CHAPTER Lot 8100 ADVANCE DEPOSIT WAGERING

PART Lot 8101 Purpose AND SCOPE

Lot 8101.01 Purpose. The purpose of this chapter is to establish the application procedures, operational requirements, and duties of individuals, organizations, associations, or corporations seeking to obtain a license to conduct advance deposit wagering in the state of New Hampshire.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

Lot 8101.02 Scope. The rules in this chapter shall apply to all individuals, organizations, associations, or corporations whose involvement in advance deposit wagering conducted in the state of New Hampshire require licensure in accordance with RSA 284:22-c.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

PART Lot 8102 Definitions

Lot 8102.01 Definitions.

(a) “Account” means an account for ADW with a specific identifiable record of credits, debits, wagers, deposits, and withdrawals established by an account holder and managed by an ADW provider.

(b) “Account holder” means a New Hampshire resident at least 18 years of age authorized by an ADW provider to place ADW wagers.

(c) “Advance deposit wagering” or “ADW” means a form of pari-mutuel wagering in which a person establishes an account with an ADW provider and subsequently communicates instructions to the provider concerning the funds in such person's account and wagers to be placed on future horse races on such person’s behalf.

(d) “ADW affiliate” means an entity that, pursuant to a commercial agreement with an ADW provider, operates a branded ADW website or mobile application that directs ADW wagers to the provider’s ADW platform.

(e) “ADW platform” means the combination of hardware, software, and data networks utilized by ADW providers to accept ADW wagers from account holders using wired or wireless communications devices, including but not limited to telephone, internet, mobile device, or other electronic media, to transmit the placement of such wagers on live horse races. An ADW provider may operate more than one ADW platform.

(f) “ADW provider” means any individual, association, partnership, joint venture, corporation, or other organization or entity which has been granted a license by the commission to offer ADW to New Hampshire residents.

(g) “ADW wager” means a wager placed by an account holder on an ADW platform.

(h) “Applicant” means any individual, association, partnership, joint venture, corporation, or other organization or entity which has submitted an application to become an ADW provider.

(i) “Commission” means the New Hampshire lottery and gaming commission established pursuant to RSA 284:21-a, or its designated staff having authority to perform administrative and clerical functions for the commission.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

PART Lot 8103 Licensure as an Advance Deposit Wagering Provider

Lot 8103.01 Eligibility to offer ADW.

(a) Except as provided in (b) below, no entity shall accept an ADW wager from a New Hampshire resident without a valid license issued by the commission to act as an ADW provider.

(b) Pursuant to RSA 284:22-c, VII, persons or entities that offered ADW services to New Hampshire residents as of July 1, 2022, may request permission from the commission to continue offering ADW services until January 1, 2026. If the person or entity has not obtained an ADW provider license by January 1, 2026, the provider shall cease operations until such a license is obtained.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

Lot 8103.02 Obtaining a License to Offer ADW.

(a) Each applicant to be an ADW provider shall submit the following to the commission at least 60 days prior to the date on which they seek to begin offering ADW to New Hampshire residents:

(1) A completed “Application to Offer Advance Deposit Wagering” form (12/2025), which shall include a certification affirming that:

a. The individual signing the application is authorized to do so on behalf of the entity and is an individual listed in section 4 of the application; and

b. Under penalty of unsworn falsification pursuant to RSA 641:3, the information provided on the application and any supporting documentation submitted with the application is true, accurate, and complete, and that there are no willful misrepresentations in, or falsifications of the information provided therein;

(2) The following supporting documentation:

a. Documentation of registration with the New Hampshire secretary of state that includes the registration number and indicates that the applicant is registered to do business in New Hampshire;

b. Evidence of financial responsibility in accordance with Lot 8105.01 below; and

c. If the applicant or any parent, subsidiary, or affiliated company has ever had a gaming license denied, suspended, or revoked by this or any other state, all pertinent details including:

1. The name and affiliation of the entity affected by the action;

2. The date and length of the suspension or revocation; and

3. The state or jurisdiction where the license was held;

(3) A plan of operation, which shall include:

a. Procedures for account holders to open and close accounts;

b. Procedures for account holders to deposit funds, and withdraw funds, in part or in full;

c. Methods to verify the identity and residency of account holders and ensure that all account holders are natural persons who are at least 18 years of age;

d. Procedures to protect the security of account holders' accounts and information;

e. Procedures to ensure that wagers are only accepted from account holders who have sufficient funds on deposit and that no credit is extended by the ADW provider to an account holder;

f. Procedures for keeping accurate records of all deposits, withdrawals, wagers, winning payoffs, and any other credit and debit to an account;

g. Methods of resolving disputes with account holders, which meet the requirements of Lot 8109;

h. A responsible gaming plan, which shall include methods for persons to self-exclude for a specified period of time or permanently;

i. Procedures to make tax withholdings and provide tax and revenue reporting as required by federal law;

j. Procedures to address the transfer of funds held by deceased account holders;

k. Copies of terms of use and privacy policies, as applicable, provided to account holders at the time of opening an account;

l. Certification from an authorized officer of the applicant that background checks have been performed on all officers and principal management employees and that they have not in any jurisdiction been convicted of a felony within the previous 10 years or a misdemeanor involving falsehood or dishonesty within the previous 5 years, which has not been annulled by a court;

m. Certification from an authorized officer of the applicant that all advance deposit wagering to be offered to New Hampshire residents will be conducted in compliance with the Interstate Horseracing Act of 1978, United States Code, Title 15, section 3001 et seq.;

n. A list of all websites and mobile applications the ADW provider and its ADW affiliates will utilize to offer ADW;

o. A chart illustrating the organizational structure including parent companies, subsidiaries, and affiliated companies; and

p. For applicants structured as a limited liability corporation (LLC), a copy of the LLC’s operating agreement outlining the company’s ownership, management, and each member’s rights and responsibilities.

(b) Within 45 days of receiving a completed application, the commission shall issue a license when:

(1) The application form is complete, including the submission of all supporting documentation required by section (a) above;

(2) The commission has received the plan of operation that addresses all of the requirements listed in Lot 8103.02(a)(3);

(3) The information provided on the application and on all supporting documentation is current and accurate;

(4) The applicant is authorized to transact business in the state of New Hampshire;

(5) The applicant has not made materially false statements in the application or in any documentation that was submitted as part of the application;

(6) For renewal applications, the applicant is current on all payments due pursuant to Lot 8106.01; and

(7) The applicant otherwise meets the qualifications for licensure as specified in RSA 284:22-c or this chapter.

(c) If at any time prior to licensure the information provided to the commission in accordance with this chapter has changed, or is otherwise found to be inaccurate, the applicant shall submit updated or corrected information to the commission within 15 days of the event that resulted in the change, or discovery of the inaccuracy.

(d) Licenses to offer ADW shall expire either:

(1) Three years from the initial date of licensure; or

(2) Ninety days after a required payment under Lot 8106.01 has failed to be submitted, whichever occurs first.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

Lot 8103.03 Changes to Application Materials and Plan of Operation.

(a) When an ADW provider finds that any of the information provided to the commission pursuant to this chapter is inaccurate, the licensee shall notify the commission and provide corrected information within 10 days of discovering the inaccuracy.

(b) In accordance with RSA 284:22-c, V, the ADW provider may amend the plan of operation on file with the commission.

(c) To request approval to amend or revise its plan of operation, the ADW provider shall submit the proposed amendments or revisions to the commission as follows:

(1) All changes shall be shown using revision marks so that changes made to the document are clear;

(2) A cover sheet shall be included that summarizes the change(s) being submitted; and

(3) The proposed effective date for each proposed amendment to the plan of operation.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

Lot 8103.04 Renewing a License to Offer ADW.

