Overview: Gambling in South Carolina
No legal gambling. One of most restrictive states. No near-term legislative prospects. The State Gaming Commission oversees all gambling operations in the state.
Online Sports Betting in South Carolina
Online sports betting is not currently legal in South Carolina. Residents who wish to bet on sports legally must travel to a neighboring state where it is legal.
Online Casino Gambling in South Carolina
Online casino gambling (slots, blackjack, roulette, poker) is not legal in South Carolina. Online casino legislation has been considered but has not passed.
Tax Requirements for Gamblers in South Carolina
All gambling winnings are subject to federal income tax as ordinary income. You should report net gambling winnings on your federal tax return. Sportsbooks and casinos may issue W-2G forms for significant winnings. Keep records of your gambling activity — wins and losses — throughout the year. South Carolina residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in South Carolina
Problem gambling is a serious issue. If gambling is impacting your life or relationships, free confidential help is available: