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North Dakota Race Wagering

North Dakota has allowed pari-mutuel wagering on live horse races since 1990.

The North Dakota Racing Commission (NDRC) is responsible for the regulation of pari-mutuel wagering on live horse racing and simulcast horse racing within the state. The NDRC comprises of a governor-appointed five-member board. License fees and taxes, which are assessed on pari-mutuel wagering, benefit the state general fund and three NDRC funds that support live horse racing and specific charities.

Licensed organizations are mandated to pay a tax of 2% of the total amount wagered, or handle on live horse racing. The monies are distributed such that 0.5% goes to the state general fund. The remaining 1.5% is distributed to the NDRC, which is divided equally among three racing funds they administer: a breeders’ fund, a purse fund and a racing promotion fund. For simulcast and ’ccount wagering, organizations are assessed a tax of 0.25% of total handle, which is divided equally among the state general fund, the breeders’ fund, the purse fund and the racing promotion fund. However, the law also provides that the total taxes paid by simulcast and account wagering organizations are limited to $420,000. Pari-mutuel wagers in an interstate or international combined wagering pool outside North Dakota are not included in the total amount wagered.

In April 2010, North Dakota Horse Park (NDHP) announced it would not be running any live races for the 2010 season due to a $150,000 debt. The racetrack, which opened for live horse racing in 2003, decided to stop live racing after the conclusion of its 2009 racing season because of debts owed to vendors and suppliers. It did, however, continue to receive income from bets associated with phone and internet wagering throughout the state. After the NDHP was able to clear its outstanding debts, the North Dakota Racing Commission approved live racing dates for the 2012 season, allowing live horse racing at the track once again.

North Dakota Race Wagering Properties

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