North Carolina will impose a 6% tax on prediction markets, recognizing the CFTC's federal regulatory authority.

According to Odaily Planet Daily, North Carolina's budget takes a different regulatory approach to prediction markets. Starting January 1, 2027, the state will levy a 6% tax on net transaction fee income for prediction market platforms such as Kalshi and Polymarket, but will not require them to obtain state licenses, effectively acknowledging the CFTC's federal regulatory authority. North Carolina becomes the first state to recognize the legality of CFTC-registered prediction markets while refusing to impose state-level licensing requirements. In contrast, Kentucky opted to impose a 14.25% sales tax and faces litigation.