Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 13C - Sports Wagering
Section 13C01 - Definitions

The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Gross sports wagering revenue."
(1) The total of cash or cash equivalents received from sports wagering minus the total of:
(i) Cash or cash equivalents paid to players as a result of sports wagering.
(ii) Cash or cash equivalents paid to purchase annuities to fund prizes payable to players over a period of time as a result of sports wagering.
(iii) The actual cost paid by the sports wagering certificate holder for any personal property distributed to a player as a result of sports wagering. This subparagraph does not include travel expenses, food, refreshments, lodging or services.
(2) The term does not include any of the following:
(i) Counterfeit cash or chips.
(ii) Coins or currency of other countries received as a result of sports wagering, except to the extent that the coins or currency are readily convertible to cash.
(iii) Cash taken in a fraudulent act perpetrated against a sports wagering certificate holder for which the sports wagering certificate holder is not reimbursed.
"Sporting event." A professional or collegiate sports or athletic event or a motor race event.
"Sports wagering." The business of accepting wagers on sporting events or on the individual performance statistics of athletes in a sporting event or combination of sporting events by any system or method of wagering, including over the Internet through websites and mobile applications. The term includes, but is not limited to, exchange wagering, parlays, over-under, moneyline, pools and straight bets. The term does not include:
(1) Pari-mutuel betting on the outcome of thoroughbred or harness horse racing as authorized under 3 Pa.C.S. Ch. 93 (relating to race horse industry reform).
(2) Lottery games of the Pennsylvania State Lottery as authorized under the act of August 26, 1971 (P.L.351, No.91), known as the State Lottery Law.
(3) Bingo as authorized under the act of July 10, 1981 (P.L.214, No.67), known as the Bingo Law.
(4) Small games of chance as authorized under the act of December 19, 1988 (P.L.1262, No.156), known as the Local Option Small Games of Chance Act.
(5) Slot machine gaming and progressive slot machine gaming as defined and authorized under this part.
(6) Keno.
(7) Fantasy contests.
(8) iLottery under Chapter 5 (relating to lottery).
"Sports wagering certificate." A certificate awarded by the board under this chapter that authorizes a slot machine licensee to conduct sports wagering in accordance with this chapter.
"Sports wagering certificate holder." A slot machine licensee to whom the board has awarded a sports wagering certificate.
"Sports wagering device." The term includes any mechanical, electrical or computerized contrivance, terminal, machine or other device, apparatus, equipment or supplies approved by the board and used to conduct sports wagering.