New Hampshire Code § 338:5

Fantasy Sports Contests Exempt
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This chapter shall not apply to fantasy sports contests. For purposes of this chapter, the term "fantasy sports contest" means a fantasy or simulated game or contest, with or without an entry fee, in which one or more players compete against each other and winning outcomes reflect the relative knowledge and skill of the players and are determined predominantly by accumulated statistical results of the performance of individuals, including athletes in the case of sporting events.

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