Fantasy Sports Legislation Tracker

Fantasy Contest Operator Registration

• License Fees: Initial registration fee is $1,000 if the operator has less than $10,000,000 in national gross revenue in the previous twelve months; $85,000 if the operator has more than $10,000,000 in national gross revenue in the previous twelve months
• Tax Rate: 10.5%
• Consumer Protection Provisions: Yes
• Minimum Age: 19
• College Sports Allowed: Yes
• Additional Information: For more information on sports wagering in Alabama click here.

Arizona requires operators to first complete the Inquiry Letter and then the Fantasy Contest Operator Application

• Licensing Fees: Initial license fee is $2,000 (which lasts two years); Renewal fee is $1,000
• Tax Rate: 5%
• Consumer Protection Provisions: Yes
• Minimum Age: 21
• College Sports Allowed: Yes

Arkansas does not have licensing requirements for fantasy operators.

• Licensing Fees: None
• Tax Rate: 8%
• Consumer Protection Provisions: No, Arkansas law does not include significant consumer protection provisions, but it does define what constitutes a “paid fantasy sports game” in the state
• Minimum Age: 18
• College Sports Allowed: No

Fantasy Contests Licensing

• Licensing Fee: Initial license fee is $7,500 if there are more than 7,500 users; No registration fee if there 7,500 users or less
• Tax Rate: None
• Consumer Protection Provisions: Yes
• Minimum Age: 18
• College Sports Allowed: Yes

Fantasy operators must contract with one of the master license holders. Once a partnership is formed, a license is made available.

• Licensing Fee: Initial license fee is $250,000; Renewal fee is $100,000
• Tax Rate: 13.75%
• Consumer Protection Provisions: Yes
• Minimum Age: 21
• College Sports Allowed: Yes, as long as no Connecticut college program is involved in the contest

Interactive Fantasy Sports Operator Registration Application

• Licensing Fee: Annual licensing fee is $50,000
• Tax Rate: None
• Consumer Protection Provisions: Yes
• Minimum Age: 18
• College Sports Allowed: Yes, as long as no Delaware college program is involved in the contest

PFS Game Operator License Application

• Licensing Fee: Initial application fee is $50,000 and the division may increase this fee up to $75,000; Renewal fee is $5,000
• Tax Rate: None
• Consumer Protection Provisions: No, Indiana law does not include significant consumer protection provisions, but it does define what constitutes a “paid fantasy sports game” in the state
• Minimum Age: 18
• College Sports Allowed: No

Fantasy operators must request the application from the Iowa Racing and Gaming Commission. 

• Licensing Fee: Initial license fee of $5,000 (which lasts three years); After the initial licensing period, the annual renewal fee is $1,000 for operators with a yearly adjusted gross revenue under $150,000 or $5,000 for operators with a yearly adjusted gross revenue of $150,000 or greater
• Tax Rate: 6.75%
• Consumer Protection Provisions: Yes
• Minimum Age: 21
• College Sports Allowed: Yes

All major online fantasy sports service providers permit participation in Kansas. In 2016, the Kansas legislature excluded fantasy sports leagues from the definition of a “bet”. More recently, Kansas provided the definition of “Fantasy Sports League” in its Gaming Statute. Therefore, although fantasy operators are not subject to compliance with a standalone fantasy contest law in Kansas, they are still subject to light regulation because their fantasy contests must satisfy the state definitions, as interpreted by state regulators.

Fantasy Sports Contest Operator Application

• Licensing Fee: Initial license fee is $1,000 (which lasts three years); Renewal fee is $5,000 if the three-year average of the operator’s gross fantasy sports contest revenue is less than $100,000 or the operator has no previous revenue; Renewal fee is $15,000 if the three-year average of the operator’s gross fantasy sports contest revenue is $100,000 or more, but less than $300,000; Renewal fee is $40,000 if the three-year average of the operator’s gross fantasy sports contest revenue is more than $300,000
• Tax Rate: 8%
• Consumer Protection Provisions: Yes
• Minimum Age: 21
• College Sports Allowed: Yes

