Industry Guidance Letters

• 2019 2020 interactive poker burn card waivers.pdf26.67 KB
• 032211--Harrahs Gaming Floor Changes GS_1.pdf283.69 KB
• 032211--PIDI Gaming Floor Changes GS.pdf285.02 KB

Gaming Ltr

• KFO Ltr to Sports Wagering Certificate Holders and Operators Stakeholders RE Guidance on Bet Limits and Wager Reductions - 11.3.2023.pdf270.45 KB
• KFO Ltr to Sports Wagering Certificate Holders and Operators Stakeholders RE Guidance on Bet Limits and Wager Reductions - 11.3.2023_0.pdf270.45 KB

Co-branded Ads Guidance

• iGaming SW Industry Letter RE Co-Branded Ads 11-22-22 .pdf188.64 KB
• iGaming SW Industry Letter RE Co-Branded Ads 11-22-22 _0.pdf188.64 KB

Industry Guidance - 2024-06 - Advertisement Requirements

• PGCB Industry Guidance - 2024-06 - Advertisement Requirements - 8.14.2024 .pdf237.62 KB

Industry Guidance - 2024-07 - PGCB Administrative Clarification Regarding Player Funds Confiscations

• Challenge to Appeal Confiscation of Funds Form .pdf157.16 KB

Industry Guidance 2024-01 Annual Recertification of Platform and Remote Game Server and Quarterly Change Management Audit Log/2024-01

• gaming_tax_bulletin_2024-01.pdf115.88 KB

RNG Blackjack splits letters

• KFO Industry Followup Ltr RE RNG Blackjack splits_Portrait -5.19.2023.pdf288.13 KB
• KFO Industry Ltr to Licensees RE RNG Blackjack splits_Portrait - 5.4.2023.pdf290.51 KB

Industry Guidance 2024-02 - DOR Policy Concerning Credits and Refunds For Charge-Backs

• PGCB Industry Guidance - 2024-02 - DOR Policy Concerning Credits and Refunds For Charge-Backs - 2.28.24.pdf272.89 KB

Industry Guidance 2024-01 Annual Recertification of Platform and Remote Game Server and Quarterly Change Management Audit Log

• Annual Recertification of Platform and RGS - Quarterly Change Management Audit Log - 1.2.2024.pdf295.82 KB
• gaming_tax_bulletin_2024-01_0.pdf115.88 KB
• PGCB Industry Guidance - 2024-01 - Annual Recertification of Platform and RGS - Quarterly Change Management Audit Log - 1.2.2024_0.pdf295.82 KB

Industry Guidance 2024-08 Advertisement Requirements – Advertising at College Events/Venues

• PGCB Industry Guidance - 2024-08- Advertisements at College Venues -Events - 9.24.2024.pdf249.77 KB
• PGCB Industry Guidance - 2024-08 ADDENDUM - Advertisements at College Venues -Events - 9.27.2024.pdf250.62 KB

Industry Guidance - 2024-09 - Administrative Clarification RE Maximum Odds Regulation - 11.12.2024

• PGCB Industry Guidance - 2024-09 - Administrative Clarification RE Maximum Odds Regulation - 11.12.2024.pdf292.3 KB
• Max Odds Regulation Interpretation Update CY edits implemented CL updates added 10-24-24.docx24.72 KB

Industry Guidance - 2024-10 -Minimum Time Periods for Tournament Prize Redemption - 11.13.2024

• PGCB Industry Guidance - 2024-10 -Minimum Time Periods for Tournament Prize Redemption - 11.13.2024.pdf283.57 KB

Industry Guidance - 2024-11-Enhanced KYC MFA and Fraud Prevention Guidance Request for Industry Comment - 11.20.2024

• PGCB - Industry Guidance - 2024-11 Enclosure .pdf114.96 KB
• PGCB Industry Guidance - 2024-11 - Enhanced KYC MFA and Fraud Prevention Guidance Request for Industry Comment - 11.20.2024.pdf255.58 KB

Industry Guidance - 2025-01 -Enhanced KYC MFA 2.0 and Requirements Enclosure - 1.22.2025

• PGCB Industry Guidance - 2025-01 - Enhanced KYC MFA 2.0 and Requirements Enclosure - 1.22.2025.pdf349.85 KB