(a) An ADW provider seeking to renew its license shall submit updated and current copies of all of the documents required by Lot 8103.02 above to the commission no later than 60 days prior to the expiration of the current license term.

(b) In addition to (a) above, an ADW provider seeking to renew its license shall provide a certification signed by an authorized officer that revenue share amounts paid to the state per Lot 8106.01 are current and correct to the best of the ADW provider’s knowledge.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

PART Lot 8104 Advance Deposit Wagering Accounts

Lot 8104.01 Opening and Closing of Accounts.

(a) The ADW provider shall not allow individuals residing in New Hampshire who are under the age of 18 years to establish an account.

(b) The ADW provider shall verify each request to open an account with respect to the potential account holder’s name, primary residential address, and date of birth by an independent service provider to ensure the accuracy of the information. If the potential account holder’s information cannot be reliably verified, the account shall not be established.

(c) Except as otherwise required by (d) below, an ADW provider may refuse to open an account or may close an account in its sole discretion.

(d) An ADW provider shall close an account if it is determined that:

(1) The information used to open the account was false;

(2) The account has been used for the furtherance of any illegal activity; or

(3) The account has been used in violation any state or federal law or rule.

(e) The ADW provider shall:

(1) Provide or make available to the account holder rules governing the conduct of ADW, including any fees associated with the establishment and maintenance of an account; and

(2) Notify the account holder whenever rules have changed.

(f) Each account shall have only one account holder and shall not be transferable.

(g) An ADW provider shall ensure that no New Hampshire resident holds more than one account with each ADW platform.

(h) To the extent an ADW provider facilitates one or more ADW affiliates, it shall ensure that no New Hampshire resident holds more than one account with each ADW affiliate.

(i) An ADW provider shall allow accounts to be closed at the request of an account holder by a method consistent with the plan of operation.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

Lot 8104.02 Abandoned Accounts.

(a) In accordance with RSA 471-C:2, I, accounts that remain inactive and unclaimed by the account holder for more than 5 years shall be presumed abandoned.

(b) Abandoned accounts under this chapter shall be subject to the state of New Hampshire abandoned property laws, RSA 471-C.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

Lot 8104.03 Problem Gambling and Self-Exclusion. Each ADW provider shall post and make readily available to its account holders a copy of its responsible gaming plan, which shall include:

(a) Materials related to problem gaming, including resources available to individuals or account holders expressing concerns about problem gaming;

(b) Information relative to a player’s ability to set limits for deposit and wagering; and

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

Lot 8104.04 Operation of ADW Accounts.

(a) An ADW provider shall only accept deposits to an account in the following forms:

(1) Check or money order;

(2) Debit card;

(3) Online banking; or

(4) Any other means approved by the commission in accordance with (b) below.

(b) An ADW provider may request a waiver in accordance with Lot 8110 for alternate methods of accepting deposits.

(c) The ADW provider shall post winnings and refunds, as required by law, to an account as soon as practicable after the race is declared official.

(d) The ADW provider shall allow an account holder to withdraw funds from the account holder’s account, in part or in full, by submitting a request consistent with the provider’s plan of operation.

(e) The transfer of funds from one account holder to another account holder shall be prohibited.

(f) An ADW provider shall make an account holder's current account balance easily accessible to the account holder at all times.

(g) Each ADW platform shall keep a system of accounts that maintain a correct and complete record of every deposit, withdrawal, wager, winning payoff, and other credit and debit to each account for all account holders for a period of 3 years.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

Lot 8104.05 Placing and Accepting of Wagers.

(a) The ADW provider shall utilize its ADW platform(s) to report all ADW wagers.

(b) The ADW provider may accept an ADW wager from an account holder by telephone, internet, or mobile device.