Fantasy Contest Operator Application

• Licensing Fee: Application fee is $1,000; Initial and renewal license fee is $2,500 for an operator that had gross fantasy contest revenues equal to or greater than $100,000 during the twelve months preceding the submission of the application; No license fee is required for an operator that had less than $100,000 in gross fantasy contest revenues during the twelve months preceding the submission of the application, but a license is still required
• Tax Rate: 10%
• Consumer Protection Provisions: Yes
• Minimum Age: 18
• College Sports Allowed: No

Fantasy Contest Operator Registration Process

• Licensing Fee: None
• Tax Rate: 15%
• Consumer Protection Provisions: Yes
• Minimum Age: 18
• College Sports Allowed: No

Registration and Tax Form

• Licensing Fee: NA
• Tax Rate: Monthly tax of 15% of the Adjusted Gross Fantasy Wagering Receipts
• Consumer Protection Provisions: Yes
• Minimum Age: 21
• College Sports Allowed: No

Fantasy Contest Operator and Management Company Applications

• Licensing Fee: Initial license fee is $10,000; Renewal license fee is $5,000 annually 
• Tax Rate: 8.4%
• Consumer Protection Provisions: Yes
• Minimum Age: 18
• College Sports Allowed: Yes

Fantasy Contest Operator Application

• Licensing Fee: Application fee is $5,000 (which lasts three years)
• Tax Rate: 8%
• Consumer Protection Provisions: No, Mississippi law does not include significant consumer protection provisions, but it does define what constitutes a “paid fantasy sports game” in the state
• Minimum Age: 21
• College Sports Allowed: No

Fantasy Sports Contest Operator Application

• Licensing Fee: Application fee is $10,000 or 10% of the applicant’s net revenue from the previous calendar year (whichever is lower); Annual renewal fee is $5,000 for operators with net revenues of $2,000,000 or more from the previous calendar year; Annual renewal fee is $2,500 for operators with net revenues of less than $2,000,000 but greater than $1,000,000 from the previous calendar year; Annual renewal fee is $1,000 for operators with net revenues equal to or less than $1,000,000 but greater than $250,000; No annual renewal fee for operators with net revenues of $250,000 or less from the previous calendar year 
• Tax Rate: 6% of the operator’s net revenue from the previous calendar year in Missouri
• Consumer Protection Provisions: Yes 
• Minimum Age: 18
• College Sports Allowed: Yes

Fantasy Sports Contest Operator Registration Application

• Licensing Fee: None
• Tax Rate: None
• Consumer Protection Provisions: Yes
• Minimum Age: 18
• College Sports Allowed: No

Fantasy Sports Operator Permit Application

• Licensing Fee: Application fee is $500; Annual permit fee is $5,000 if the operator had fantasy sports gross revenue from the previous year that was between $0 – $49,999; Annual permit fee is $10,000 if the operator had fantasy sports gross revenue from the previous year that was between $50,000 – $99,999; Annual permit fee is $20,000 if the operator had fantasy sports gross revenue from the previous year that was between $100,000 – $250,000; Annual permit fee is $50,000 if the operator had fantasy sports gross revenue from the previous year over $250,000
• Tax Rate: None
• Consumer Protection Provisions: Yes 
• Minimum Age: 18
• College Sports Allowed: Yes

Interactive Fantasy Sports Contest Operators- Application for Registration

• Licensing Fee: None
• Tax Rate: 15.5%, capped at $50,000
• Consumer Protection Provisions: Yes
• Minimum Age: 18
• College Sports Allowed: No

Fantasy Contest Operator and Management Company Application

• License Fees: Initial license fee is $30,000 if the operator has at least 15,000 users in the state of Ohio who paid at least one entry fee in the twelve months prior to the current application for licensure; Initial license fee is $15,000 if the operator has less than 15,000 users, but at least 10,000 users in the state of Ohio (based on the twelve months prior to the current application for licensure); Initial license fee is $9,000 if the operator has less than 10,000 users, but at least 5,000 users in the state of Ohio (based on the twelve months prior to the current application for licensure); Initial license fee is $3,000 if the operator has less than 5,000 users in the state of Ohio (based on the twelve months prior to the current application for licensure)
• Tax Rate: None
• Consumer Protection Provisions: Yes
• Minimum Age: 18
• College Sports Allowed: No

