fund/local share similarly split.

Lottery profits, after prizes and expenses, go to programs benefiting older Pennsylvanians: property tax and rent rebates, pharmaceutical assistance, transit, and Medicaid long-term care services (administered by the Depts. of Aging, Revenue, Transportation, and Human Services). Act 97 of 2019 requires dedicating at least 20% of each dollar earned from traditional (non-iLottery) games to these senior programs through FY2023-24, reverting to 25% on July 1, 2024 unless extended; Act 42 of 2017 excludes iLottery revenue and retailer incentive payments from this profit mandate.

Sports wagering revenue splits by statute 51% state / 32% sports-wagering vendor / 17% host facilities (plus $200,000/year flat host-community fees to Lincoln and Tiverton); state shares of lottery, VLT, table-game, and iGaming revenue flow to the state lottery fund and general revenue fund.

Unlike most states, Rhode Island does not earmark lottery proceeds to education or another dedicated program: R.I. Gen. Laws § 42-61-15 creates the state lottery fund, pays prizes and operating expenses first, and then transfers "all revenues remaining in the state lottery fund" to the state's general revenue fund on an estimated quarterly basis.

Lottery net proceeds (ticket sales less prizes, retailer commissions and operating expenses) are deposited in the Education Lottery Account and used for K-12 and higher-education programs, scholarships, and school buses, per S.C. Code §59-150-170 and §59-150-20(4).

All lottery proceeds are commission property held in a separate Education Lottery Account (S.C. Code § 59-150-350); as nearly as practical at least 45% of ticket sales go to prizes and administrative expenses are capped at 15% of gross revenue. Certified net proceeds fund Palmetto Fellows, LIFE, and HOPE Scholarships, K-12 and technical-college programs, teacher grants, public library aid, school buses (also funded from unclaimed-prize money under § 59-150-230(I)), and educational-television digitalization; appropriations must supplement, not supplant, existing education funding (§ 59-150-350(C)).

Deadwood gaming tax (9% of adjusted gross proceeds, covering table games, slots, and sports wagering alike): 40% of the gaming tax collected goes to the state tourism promotion fund and 10% to Lawrence County (SDCL 42-7B-48(1)). From what remains, after Gaming Commission operating costs, up to $30,000/year for gaming-addiction treatment grants, and a fixed $100,000/year to the State Historical Preservation Grant and Loan Fund, the "net municipal proceeds" are split: 71% to the City of Deadwood's own historic restoration and preservation fund, 25% to the state General Fund, 3.3% to other Lawrence County municipalities, and 0.7% to Lawrence County school districts that do not receive state school aid (SDCL 42-7B-48.1).

Net proceeds from instant (scratch) ticket sales go entirely to the General Fund. Net proceeds from on-line draw-game ticket sales are split between the General Fund and the Capital Construction Fund; that split phased in from 25%/75% in FY2019 to the current 70% General Fund / 30% Capital Construction Fund split, reached in FY2023 (of the 30%, 64% goes to the Water & Environment Fund and 36% to the State Highway Fund). Video lottery's state share (49.5% of Net Machine Income since July 1, 2015) is deposited directly in the General Fund; from FY1997-FY2015 that share instead went to the Property Tax Reduction Fund (over $1.92B cumulative).

Since July 2025, the privilege tax's 80% education share goes to school construction and maintenance instead of lottery scholarships: it is distributed through the state treasurer to local education agencies for building and maintaining public K-12 school facilities (lottery-funded scholarships can still draw on this money if lottery proceeds themselves fall short). The other shares are unchanged: 15% to the state General Fund, remitted to local governments on a per capita basis, and 5% to the Dept. of Mental Health and Substance Abuse Services for problem-gambling treatment and prevention. Licensing fee revenue still funds SWC operating expenses first, with any remainder to the Tennessee Promise Scholarship endowment fund; violation fines still fund SWC education/outreach programs and investigation expenses.

Tenn. Code Ann. § 4-51-111 requires net lottery proceeds to equal at least 35% of lottery proceeds each fiscal year (30% for the first two full fiscal years and any partial first year). Net proceeds are deposited in the Lottery for Education Account, become state property, and must be spent on education programs; year-end balances do not revert to the general fund. Reserves in the account "shall be used first for any shortfall in the amount appropriated to the educational scholarship program" (funding HOPE and other lottery scholarships), with other education uses -- including an after-school programs account -- funded after scholarships.

Texas Lottery net proceeds are statutorily dedicated mostly to the Foundation School Fund (public education), with a smaller share tied to the Veterans' Assistance scratch game going to the Fund for Veterans' Assistance; in FY2026 that was $1.82 billion to education and $31.7 million to the Texas Veterans Commission. Charitable bingo/raffle proceeds must go to the sponsoring nonprofit organization's charitable purposes under the Bingo Enabling Act and Charitable Raffle Enabling Act.

Under Tex. Gov't Code § 466.355, the lottery account first covers prizes, administrative costs (capped at 12% of biennial ticket revenue), and reserves; of what remains, the portion tied to the Veterans' Assistance scratch game goes to the Fund for Veterans' Assistance (Gov't Code § 434.017), and the rest goes to the Foundation School Fund for public education, under the State Lottery Act (Gov't Code Ch. 466). The Foundation School Fund dedication was added by 1997 legislation; before that, lottery revenue went to the General Revenue Fund. In FY2026 the Lottery transferred $1.82 billion to the Foundation School Fund and $31.7 million to the Texas Veterans Commission; this is separate from the General Revenue Fund and includes no sports-betting or casino earmark, since Texas has not legalized either.