(c) For ADW wagers made by telephone, the provider shall make a voice recording of the entire transaction, which shall be retained for not less than 6 months, and shall not accept an ADW wager via telephone if the voice recording system is inoperable.

(d) Extending credit is prohibited. No ADW provider shall accept an ADW wager in an amount in excess of available funds on deposit in the account of the account holder.

(e) Discounts are prohibited. No ADW provider shall accept less than the face value for any wager. This does not preclude promotional amounts per Lot 8106.01(b) that are calculated as part of wagering handle.

(f) An ADW provider shall not accept a wager from an individual acting as an agent of or proxy for an account holder.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

PART Lot 8105 Financial Responsibility

Lot 8105.01 Evidence of Financial Responsibility Requirement.

(a) Prior to accepting an ADW wager from an account holder and while in operation thereafter, an applicant shall demonstrate evidence of financial responsibility by providing a financial guarantee in favor of this state, in an amount of at least $50,000, that allows recovery by the commission for the payment of all revenues required by this chapter.

(b) The financial security required in (a) above may be either:

(1) A surety bond issued by an insurer authorized to issue surety bonds in this state;

(2) An irrevocable letter of credit; or

(3) Any other form of financial guarantee approved in advance by the commission, which allows for recovery to the state of revenues owed under this chapter.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

Lot 8105.02 Segregated Account for Player Funds.

(a) Each ADW provider shall provide evidence to the commission that it has established a segregated account in which all funds of its account holders will be deposited.

(b) This segregated account shall solely be for the benefit of the account holders and no provider shall use the funds deposited in the segregated account for any purpose except to facilitate the wagering activities and other instructions or agreements of account holders.

(c) The funds of an account holder held in the segregated account shall remain the property of the account holder for all purposes until wagered by the account holder or otherwise withdrawn or used in accordance with the account holder's instruction or agreement.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

Lot 8105.03 Wagers Placed with Affiliates.

(a) All ADW wagers accepted by ADW affiliates shall be processed through the ADW provider’s ADW platform(s).

(b) Each ADW affiliate shall clearly indicate, on the terms and conditions of all associated websites or mobile applications, that it does not independently accept wagers and that all wagering operations are managed and performed by the ADW provider.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

PART Lot 8106 Revenue Sharing Plan

Lot 8106.01 Revenue Share.

(a) In accordance with RSA 284:22-c, VI, ADW providers shall submit payment to the commission in the amount of 1.25 percent of all ADW wagers accepted from account holders.

(b) ADW wagers placed with promotional funds shall be included in the calculation of all wagers in (a) above when calculating revenue share. This shall include any credit given to an account holder which can be redeemed for placing ADW wagers including rebates, free play, or free bets given for any reason.

(1) Made once per month, no later than the 15th day of the month for the funds collected in the previous month;

(2) Submitted with the “ADW Monthly Financial Report” form (12/2025) completed for the same time period; and

(3) Paid by either:

a. Check made payable to “New Hampshire lottery and gaming commission”; or

b. Any other means approved by the commission in accordance with (d) below.

(d) An ADW provider may request a waiver in accordance with Lot 8110 for alternate methods of submitting payments.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

Lot 8106.02 Commission Right to Investigate. Upon request by the commission, ADW providers shall furnish the commission with financial reports, records, documents, and other materials that may be necessary to conduct audits or investigations to ensure that the state receives the revenue sharing proceeds mandated by RSA 284:22-c, VI.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

PART Lot 8107 Reports to Commission

Lot 8107.01 Annual Report. No later than April 15 of each year, the ADW provider shall file with the commission a report, regarding New Hampshire account holders, detailing the following for the previous calendar year in which ADW was offered:

(a) Total handle processed through their ADW platform(s);

(b) Total handle segregated by telephone, internet, and mobile application;

(d) Total handle segregated by ADW affiliate; and

(e) The beginning number of accounts, total accounts opened and closed, and the ending number of accounts.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