Fantasy Contest Provider Application

• Licensing Fee: Initial license fee is $50,000 (which lasts five years); Renewal fee is $10,000 
• Tax Rate: 15%
• Consumer Protection Provisions: No, Pennsylvania law does not include significant consumer protection provisions, but it does define what constitutes a “paid fantasy sports game” in the state
• Minimum Age: 18 unless the individual is participating in a fantasy contest being offered within a PA casino, then they must be at least 21 
• College Sports Allowed: No

Initial Application for Fantasy Sports Operators

• Licensing Fee: Application fee is $300; License fee is $75,000 for operators with annual adjusted revenue, multiplied by the resident percentage, equal to or greater than $2,000,000; License fee is $50,000 for operators with annual adjusted revenue, multiplied by the resident percentage, equal to or greater than $1,000,000 but less than $2,000,000; License fee is $22,500 for operators with annual adjusted revenue, multiplied by the resident percentage, equal to or greater than $500,000 but less than $1,000,000; License fee is $10,000 for operators with annual adjusted revenue, multiplied by the resident percentage, equal to or greater than $100,000 but less than $500,000; License fee is $5,000 for operators with annual adjusted revenue, multiplied by the resident percentage, equal to or greater than $50,000 but less than $100,000; License fee is $2,500 for operators with annual adjusted revenue, multiplied by the resident percentage, equal to or greater than $10,000 but less than $50,000; License fee is $1,000 for operators with annual adjusted revenue, multiplied by the resident percentage, less than $10,000 
• Tax Rate: 6%
• Consumer Protection Provisions: Yes
• Minimum Age: 18
• College Sports Allowed: No

Fantasy Sports Registration

• Licensing Fee: Annual registration fee is $5,000
• Tax Rate: None
• Consumer Protection Provisions: Yes
• Minimum Age: 18
• College Sports Allowed: No

Fantasy Contests Operator Applications

• Licensing Fee: $8,300 
• Tax Rate: None
• Consumer Protection Provisions: No, Virginia law does not include significant consumer protection provisions, but it does define what constitutes a “paid fantasy sports game” in the state
• Minimum Age: 18
• College Sports Allowed: Yes, as long as no Virginian college program is involved in the contest

All major online fantasy sports service providers permit participation in Washington DC. Under Washington D.C. law, “fantasy contests” are defined and excluded from the definition of “sports wagering”. Therefore, while fantasy operators are not subject to compliance with a standalone a fantasy contest law in Washington D.C., they are nonetheless still subject to light regulation because fantasy contests offered in Washington D.C. must satisfy the local definition of “fantasy contest”, as interpreted by local regulators.

All major online fantasy sports service providers permit participation in West Virginia. Under West Virginia law, “daily fantasy sports” are excluded from the definition of “sports wagering”. Therefore, while fantasy operators are not subject to compliance with a standalone fantasy contest law in West Virginia, they are subject to light regulation because their fantasy contests offered in West Virginia must qualify as “fantasy contests” in the view of state regulators. It is worth noting that West Virginia has taken a stance against proposition style, against the house, and essentially any non-traditional fantasy contests in the state. If a regulator determines a contest does not qualify as a fantasy contest, it is likely considered sports wagering.

No application available at this time.

All major online fantasy sports service providers permit participation in Wyoming. Under Wyoming law, “fantasy sports contests” are defined and excluded from the definition of “sports wagering”. Therefore, while fantasy operators are not subject to compliance with a standalone fantasy contest law in Wyoming, they are subject to light regulation because their fantasy contests offered in Wyoming must satisfy the local definition of “fantasy sports contest” as interpreted by state regulators.

All major online fantasy sports service providers permit participation in Alaska. In February of 2022, HB 385 was introduced and referred to the Labor and Commerce Committee. If passed, the law enacted by HB 385 would authorize and impose a tax on mobile sports gaming and impose a tax on fantasy sports. Fantasy contests have never been challenged in the state. Alaska does not regulate fantasy operators in the state, so fantasy operators offer fantasy contests in Alaska without regulation.