Industry Guidance - 2025-02 - Deduction Eligible Live Dealer Promo Play - 2.7.2025

• PGCB - Industry Guidance - 2025-02 - Deduction Eligible Live Dealer Promo Play - 2.7.2025.pdf281.29 KB

Industry Guidance - 2025-03 - Guidelines for Bet Behind Feature in Interactive Blackjack Games

• PGCB - Industry Guidance - 2025-03 -Guidelines for Bet Behind Feature in Interactive Blackjack Games - 4.29.2025.pdf274.71 KB

Industry Guidance - 2025-04 - Guidelines for Virtual Dealer Interactive Table Games -

• PGCB - Industry Guidance - 2025-04 - Guidelines for Virtual Dealer Interactive Table Games - 5.29.2025.pdf302.53 KB

Industry Guidance - 2025-05 - Promotions

• PGCB - Industry Guidance - 2025-05 - Promotions - 12.24.2025.pdf210.55 KB

Industry Guidance - 2025-06 -W-2G Issuance Threshold

• PGCB - Industry Guidance - 2025-06 -W-2G Issuance Threshold - 12.30.2025.pdf295.48 KB

Industry Guidance - 2026-01 - Extended Deadline for Interactive Gaming Account Continuous KYC Requirement

• PGCB-I~1.PDF281.66 KB

Industry Guidance - 2026-02 - Guidance Regarding Penny Issuance and Usage

• PGCB - Industry Guidance - 2026-02 - Guidance Regarding Penny Issuance and Usage - 3.24.2026.pdf222.76 KB

Industry Guidance 2024-02 REVISED - Department of Revenue Policy Concerning Credits and Refunds for Interactive Gaming and Sports Wagering Charge-Backs

• PGCB Industry Guidance Letter - 2024-02 REVISED -DOR Policy Concerning Credits n Refunds for Charge-backs - 8.29.2024.pdf291.66 KB

Industry Guidance 2024-03 - Paper Check Withdraw Guidance - iGaming and Sports Wagering Holders and Operators

• PGCB Industry Guidance - 2024-03 - Paper Check Withdraw Guidance - iGaming and Sports Wagering Holders and Operators - 3.21.2024.pdf254.61 KB

Industry Guidance 2024-05 - PGCB's Gaming Lab Approval Process

• PGCB Industry Guidance - 2024-05 - PGCB Gaming Lab Approval Process - 8.6.2024.pdf269.82 KB

032211--Harrahs Gaming Floor Changes GS

• 032211--Harrahs Gaming Floor Changes GS.pdf283.69 KB

032211--HCPN Gaming Floor Changes GS.pdf

• 032211--HCPN Gaming Floor Changes GS.pdf286.83 KB

032211--HCPN Gaming Floor Changes.pdf

• 032211--HCPN Gaming Floor Changes.pdf286.83 KB

032211--MACR Gaming Floor Changes GS.pdf

• 032211--MACR Gaming Floor Changes GS.pdf283.64 KB

032211--MSPD Gaming Floor Changes GS.pdf

• 032211--MSPD Gaming Floor Changes GS.pdf288.29 KB

032211--Parx Gaming Floor Changes GS.pdf

• 032211--Parx Gaming Floor Changes GS.pdf287.12 KB

032211--Rivers Gaming Floor Changes GS.pdf

• 032211--Rivers Gaming Floor Changes GS.pdf284.66 KB

032211--Sands Gaming Floor Plan Changes GS.pdf

• 032211--Sands Gaming Floor Plan Changes GS.pdf284.97 KB

032211--SugarHouse Gaming Floor Changes GS.pdf

• 032211--SugarHouse Gaming Floor Changes GS.pdf285.36 KB

032211--WTA Gaming Floor Changes GS.pdf

• 032211--WTA Gaming Floor Changes GS.pdf286.01 KB

042312--Harrahs Submission ICs Certain Gift Card_Certificate Programs.pdf

• 042312--Harrahs Submission ICs Certain Gift Card_Certificate Programs.pdf106.17 KB

042312--HCPN Submission ICs Certain Gift Card_Certificate Programs.pdf

• 042312--HCPN Submission ICs Certain Gift Card_Certificate Programs.pdf105.76 KB

042312--MACR Submission ICs Certain Gift Card_Certificate Programs.pdf

• 042312--MACR Submission ICs Certain Gift Card_Certificate Programs.pdf105.62 KB

