(Bloomberg) -- Stacey Abrams, the Democratic candidate in Georgia’s gubernatorial race, criticized Republican Governor Brian Kemp for his opposition to legalized sports betting, saying the state is losing potential tax revenue to neighboring Tennessee.

In a move timed to the start of the college football season, the Abrams campaign on Monday released an online ad aimed at sports fans and showcasing the popular University of Georgia Bulldogs football team.

“While Georgians still place bets, Kemp is forcing them out of state to do it, taking the tax dollars with them,” the ad says.

Kemp opposed legalized sports betting in 2018, when he ran against Abrams the first time, but now is taking no position on the subject, spokesman Tate Mitchell said in an email.

Abrams, a voting rights advocate and former state House minority leader, has said that as governor she would push for a constitutional amendment allowing sports betting and casino gambling.

Kemp has opposed gambling in a state where evangelical Christians make up about a third of Republican primary voters. Last month, he reiterated his opposition to expanding gambling in general, and criticized Abrams’ economic plans, which he said will require higher taxes. 

Efforts to legalize gaming in Georgia have failed in the past two legislative sessions, despite high hopes from supporters and backing from some of the state’s top sports businesses, including the Atlanta Falcons of the National Football League and the National Basketball Association’s Atlanta Hawks.  

Of Georgia’s neighbors, only Tennessee allows sports betting. A plan to allow sports wagering through tribal casinos in Florida is tied up in court.

Abrams narrowly lost to Kemp in 2018, coming closer than any Democratic candidate for governor in more than 20 years. Their rematch is one of most closely watched races in the US, in large part because of Abrams’ role in the organizing that helped turn Georgia blue in 2020 and 2021.

She has been trailing in the polls so far this year. A Real Clear Politics polling average shows Kemp ahead by 5.5 percentage points, although the site is still calling the race a toss-up.

(Updates with statement from Kemp spokesman in fourth paragraph)

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