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Sub-national
North America

United States - Louisiana: gambling regulation and licensing

State of Louisiana

Part of United States

  • Online sports bettingRegulated
  • Esports bettingRegulated
  • Online casinoProhibited
  • Online pokerProhibited
  • Daily fantasy sportsRegulated
  • Horse race bettingRegulated
  • iLotteryProhibited
  • Social casinoProhibited
  • Prediction marketsProhibited
  • Land-based (reference)Regulated
Regulator
Louisiana Gaming Control Board
Headline tax
21.5% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

Louisiana licenses online sports betting under the Louisiana Sports Wagering Act (R.S. 27:601 et seq.), regulated by the Louisiana Gaming Control Board, with the State Police Gaming Enforcement Division handling licensing investigations, audits and tax collection. Availability is set parish by parish: 55 of 64 parishes approved sports wagering at the November 2020 election, and players must be 21 and located in one of them. The twenty sports wagering licences are capped and all held by the state's casinos and racinos, each able to run online betting through up to two platform providers; ten mobile sportsbooks are listed. Retail betting began in October 2021 and mobile betting on 28 January 2022. Act 298 of 2025 raised the tax on online wagering from 15% to 21.5% of net gaming proceeds from 1 August 2025; retail stays at 10%, and fantasy contests, licensed since 2021 in 47 parishes, pay 8%. Online casino, poker and lottery are not authorised, and gambling by computer is a crime for operators and players alike. Act 182 of 2026, in force since 1 August 2026, brings dual-currency sweepstakes casinos within that offence, reaches promoters, platforms and payment processors, and gives the Attorney General a public cease-and-desist list and injunction powers. The Board has sent cease-and-desist letters to more than 40 offshore and sweepstakes operators and has told licensees it treats sports event contracts as illegal gambling. In the year to June 2026, mobile sportsbooks took $4.0 billion in wagers and made $505.1 million in net proceeds, up 13.9%.

Common pitfalls

Treating Louisiana as a full-state market: nine parishes rejected sports wagering and 17 rejected fantasy contests, and geolocation must block them. Reading the 21.5% rate as applying to all betting: retail and kiosk wagers stay at 10%, but a bet placed on a phone inside a casino is taxed as online. Dating the rise to June 2025: Act 298 was signed on 11 June 2025 but the new rate applies from 1 August 2025. Assuming a sports betting licence covers online casino: it does not, and online casino play is a crime for the player too. Treating sweepstakes casinos as a grey area: since 1 August 2026 dual-currency sweepstakes are expressly gambling by computer.

Key facts

Regulator
Louisiana Gaming Control Board (LGCB)
Regulator type
Gaming board
Headline tax
21.5% GGR
Licence required
Yes
Minimum age
21+
Tax base
Online and mobile sports wagering is taxed at 21.5% of net gaming proceeds (R.S. 27:625(B), from 1 August 2025; 15% before). Retail sports wagering at a licensed establishment, including kiosks, is taxed at 10% (27:625(A)); bets placed on a phone inside the casino count as online. Net gaming proceeds are wagers less winnings paid and eligible promotional play, capped at $5 million per licensee per calendar year (27:602(13), 27:627). A negative month can be carried forward for up to twelve months (27:625(E)). Fantasy sports contests pay 8% of net revenue (27:316). Riverboat casinos pay a 3.5% licence fee and a 15% franchise fee on net gaming proceeds plus an additional franchise fee of up to 3% (27:91), and $100,000 a year per riverboat; in the State Police monthly reports riverboat fees equal 21.5% of adjusted gross revenue.
Capital
Baton Rouge
Currency
USD
Official languages
English

Licensing

Licence required
Yes
Application window
Capped
Local establishment required
Yes
Local server required
Yes
Licence cap
20
Active licences
20 (as of 30 Jun 2025)
Bank guarantee or bond
The Board may consider an applicant's ability to provide an adequate surety bond and to buy liability and casualty insurance (R.S. 27:604(C)(2)).
Notable licensees
FanDuel Sportsbook, DraftKings, BetMGM, Caesars Sportsbook, bet365, Fanatics Sportsbook, BetRivers, ESPN Bet, Bally Bet, TwinSpires
Certification requirements
The sports wagering platform must meet the Board's technical and operational standards and be approved before operations begin (R.S. 27:604(G), 27:605(E)); servers that process wagers must be in Louisiana, although other servers and cloud computing may be outside the state (27:605(G)). Kiosks must meet the hardware requirements in 27:609(B).
Barriers to entry
Sports wagering licences are capped at twenty and went first to the New Orleans land-based casino, the riverboat licensees and the racetrack slot licensees; all twenty are held. A new online brand must contract with a licensee as a platform provider, and each licensee may use no more than two mobile platforms (27:609(C)). Only if eligible casinos decline may video poker establishments or fantasy operators bid for a licence that becomes available (27:604(B)(3)). Fantasy operators must be domiciled or registered to do business in Louisiana.