042312--MSPD Submission ICs Certain Gift Card_Certificate Programs.pdf

• 042312--MSPD Submission ICs Certain Gift Card_Certificate Programs.pdf105.87 KB

042312--Parx Submission ICs Certain Gift Card_Certificate Programs.pdf

• 042312--Parx Submission ICs Certain Gift Card_Certificate Programs.pdf105.43 KB

042312--PIDI Submission ICs Certain Gift Card_Certificate Programs.pdf

• 060712--PIDI Internal Controls re Poker Room Massage Services.pdf98.34 KB

042312--Rivers Submission ICs Certain Gift Card_Certificate Programs.pdf

• 042312--Rivers Submission ICs Certain Gift Card_Certificate Programs.pdf105.64 KB

042312--Sands Submission ICs Certain Gift Card_Certificate Programs.pdf

• 042312--Sands Submission ICs Certain Gift Card_Certificate Programs.pdf105.24 KB

042312--SugarHouse Submission ICs Certain Gift Card_Certificate Programs.pdf

• 042312--SugarHouse Submission ICs Certain Gift Card_Certificate Programs.pdf106 KB

042312--VFCR Submission ICs Certain Gift Card_Certificate Programs.pdf

• 042312--VFCR Submission ICs Certain Gift Card_Certificate Programs.pdf105.75 KB

