1. The Evolution of New Hampshire’s Online Gambling Landscape New Hampshire was among the earliest U. S.states to recognize online gambling as a regulated activity. The 2004 legalization marked a shift from underground book‑making to a structured, state‑controlled environment. Over the past decade, the market has grown from a handful of small operators to a competitive arena featuring well‑known international brands. The state’s approach – combining a modest tax rate with strict oversight – has attracted both local and out‑of‑state players. In 2023, online gambling revenues surpassed $400 million, a figure that dwarfs the early years and indicates a steady…

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