Licence types

  • Sports wagering licence

    Scope
    Operating a sports book on the licensee's premises and, directly or through up to two platform providers, online and on mobile
    Term
    5 years
    Application fee
    $250,000 as of 1 Jul 2021
    Fee basis
    Non-refundable application fee of $250,000 and a licence fee of $500,000 paid at application and every five years on the anniversary of issue (R.S. 27:621).
    Renewal terms
    The $500,000 licence fee is paid again every five years; a surrendered or revoked licence can be taken up by an eligible casino, racino or other listed entity, with a sealed bid if applicants exceed places (27:604(B)).

  • Sports wagering platform provider permit

    Scope
    Managing or operating all or part of a licensee's sports book, including its website and mobile app
    Term
    5 years
    Application fee
    $100,000 as of 1 Jul 2021
    Fee basis
    Non-refundable application fee of $100,000 and a permit fee of $250,000 every five years (R.S. 27:622).

  • Sports wagering service provider permit

    Scope
    Supplying services to sports wagering operators
    Term
    5 years
    Application fee
    $10,000 as of 1 Jul 2021
    Fee basis
    Application fee of $10,000 and a permit fee of $12,500 every five years.

  • Sports wagering distributor permit

    Scope
    Distributing sports wagering equipment
    Term
    5 years
    Application fee
    $5,000 as of 1 Jul 2021
    Fee basis
    Application fee of $5,000 and a permit fee of $2,500 every five years.

  • Fantasy sports contest operator licence

    Scope
    Paid fantasy sports contests in the 47 approving parishes
    Term
    3 years
    Application fee
    $1,000 as of 9 Jun 2020
    Fee basis
    Non-refundable application fee of $1,000; licence fee for three years of $5,000, $15,000 or $40,000 depending on whether three-year average gross fantasy revenue is under $100,000, $100,000 to $300,000, or over $300,000 (R.S. 27:306).
    Renewal terms
    Renewal fee assessed the same way on the anniversary of issue; a lapsed licence needs a new application (27:306(D)(4), (F)).

Taxation

Headline GGR tax
21.5% GGR
Effective date
1 Aug 2025
Withholding mechanism
Operators self-assess; the State Police Gaming Enforcement Division collects the sports wagering tax within twenty days of the end of each month (R.S. 27:625(C)).
Tax base
Online and mobile sports wagering is taxed at 21.5% of net gaming proceeds (R.S. 27:625(B), from 1 August 2025; 15% before). Retail sports wagering at a licensed establishment, including kiosks, is taxed at 10% (27:625(A)); bets placed on a phone inside the casino count as online. Net gaming proceeds are wagers less winnings paid and eligible promotional play, capped at $5 million per licensee per calendar year (27:602(13), 27:627). A negative month can be carried forward for up to twelve months (27:625(E)). Fantasy sports contests pay 8% of net revenue (27:316). Riverboat casinos pay a 3.5% licence fee and a 15% franchise fee on net gaming proceeds plus an additional franchise fee of up to 3% (27:91), and $100,000 a year per riverboat; in the State Police monthly reports riverboat fees equal 21.5% of adjusted gross revenue.