042312--WTA Submission ICs Certain Gift Card_Certificate Programs.pdf

• 042312--WTA Submission ICs Certain Gift Card_Certificate Programs.pdf106.25 KB

060712--Harrahs Internal Controls re Poker Room Massage Services.pdf

• 060712--Harrahs Internal Controls re Poker Room Massage Services.pdf99.01 KB

060712--HCPN Internal Controls re Poker Room Massage Services.pdf

• 060712--HCPN Internal Controls re Poker Room Massage Services.pdf98.9 KB

060712--MACR Internal Controls re Poker Room Massage Services.pdf

• 060712--MACR Internal Controls re Poker Room Massage Services.pdf98.9 KB

060712--MSPD Internal Controls re Poker Room Massage Services.pdf

• 060712--MSPD Internal Controls re Poker Room Massage Services.pdf98.88 KB

060712--Parx Internal Controls re Poker Room Massage Services.pdf

• 060712--Parx Internal Controls re Poker Room Massage Services.pdf98.95 KB

060712--PIDI Internal Controls re Poker Room Massage Services.pdf

• 060712--PIDI Internal Controls re Poker Room Massage Services_0.pdf98.34 KB

060712--Rivers Internal Controls re Poker Room Massage Services.pdf

• 060712--Rivers Internal Controls re Poker Room Massage Services.pdf98.17 KB

060712--Sands Internal Controls re Poker Room Massage Services.pdf

• 060712--Sands Internal Controls re Poker Room Massage Services.pdf98.27 KB

060712--SugarHouse Internal Controls re Poker Room Massage Services.pdf

• 060712--Sands Internal Controls re Poker Room Massage Services_0.pdf98.27 KB

060712--VFCR Internal Controls re Poker Room Massage Services.pdf

• 060712--VFCR Internal Controls re Poker Room Massage Services.pdf98.5 KB

060712--WTA Internal Controls re Poker Room Massage Services.pdf

• 060712--WTA Internal Controls re Poker Room Massage Services.pdf98.77 KB

110909--Foxwoods Revenue Reporting.pdf

• 110909--Foxwoods Revenue Reporting.pdf45.42 KB

110909--Harrahs Revenue Reporting.pdf

• 110909--Harrahs Revenue Reporting.pdf45.36 KB

110909--HCPN Revenue Reporting.pdf

• 110909--HCPN Revenue Reporting.pdf45.31 KB

110909--Meadows Revenue Reporting.pdf

• 110909--Meadows Revenue Reporting.pdf45.34 KB

110909--Mohegan Revenue Reporting.pdf

• 110909--Mohegan Revenue Reporting.pdf45.3 KB

110909--Mt Airy Revenue Reporting.pdf

• 110909--Mt Airy Revenue Reporting.pdf45.07 KB

110909--Phila Park Revenue Reporting.pdf

• 110909--Phila Park Revenue Reporting.pdf45.68 KB

110909--PIDI Revenue Reporting.pdf

• 110909--PIDI Revenue Reporting.pdf45.4 KB

110909--Rivers Revenue Reporting.pdf

• 110909--Rivers Revenue Reporting.pdf44.9 KB

110909--Sands Revenue Reporting.pdf

• 110909--Sands Revenue Reporting.pdf44.86 KB

110909--SugarHouse Revenue Reporting.pdf

• 110909--SugarHouse Revenue Reporting.pdf45.13 KB

110909--Valley Forge Revenue Reporting.pdf

• 110909--Valley Forge Revenue Reporting.pdf45.86 KB

120909--Harrahs Gaming Floor Changes.pdf

• 120909--Harrahs Gaming Floor Changes.pdf35.72 KB

120909--HCPN Gaming Floor Changes.pdf

• 120909--HCPN Gaming Floor Changes.pdf35.63 KB

120909--Mohegan Gaming Floor Changes.pdf

• 120909--HCPN Gaming Floor Changes_0.pdf35.63 KB

120909--Mt Airy Gaming Floor Changes.pdf

• 120909--Mt Airy Gaming Floor Changes.pdf36.49 KB

120909--Parx Gaming Floor Changes.pdf

• 120909--Parx Gaming Floor Changes.pdf37.93 KB

120909--PIDI Gaming Floor Changes.pdf

• 120909--PIDI Gaming Floor Changes.pdf35.22 KB

120909--Rivers Gaming Floor Changes.pdf

• 120909--PIDI Gaming Floor Changes_0.pdf35.22 KB

120909--Sands Gaming Floor Changes.pdf

• 120909--Sands Gaming Floor Changes.pdf35.43 KB

120909--WTA Gaming Floor Changes.pdf

• 120909--WTA Gaming Floor Changes.pdf35.66 KB

Guidelines for Live Gaming Studio Table Layouts - 9.21.2023.pdf

• Guidelines for Live Gaming Studio Table Layouts - 9.21.2023.pdf150.81 KB

Industry Guidance - Interim Authorization Process.pdf

• Industry Guidance - Interim Authorization Process.pdf199.6 KB

Industry Letter--January 2023 Licensing Updates.pdf

• Industry Letter--January 2023 Licensing Updates.pdf206.43 KB

Industry Letter--Principal Ownership in Privately Held Company Change04202022.pdf

• Industry Letter--Principal Ownership in Privately Held Company Change04202022.pdf187.83 KB

Interactive Gaming Account Multi-Factor Authentication Guidance - 7.1.2022.pdf

• Interactive Gaming Account Multi-Factor Authentication Guidance - 7.1.2022.pdf102.13 KB

KF1F56~1.PDF

• KF1F56_1.pdf54.12 KB

KFO Ltr to Boom Shakalaka Murphy re Fantasy Contest Operator Submission Quarterly Participant Complaints 10-3-19.pdf

• KFO Ltr to Boom Shakalaka Murphy re Fantasy Contest Operator Submission Quarterly Participant Complaints 10-3-19.pdf53.72 KB

KFO Ltr to Casino GMs re Poker Reopening Protocols 9-10-20.pdf

• KFO Ltr to Casino GMs re Poker Reopening Protocols 9-10-20.pdf567.12 KB

KFO Ltr to DRAFT Levine re Fantasy Contest Operator Submission Quarterly Participant Complaints 10-3-19.pdf

• KFO Ltr to DRAFT Levine re Fantasy Contest Operator Submission Quarterly Participant Complaints 10-3-19.pdf53.04 KB

KFO Ltr to DraftKings Aguiar re Fantasy Contest Operator Submission Quarterly Participant Complaints 10-3-19.pdf

• KFO Ltr to DraftKings Aguiar re Fantasy Contest Operator Submission Quarterly Participant Complaints 10-3-19.pdf53.05 KB

KFO Ltr to FanDuel Fox re Fantasy Contest Operator Submission Quarterly Participant Complaints 10-3-19.pdf

• KFO Ltr to FanDuel Fox re Fantasy Contest Operator Submission Quarterly Participant Complaints 10-3-19.pdf53.21 KB

KFO Ltr to Fantasy Contest Operators re Fantasy Contest Participant Funds and Prize Reserve Accounts 12-7-20.pdf

