Fiscal Snapshot
Tax base: Adjusted Gross Receipts (AGR)
Statutory rate: 15.00%
Basis: Split Rate: 15% Online / 10% Retail under Louisiana Sports Wagering Act (Act 216, 2020)
REGULATED / LIVE
Status Matrix
Legal status: REGULATED
Operational status: LIVE
Preemption risk: LOW
Market type: HYBRID
Licensing constraint: CLOSED
System
Anchors are assembled from strict fields + verified sources. No editorial prose is rendered.
Sources are verified by the system verifier. Publication is fail-closed. TTL=7d (+24h grace).
| Region | Country | Jurisdiction | Regulator | Topic | Model | Status | Scope | Basis | Sources |
|---|---|---|---|---|---|---|---|---|---|
| north-america | us | us-la | la-gaming-control-board | sports-wagering | state-based | regulated | online | R.S. 27:608 — Player must be physically located in a parish that approved sports wagering; website/mobile wagering geofenced to approved parishes. | |
| north-america | us | us-la | la-gaming-control-board | sports-wagering | state-based | regulated | land | Louisiana Sports Wagering Act (R.S. 27:601 et seq.) — retail sports wagering at licensed casinos and racetracks. | |
| north-america | us | us-la | la-gaming-control-board | casino-igaming | state-based | prohibited | online | No statutory authorization for online casino gaming; general prohibitions include Gambling (R.S. 14:90) and Gambling by Computer (R.S. 14:90.3). |
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