South Carolina S 444: Interactive Sports Wagering

Bill Text

2025-2026 Bill 444 Text of Previous Version (Mar. 12, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 444

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ENACTING THE 
"SOUTH CAROLINA SPORTS WAGERING ACT"; BY ADDING CHAPTER 55 TO TITLE 39 SO AS TO 
PROVIDE THAT THE OPERATION OF SPORTS WAGERING AND ANCILLARY ACTIVITIES ARE LAWFUL 
IN CERTAIN CIRCUMSTANCES, TO CREATE THE SOUTH CAROLINA SPORTS WAGERING 
COMMISSION, TO PROVIDE A PRIVILEGE TAX, TO PROVIDE FOR LICENSES, TO PROVIDE FOR 
PERSONS WHO ARE INELIGIBLE TO ENGAGE IN WAGERING IN THIS STATE, TO PROVIDE THAT 
THE COMMISSION SHALL PROMULGATE REGULATIONS, TO PROVIDE ENFORCEMENT, AND TO 
PROVIDE REPORTING REQUIREMENTS; AND BY ADDING SECTION 16-19-135 SO AS TO 
PROVIDE THAT A PERSON WHO ENGAGES IN SPORTS WAGERING IS NOT IN VIOLATION OF 
CERTAIN LAWS.

Be it enacted by the General 
Assembly of the State of South Carolina:

SECTION 1. This act may be cited as the "South Carolina Sports Wagering Act".

SECTION 2. Title 39 of the S.C. Code is amended by adding:

CHAPTER 55

Interactive Sports Wagering

 Section 39-55-100. (A) Notwithstanding any other 
provision of law, the operation of sports wagering and ancillary activities are 
lawful when conducted pursuant to the provisions of this chapter and the 
regulations adopted pursuant to this chapter.

 (B) A 
person or entity may not engage in any activities in this State that require a 
license pursuant to this chapter unless all necessary licenses have been 
obtained pursuant to the provisions of this chapter and regulations adopted 
pursuant to this chapter.

 Section 
39-55-110. As used in this chapter, unless the 
context otherwise requires:

 (1)(a) "Adjusted gross sports wagering 
receipts" means the total of all cash and cash equivalents received by a sports 
wagering operator minus the total of:

 (i) 
all cash and cash equivalents paid out as winnings to sports wagering patrons;

 (ii) 
the actual costs paid by a sports wagering operator for anything of value, 
including merchandise or services, free bets, or promotional credits 
distributed to sports wagering patrons to incentivize sports wagering;

 (iii) 
any sums paid as a result of any federal tax, including the federal excise tax;

 (iv) 
voided or cancelled wagers; and

 (v) 
uncollectible sports wagering receivables, not to exceed the lesser of:

 (A) 
a reasonable provision for uncollectible patron checks, ACH transactions, debit 
card transactions, and credit card transactions received from sports wagering 
operations; or

 (B) 
two percent of the total of all sums, including checks, whether collected or 
not, less the amount paid out as winnings to sports wagering patrons.

 (b) 
For purposes of this item, a counter or personal check that is invalid or 
unenforceable pursuant to this item is considered cash received by the sports 
wagering operator from sports wagering operations.

 (2) 
"Cash equivalent" means an asset convertible to cash for use in connection with 
authorized sports wagering that excludes free bets and promotional credits but 
includes:

 (a) 
foreign currency and coin;

 (b) 
personal checks and drafts;

 (c) 
digital, crypto, and virtual currencies;

 (d) 
online and mobile payment systems that support online money transfers;

 (e) 
credit cards and debit cards;

 (f) 
a prepaid access instrument; and

 (g) 
any other form approved by the commission.

 (3) 
"Cheating" means improving the chances of winning or of altering the outcome by 
deception, interference, or manipulation of a sporting event or of any 
equipment, including software pertaining to or used in relation to the 
equipment, used for, or in connection with, the sporting event on which wagers 
are placed or are invited, including attempts and conspiracy to cheat.

 (4) 
"Collegiate" means belonging to, or involving, a public or private institution 
of higher education.

 (5) 
"Collegiate sporting event" means a sporting or athletic event involving a 
sports or athletic team of a public or private institution of higher education.

 (6) 
"Commission" means the South Carolina Sports Wagering Commission.

 (7) 
"Covered sporting event" means any event of the relevant sport's governing body 
on which one or more operators offer or accept bets.

 (8) 
"Executive director" means the executive director of the South Carolina Sports 
Wagering Commission appointed by the commission pursuant to Section 39-55-120.

 (9) 
"E-sport" means a multiplayer video game played competitively for spectators, 
either in person or by means of a remote connection, in which success 
principally depends upon the superior knowledge, training, experience, and 
adroitness of the players.

 (10) 
"Fantasy sports contest" means a simulated game or contest with an entry fee in 
which:

 (