• KFO Ltr to Fantasy Contest Operators re Fantasy Contest Participant Funds and Prize Reserve Accounts 12-7-20.pdf432.07 KB

KFO Ltr to Fantasy Draft Krombolz re Fantasy Contest Operator Submission Quarterly Participant Complaints 10-3-19.pdf

• KFO Ltr to Fantasy Draft Krombolz re Fantasy Contest Operator Submission Quarterly Participant Complaints 10-3-19.pdf53.74 KB

KFO Ltr to Fulltime Fantasy Sports Atkins re Fantasy Contest Operator Submission Quarterly Participant Complaints 10-3-19.pdf

• KFO Ltr to Fulltime Fantasy Sports Atkins re Fantasy Contest Operator Submission Quarterly Participant Complaints 10-3-19.pdf54.08 KB

KFO Ltr to iGaming & SW Cert. Holders & Operators re Advertising Requirements 11-21-19.pdf

• KFO Ltr to iGaming & SW Cert. Holders & Operators re Advertising Requirements 11-21-19.pdf1.34 MB

KFO Ltr to iGaming Cert. Holders Operators re Live Gaming Studio 9-15-20.pdf

• KFO Ltr to iGaming Cert. Holders Operators re Live Gaming Studio 9-15-20.pdf349.05 KB

KFO Ltr to I-Gaming Certificate Holders Operators 4-16-19.pdf

• KFO Ltr to I-Gaming Certificate Holders Operators 4-16-19.pdf829.27 KB
• KFO Ltr to I-Gaming Certificate Holders & Operators 4-16-19.pdf829.27 KB

KFO Ltr to iGaming Stakeholders Re KYC Industry Guidance -5.3.2022.pdf

• KFO Ltr to iGaming Stakeholders Re KYC Industry Guidance -5.3.2022.pdf149.74 KB

KFO Ltr to Industry RE MFA Guidance Notice - 7.1.2022.pdf

• KFO Ltr to Industry RE MFA Guidance Notice - 7.1.2022.pdf150.37 KB

KFO Ltr to Live Gaming Studio Operators RE Guidance on Table Game Layouts - 9.21.2023.pdf

• KFO Ltr to Live Gaming Studio Operators RE Guidance on Table Game Layouts - 9.21.2023.pdf246.67 KB

KFO ltr to Playtech Yancey RE Buffalo Blitz and Trivia Promotion - 1.10.2023.pdf

• KFO ltr to Playtech Yancey RE Buffalo Blitz and Trivia Promotion - 1.10.2023.pdf251.48 KB

KFO Ltr to Yahoo Fantasy Sports Yu re Fantasy Contest Operator Submission Quarterly Participant Complaints 10-3-19.pdf

• KFO Ltr to Yahoo Fantasy Sports Yu re Fantasy Contest Operator Submission Quarterly Participant Complaints 10-3-19.pdf52.48 KB

Live Studio RG Employee Training Guidance - final- 10-4-2023.pdf

• Live Studio RG Employee Training Guidance - final- 10-4-2023.pdf228.58 KB

MFA Guidance Draft 6-13-22.pdf

• MFA Guidance Draft 6-13-22.pdf144.55 KB

PA KYC Enhancements Industry Notification 5-3-22-Final.pdf

• PA KYC Enhancements Industry Notification 5-3-22-Final.pdf116.35 KB

PGCB - Industry Guidance - 2025-06 -W-2G Issuance Threshold - 12.30.2025.pdf

• PGCB - Industry Guidance - 2025-06 -W-2G Issuance Threshold - 12.30.2025.pdf295.48 KB

PGCB - Industry Guidance - 2026-02 - Guidance Regarding Penny Issuance and Usage - 3.24.2026.pdf

• PGCB - Industry Guidance - 2026-02 - Guidance Regarding Penny Issuance and Usage - 3.24.2026.pdf222.76 KB

PGCB Correspondence re Interactive Gaming System Security Audit 10-25-21.pdf

• PGCB Correspondence re Interactive Gaming System Security Audit 10-25-21 (1).pdf510.85 KB

PGCB Correspondence to Video Gaming Terminal Operators re IC Requirements 2-4-19.pdf

• PGCB Correspondence to Video Gaming Terminal Operators re IC Requirements 2-4-19 (1).pdf676.35 KB