Sports wagering revenue and fees go into the Sports Wagering Enterprise Fund (31 V.S.A. §1304), which first pays the Department's administrative and operating costs (§1341). Each year the legislature appropriates the remaining balance to the General Fund ($6.1 million in fiscal 2025) and a separate amount to the Department of Mental Health's Problem Gambling Program (§1341a) - $250,000 in both fiscal 2024 and fiscal 2025.

Net Lottery revenues, after payment of prizes and the costs of running the lottery, are transferred to the Education Fund established by 16 V.S.A. §4025, for state and local funding of public education.

Casino gaming tax (18-30% of adjusted gross receipts, tiered) funds the Gaming Proceeds Fund. Under Va. Code § 58.1-4125, the host city gets 6% of the first $200 million in adjusted gross receipts, 7% of the next $200 million, and 8% above that; 0.8% of the Fund goes to the Problem Gambling Treatment and Support Fund and 0.2% to the Family and Children's Trust Fund; a tribal-operator casino's revenue also sends 1% to the Virginia Indigenous People's Trust Fund; the remainder funds the School Construction Fund. Sports-betting tax (15% of adjusted gross revenue, § 58.1-4037) splits 2.5% to the Problem Gambling Treatment and Support Fund and 97.5% to the general fund under § 58.1-4038.

Since 1999, all Virginia Lottery profits have gone to K-12 public education. A 2000 constitutional amendment (Va. Const. art. X, § 7-A) made this permanent by creating the Lottery Proceeds Fund, and Va. Code § 58.1-4022(D) requires 100 percent of lottery revenues transferred to that Fund to be appropriated solely for public education.

Lottery and gambling-related revenue partly directed to education funding under Initiative 728 (2000); general fund and local gambling-tax revenue otherwise support local government services.

By statute (RCW 67.70.240), the State Lottery Account may be used only for prizes, the lottery reserve and administrative accounts, game purchase and promotion, agent compensation, distributions to the Washington Opportunity Pathways Account, and distributions to the gambling revolving fund. The Opportunity Pathways Account (RCW 28B.76.526) is the Lottery's main public beneficiary: by law it funds charter schools, the early childhood education and assistance program, state work-study, the opportunity grant, the Washington college grant program, and several named scholarship and award programs (the Washington scholars award, the Washington award for vocational excellence, the GET ready for math and science scholarship, passport to careers, and the college bound scholarship), plus K-12 public schools in recent budget biennia. Initiative 728 (2000) separately redirected a share of lottery and other gambling-related revenue toward education funding.

Sports wagering (10% AGR): net profit from the Sports Wagering Fund goes to the State Lottery Fund each year until $15 million is deposited, then the remainder goes to the Public Employees Insurance Agency (PEIA) Financial Stability Fund (W. Va. Code §29-22D-17). Interactive wagering/igaming (15% AGR): a small racing-pension set-aside aside, net profit from the Interactive Wagering Fund goes entirely to the State Lottery Fund (§29-22E-17). Racetrack video lottery: 30% of net terminal income to the State Lottery Fund (§29-22A-10(c)(1)), plus shares to racetrack purses, counties, the Tourism Promotion Fund, and the Workers' Compensation Debt Reduction Fund. Racetrack table games: 35% of adjusted gross receipts to the Racetrack Table Games Fund, which (after purse, breeding, county, and municipal shares) sends 76% of its remaining "net amount" to the State Debt Reduction Fund for state debt/unfunded-liability reduction, plus smaller shares to a racing-association pension fund and the Compulsive Gambling Treatment Fund (§29-22C-26, -27); table-games license fees separately fund a Community-Based Service Fund for aged/disabled citizens. Greenbrier (Historic Resort Hotel) video lottery: 36% to the Historic Resort Hotel Fund + 17% to the Human Resource Benefit Fund (53% total, §29-25-20); Greenbrier table games: 35% AGR, split 30/5 between the same two funds (§29-25-21).

By statute (W. Va. Code § 29-22-18), the Legislature annually appropriates remaining net lottery profits among the Lottery Education Fund (education programs), the School Construction Fund, the Lottery Senior Citizens Fund (senior medical care and other programs), and amounts to the Division of Natural Resources and WV Development Office for park/recreation costs and tourism promotion, in proportions it considers beneficial; certain bond debt service is funded first.

Tribal compact revenue-sharing payments (Wis. Stat. § 569.06) are not a dedicated fund: they are appropriated across 17 state agencies and roughly 52 program areas, including economic-development aid to Native Nations, support for the counties where tribes are located, and tourism promotion -- about $33 million in 2025.

Net Wisconsin Lottery proceeds are constitutionally dedicated to property-tax relief for Wisconsin residents (Wis. Const. art. IV, § 24); the Lottery's own history page reports more than $6.4 billion returned to taxpayers as property tax credits since 1988, about 30.5% of ticket revenue.

Operators remit 10% of monthly online sports wagering revenue to the Gaming Commission; the first $300,000 collected each fiscal year is continuously appropriated to the Department of Health for county programs that prevent and treat problem gambling, and the remainder is deposited in the state general fund.

At least 75% of WyoLotto's net proceeds each quarter go to the State Treasurer, who pays them out at least once a year to the treasurers of Wyoming's counties, cities, and towns for deposit in their own general funds, to spend at local discretion rather than on an earmarked state program. Each county's share is set by its proportion of statewide lottery ticket sales, then split within the county between the county government and its cities and towns by population.