All major online fantasy sports service providers permit participation in California which is the biggest market in daily fantasy sports. California does not formally regulate fantasy contest operations in the state, so fantasy operators offer fantasy contests in California without regulation.

All major online fantasy sports service providers permit participation in Florida. Florida does not formally regulate fantasy contest operations in the state, so fantasy operators offer fantasy contests in Florida without regulation.

All major online fantasy sports service providers permit participation in Georgia. Georgia does not formally regulate fantasy contest operations in the state, so fantasy operators offer fantasy contests in Georgia without regulation.

All major online fantasy sports service providers permit participation in Illinois. In 2020, the Illinois Supreme Court determined in Dew-Becker v. Wu, 2020 IL 124472 (April 16, 2020) that head-to-head fantasy sports is predominately skill-based and is therefore not gambling. Illinois does not formally regulate fantasy contest operations in the state, so fantasy operators offer fantasy contests in Illinois without regulation.

All major online fantasy sports service providers permit participation in Kentucky because Kentucky does not formally regulate fantasy contest operations in the state. However, SB 213 was introduced in 2022 and outlines the operation of online and in-person sports wagering, fantasy contests and online poker. Although SB 213 has gained some attention from lawmakers in the state, currently, fantasy operators offer DFS contests in Kentucky without regulation.

All major online fantasy sports service providers permit participation in Minnesota. Legislative attempts to legalize DFS in Minnesota have gone nowhere in recent years. While Minnesota does not regulate fantasy operators in the state, fantasy operators offer fantasy contests in the state without regulation.

All major online fantasy sports service providers permit participation in Nebraska. Nebraska does not formally regulate fantasy contest operations in the state, so fantasy operators offer fantasy contests in Nebraska without regulation.

All major online fantasy sports service providers permit participation in New Mexico. Additionally, there are no formal regulations for sports gambling or fantasy contests in New Mexico, so operators offer fantasy contests in the state without regulation.

All major online fantasy sports service providers permit participation in North Carolina. While sports wagering is regulated through the tribes gaming compact, North Carolina does not formally regulate fantasy contest operations in the state, so fantasy operators offer fantasy contests in North Carolina without regulation.

All major online fantasy sports service providers permit participation in North Dakota. While sports wagering is illegal in North Dakota, the state does not formally regulate fantasy contest operations in the state, so fantasy operators offer fantasy contests in North Dakota without regulation.

All major online fantasy sports service providers permit participation in Oklahoma. Oklahoma does not formally regulate fantasy contest operations in the state, so fantasy operators offer fantasy contests in Oklahoma without regulation.

DraftKings is the only major online fantasy sports service provider not in Oregon. While Oregon does not formally regulate fantasy contest operations in the state, Oregon does provide information regarding its fantasy sports operations in the state’s FAQ. Therefore, operators offer fantasy contests in Oregon without much regulation.

All major online fantasy sports service providers permit participation in Rhode Island. Rhode Island does not formally regulate fantasy contest operations in the state, so fantasy operators offer fantasy contests in Rhode Island without regulation.

All major online fantasy sports service providers permit participation in South Carolina. South Carolina does not formally regulate fantasy contest operations in the state, so fantasy operators offer fantasy contests in South Carolina without regulation.

All major online fantasy sports service providers permit participation in South Dakota. South Dakota does not formally regulate fantasy contest operations in the state, so fantasy operators offer fantasy contests in South Dakota without regulation.

All major online fantasy sports service providers permit participation in Texas. Texas does not formally regulate fantasy contest operations in the state, so fantasy operators offer fantasy contests in Texas without regulation.

All major online fantasy sports service providers permit participation in Utah. Utah does not formally regulate fantasy contest operations in the state, so fantasy operators offer fantasy contests in Utah without regulation.

All major online fantasy sports service providers permit participation in Wisconsin. Wisconsin does not formally regulate fantasy contest operations in the state, so fantasy operators offer fantasy contests in Wisconsin without regulation.

All major online fantasy sports service providers prohibit participation in Hawaii.

All major online fantasy sports service providers prohibit participation in Idaho.

All major online fantasy sports service providers prohibit participation in Montana.

All major online fantasy sports service providers prohibit participation in Nevada.

All major online fantasy sports service providers prohibit participation in Washington.