PGCB Industry Guidance - 2024-02 - DOR Policy Concerning Credits and Refunds For Charge-Backs - 2.28.24.pdf

• PGCB Industry Guidance - 2024-02 - DOR Policy Concerning Credits and Refunds For Charge-Backs - 2.28.24.pdf272.89 KB

PGCB Industry Guidance - 2024-03 - Paper Check Withdraw Guidance - iGaming and Sports Wagering Holders and Operators - 3.21.2024.pdf

• PGCB Industry Guidance - 2024-03 - Paper Check Withdraw Guidance - iGaming and Sports Wagering Holders and Operators - 3.21.2024.pdf254.61 KB

PGCB Industry Guidance - 2024-04 - Distinction Between Sports Wagering and Fantasy Contests - 3.26.2024 .pdf

• PGCB Industry Guidance - 2024-04 - Distinction Between Sports Wagering and Fantasy Contests - 3.26.2024.pdf321.65 KB

PGCB Industry Guidance - 2024-05 - PGCB Gaming Lab Approval Process - 8.6.2024.pdf

• PGCB Industry Guidance - 2024-05 - PGCB Gaming Lab Approval Process - 8.6.2024.pdf269.82 KB

PGCB Industry Guidance - 2024-06 - Advertisement Requirements - 8.14.2024 .pdf

• PGCB Industry Guidance - 2024-06 - Advertisement Requirements - 8.14.2024.pdf237.62 KB

PGCB Industry Guidance - 2024-07 - Administrative Clarification Regarding Player Funds Confiscations - 9.6.2024.pdf

• PGCB Industry Guidance - 2024-07 - Administrative Clarification Regarding Player Funds Confiscations - 9.6.2024.pdf283.55 KB

PGCB Industry Guidance - 2024-08 ADDENDUM - Advertisements at College Venues -Events - 9.27.2024.pdf

• PGCB Industry Guidance - 2024-08 ADDENDUM - Advertisements at College Venues -Events - 9.27.2024.pdf250.62 KB

PGCB Industry Guidance - 2024-08- Advertisements at College Venues -Events - 9.24.2024.pdf

• PGCB Industry Guidance - 2024-08- Advertisements at College Venues -Events - 9.24.2024.pdf249.77 KB

PGCB Industry Guidance - 2024-09 - Administrative Clarification RE Maximum Odds Regulation - 11.12.2024.pdf

• PGCB Industry Guidance - 2024-09 - Administrative Clarification RE Maximum Odds Regulation - 11.12.2024 (1).pdf292.3 KB

PGCB Industry Guidance - 2024-10 -Minimum Time Periods for Tournament Prize Redemption - 11.13.2024.pdf

• PGCB Industry Guidance - 2024-10 -Minimum Time Periods for Tournament Prize Redemption - 11.13.2024.pdf283.57 KB

PGCB Industry Guidance - 2024-11 - Enhanced KYC MFA and Fraud Prevention Guidance Request for Industry Comment - 11.20.2024.pdf

• PGCB Industry Guidance - 2024-11 - Enhanced KYC MFA and Fraud Prevention Guidance Request for Industry Comment - 11.20.2024.pdf255.58 KB

PGCB Industry Guidance - 2025-01 - Enhanced KYC MFA 2.0 and Requirements Enclosure - 1.22.2025.pdf

• PGCB Industry Guidance - 2025-01 - Enhanced KYC MFA 2.0 and Requirements Enclosure - 1.22.2025.pdf349.85 KB

PGCB Industry Guidance Letter - 2024-02 REVISED -DOR Policy Concerning Credits n Refunds for Charge-backs - 8.29.2024.pdf

• PGCB Industry Guidance Letter - 2024-02 REVISED -DOR Policy Concerning Credits n Refunds for Charge-backs - 8.29.2024.pdf291.66 KB

PGCB Ltr to iGaming and Sports Wagering Holders-Operators RE Guidance on Monitoring Accounts for Proxy Wagering - 10.3.2023.pdf

• PGCB Ltr to iGaming and Sports Wagering Holders-Operators RE Guidance on Monitoring Accounts for Proxy Wagering - 10.3.2023.pdf256.32 KB

Rev. MFA Requirement for iGaming Accounts-6-13-22.pdf

• Rev. MFA Requirement for iGaming Accounts-6-13-22.pdf130.8 KB