§ 27:625 — State tax; levy

Louisiana § 27:625

• Jurisdiction: Louisiana
• Title 27: Louisiana Legislature

Text

§625. State tax; levy
A. There is hereby levied a ten percent tax upon the net gaming proceeds from sports
wagering offered to consumers within this state pursuant to this Title conducted onsite at a
licensed sports wagering establishment. Any sports wagering conducted through a mobile
application or a website on the premises of a licensed sports wagering establishment shall
be considered electronic wagering and shall be taxed pursuant to Subsection B of this
Section.
B. There is hereby levied a twenty-one and one-half percent tax upon the net gaming
proceeds from sports wagering offered to consumers within this state pursuant to this Title
electronically through a website or mobile application. The provisions of this Subsection
shall not apply to electronic sports wagering conducted through a sports wagering
mechanism.
C. Within twenty days of the last day of each calendar month the division shall
collect the taxes imposed pursuant to the provisions of this Section for the immediately
preceding calendar month.
D. All taxes collected by the division pursuant to this Section shall be forwarded
upon receipt to the state treasurer for immediate deposit into the state treasury. Funds
deposited into the treasury shall first be credited to the Bond Security and Redemption Fund
in accordance with Article VII, Section 9(B) of the Constitution of Louisiana.
E. In a month when the amount of net gaming proceeds of an operator from sports
wagering is a negative number, the operator may carry over the negative amount to the return
filed for the subsequent month. However, no amount shall be carried over in any period
more than twelve months after the month in which the amount carried over was originally
due.
F. The provisions of this Section shall not apply to any sports wagering offered in
this state by the Louisiana Lottery Corporation pursuant to Title 47 of the Louisiana Revised
Statutes of 1950.
G. After complying with the provisions of Subsection D of this Section, each fiscal
year the state treasurer shall credit the following amounts to the following funds:
(1) Two percent of the monies collected pursuant to this Section, or five hundred
thousand dollars, whichever is greater, shall be credited to the Behavioral Health and
Wellness Fund established by R.S. 28:843.
(2) Twenty-five percent of the monies collected pursuant to this Section, not to
exceed twenty million dollars, shall be credited to the Louisiana Early Childhood Education
Fund established by R.S. 17:407.30.
(3) Ten percent of the monies collected pursuant to this Section shall be credited to
the Sports Wagering Local Allocation Fund established by R.S. 27:628.
(4)(a)(i) Two and one-half percent of the monies collected pursuant to this Section
shall be credited to the Sports Wagering Purse Supplement Fund established by R.S. 4:199.
(ii) Five percent of the net gaming proceeds from fixed odds wagering on horse races
shall be credited to the Fixed Odds Horse Wagering Purse Supplement Fund established by
R.S. 4:200.
(b)(i) Monies in the Sports Wagering Purse Supplement Fund shall only be
withdrawn pursuant to an appropriation by the legislature and monies shall be appropriated
to the Louisiana State Racing Commission solely for the uses and in proportion provided in
R.S. 4:199.
(ii) Monies in the Fixed Odds Horse Wagering Purse Supplement Fund shall only
be withdrawn pursuant to an appropriation by the legislature and monies shall be
appropriated to the Louisiana State Racing Commission solely for the uses and in proportion
in accordance with the provisions of R.S. 4:200.
(5) Two percent of the monies collected pursuant to this Section, not to exceed five
hundred thousand dollars, shall be credited to the Disability-Focused Disaster Preparedness
and Response Fund established by R.S. 29:726.8.
(6) Three percent of the monies collected pursuant to this Section, or five hundred
thousand dollars, whichever is greater, shall be credited to the Compulsive and Problem
Gaming Fund established by R.S. 28:842.
(7) Two and one-half percent of the monies collected pursuant to this Section, not
to exceed five hundred thousand dollars, shall be credited to the Louisiana Equine Promotion
and Research Fund as established by R.S. 39:100.261.
(8) Twenty-five percent of the monies collected pursuant to Subsection B of this
Section shall be credited to the Supporting Programs, Opportunities, Resources, and Teams
Fund established by R.S. 17:1792.
(9) Three percent of the monies collected pursuant to Subsection B of this Section
shall be credited to the Louisiana Postsecondary Inclusive Education Fund established by
R.S. 17:3138.11.
(10) Any remaining funds shall be available as state general funds.

Legislative History

Acts 2021, No. 80, §3, eff. July 1, 2021; Acts 2021, No. 435, §1, eff. June 21, 2021; Acts 2022, No. 706, §1, eff. July 1, 2023; Acts 2023, No. 286, §1; Acts 2024, No. 582, §1, eff. July 1, 2024; Acts 2025, No. 291, §2, eff. June 11, 2025; Acts 2025, No. 298, §1.