PART Lot 8108 Audit Requirements

Lot 8108.01 Financial Audit. Pursuant to RSA 284:22-c, IV(f), each ADW provider shall file with the commission by April 15 of each year for the previous calendar year in which ADW was offered:

(a) A copy of the annual independent third-party financial audit; or

(b) If the provider is a wholly-owned subsidiary of a publicly traded company, submission of audited financial statements of the publicly-traded parent company contained in a public filing with the United States Securities and Exchange Commission.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

Lot 8108.02 Cybersecurity Audit. Pursuant to RSA 284:22-c, IV(g), each ADW provider shall file with the commission by April 15 of each year for the previous calendar year in which ADW was offered a copy of the annual independent third-party cybersecurity audit which shall include, at a minimum, the following:

(a) A PCI attestation of compliance;

(b) A penetration test of all digital platforms, mobile applications, internal, external, and wireless networks to confirm if identified vulnerabilities of all devices, the servers, and applications are susceptible to compromise; and

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

PART Lot 8109 Disputes

Lot 8109.01 ADW Provider’s Dispute Process.

(a) Each ADW provider shall publish a dispute process and make such publication generally available to account holders.

(b) The dispute process shall permit account holders to file grievances either orally or in writing.

(c) The ADW provider shall notify the account holder of the disposition of grievances either orally or in writing for grievances within 30 days of the grievance being filed.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

Lot 8109.02 Commission Dispute Process.

(a) In the event that a dispute cannot be resolved to the satisfaction of the account holder, the account holder may file a complaint with the commission in accordance with Lot 204.

(b) An account holder shall exhaust the ADW provider’s grievance process prior to filing a complaint with the commission.

(c) The commission shall conduct all investigations and subsequent actions in accordance with Lot 200, and the ADW provider shall provide the commission all reasonable reports and information required to evaluate the complaint.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

PART Lot 8110 Waiver of Rules

Lot 8110.01 Requesting a Waiver of Rules.

(a) An applicant or ADW provider may request the commission to grant a waiver from the application of a rule provided the requirements of this section are met.

(b) A request for a waiver shall:

(1) Be in writing;

(2) Include the specific reference to the rule(s) by number for which a waiver is being sought; and

(3) Explain the facts relied upon to support the request for a waiver including:

a. Why a waiver is necessary;

b. The alternatives proposed by the requestor;

c. Why the requestor believes that the waiver being requested meets the criteria in (c) below; and

d. Specify the period of time for which the waiver is sought.

(1) The purpose of the rule would be satisfied by the alternative method proposed;

(2) The waiver does not result in any material prejudices; and

(3) Granting the waiver does not conflict with any applicable statute.

(d) The commission shall render a decision to grant or deny the request for a waiver within 45 days of the filing of the request.

(e) The commission shall notify the requestor in writing within 10 days of the decision to grant or deny the request.

(f) The applicant or ADW provider’s subsequent compliance with the alternatives approved in the waiver shall be considered equivalent to complying with the rule from which waiver was sought.

(g) Waivers shall not be transferable.

(h) When an ADW provider wishes to renew the waiver authorized for a specific period of time, the licensee shall apply for a new waiver, and such request shall be subject to (b) through (e) above.

Source. #14448, eff 12-3-25, EXPIRES: 12-3-35

APPENDIX A

Rule	Specific State Statute the Rule Implements
Lot 8101	RSA 284:12, IV
Lot 8102	RSA 284:12, IV
Lot 8103	RSA 284:22-c, II-V, and VII
Lot 8104	RSA 284:22-c, IV
Lot 8105	RSA 284:22-c, III, and IV(h)
Lot 8106	RSA 284:22-c, VI
Lot 8107	RSA 284:22-c, IV(h)
Lot 8108	RSA 284:22-c, IV(f) and (g)
Lot 8109	RSA 284:22-c, IV(a) and (h)
Lot 8110	RSA 284:12, IV