Sports Wagering
NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.
A tax is imposed on each interactive sports wagering operator for the privilege of being licensed under Article 9 of Chapter 18C of the General Statutes. The tax applies to the gross wagering revenue of the interactive sports wagering operator.
The purpose of the tax is:
- To establish the North Carolina Major Events, Games, and Attractions Fund in order to foster job creation and investment in the economy of this state by attracting major events, and retaining those events to promote travel and tourism
- To help fund a grant program for youth sports
- To help fund gambling addiction education and treatment programs
- To help fund support of collegiate athletic departments of colleges and universities in this state
- To help fund public projects in this state
Submit Updates to Contact Information
General Information
- Law for Sports Wagering - Session Law 2023-42
- Administrative Code
- Timely Mailing of Returns, Documents, or Payments - August 24, 2018
- TA-16-1 When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday
Notices
- Important Notice: Interactive Sports Wagering Operators Required to Submit Tax Payments by Electronic Funds Transfer
- Notice Regarding Excise Tax on Interactive Sports Wagering Operators - Effective January 8, 2024
- Frequently Asked Questions for Excise Tax on Interactive Sports Wagering Operators
- Exception to the General Statute of Limitations for Certain Events
Licensing
Before you can offer or accept sports wagers, you must have a valid sports wagering license. Contact the North Carolina State Lottery Commission to obtain a license.
Contact for Assistance
Taxpayers who have trouble submitting the forms should contact the Excise Tax division at 1-877-308-9092.