AK HB145

Authorizes mobile sports wagering in Alaska, regulated by the Commissioner of Revenue, with a $100,000 annual license fee and a cap of 10 licenses statewide

Imposes a 20% tax on adjusted gross revenue (total wagers minus winnings, voided bets, and federal excise taxes), with monthly electronic reporting and payment required by the 15th of each month

Requires licensees to hold mobile sports wagering licenses in at least three other states, submit to criminal background checks, and use wagering systems certified by independent testing laboratories

Restricts wagering to persons 21 years or older physically located in Alaska or approved partner jurisdictions, with mandatory problem gambling disclosures including the 1-800-GAMBLER hotline

Takes effect January 1, 2026, with operations permitted only after at least three licenses are issued and 14 days public notice is provided