Earmarked levies

  • Sports wagering tax allocations: 2% (at least $500,000) Behavioral Health and Wellness Fund; 25% (up to $20 million) Early Childhood Education Fund; 10% Sports Wagering Local Allocation Fund; 2.5% Sports Wagering Purse Supplement Fund; 2% (up to $500,000) disability disaster preparedness; 3% (at least $500,000) Compulsive and Problem Gaming Fund; 2.5% (up to $500,000) equine promotion; the remainder to the general fund (State funds listed in R.S. 27:625(G))
  • Online sports wagering tax: student athletes and inclusive education: 25% and 3% of the tax collected on online and mobile wagering (Supporting Programs, Opportunities, Resources, and Teams Fund (university athletic departments) and Louisiana Postsecondary Inclusive Education Fund (Act 298 of 2025))
  • Fixed odds horse wagering: 5% of net gaming proceeds from fixed odds wagers on horse races (Fixed Odds Horse Wagering Purse Supplement Fund (R.S. 27:625(G)(4)(a)(ii)))
  • Fantasy sports tax: 8% of net revenue (Louisiana Early Childhood Education Fund (R.S. 27:316))
  • Unclaimed retail winnings: Winning tickets not redeemed within 180 days, less tax paid (Crime Victims Reparations Fund (R.S. 27:610(A)(3)))

Compliance

Minimum age
21+
KYC timing
At registration, before the first online or mobile wager.
AML regime
Operators must follow federal anti-money laundering standards (R.S. 27:607(D)) and report suspicious or illegal wagering, including laundering, use of agents and false identification (27:608(D)). They must run an integrity monitoring system, report unusual wagering to an independent integrity monitor or the division and file a yearly integrity report (LAC 42:VI.525).
AML supervisor
Louisiana State Police, Gaming Enforcement Division, under the Gaming Control Board; federal Bank Secrecy Act obligations apply alongside
Deposit limits
Operators must let players set deposit limits, wager amount limits and time limits; limits can be tightened at any time, and loosening takes effect only after 72 hours with confirmation (LAC 42:VI.515(B)).
Session limits
Players may limit themselves from wagering for a set period (LAC 42:VI.515(B)).
Source of funds thresholds
Identification for in-person single sports wagers of $10,000 or more (R.S. 27:608(E)).
Data localisation
Servers that process sports wagers must be physically located in Louisiana; other servers and cloud services may be outside the state (R.S. 27:605(G)).
KYC requirements
Before an account is opened and a wager placed, the operator must collect legal name, date of birth, social security number (or the last four digits, or a passport or taxpayer number for non-citizens), residential address (not a post office box), email and telephone, take commercially reasonable steps to confirm the player is 21 or over, and keep an encrypted patron file recording the verification method and date (LAC 42:VI.507). Accounts may be opened and verified in person or remotely (R.S. 27:609(C)). Only individuals may hold accounts, one per player (LAC 42:VI.507(D), 509). Personal details must be taken for any in-person single wager of $10,000 or more (R.S. 27:608(E)).
Stake limits
Not yet verified
Mandatory player messaging
Problem gambling information must be posted in venues and on all sports wagering websites and apps (R.S. 27:27.1(C)(8)), with the toll-free help line and a message such as "GAMBLING PROBLEM? CALL [number]" (LAC 42:VI.517(F)). Operators must publish parental control procedures (LAC 42:VI.509). The state help line is 1-877-770-7867.
Reporting obligations
Prompt reports to the Board of criminal or disciplinary proceedings, abnormal wagering patterns, match fixing and suspicious or illegal wagering (R.S. 27:608(D)); quarterly reports of self-restrictions and self-exclusions (LAC 42:VI.515(F)); quarterly contract reports by platform providers (27:605(D)).
Game content restrictions
No wagers on high school or youth events or international events where most participants are under 18 (R.S. 27:602(22)(c)); none on injuries, penalties, disciplinary rulings or replay reviews (27:608(C)); proposition bets on individual college athletes have been suspended since 1 August 2024, with only team props allowed on college games. Geolocation must block wagers from outside the state and from the nine parishes that rejected sports wagering, and detect VPNs and proxies (27:609(C)(2)(b); LAC 42:VI.505). Sports governing bodies may ask the Board to restrict wager types on their events (27:608(F)).

Minimum age by vertical

  • Online sports betting: 21+
  • Daily fantasy sports: 21+
  • Land-based (reference): 21+

Advertising

Advertising permitted
Yes
Affiliate rules
Media affiliates that knowingly support or promote illegal online gambling are criminally liable (R.S. 14:90.3(F)); a platform provider that accepts advertising for an operator on the Attorney General's cease and desist list is treated as prima facie supporting it (14:90.3(H)(4)). No affiliate licensing requirement was found in the statutes reviewed.
Celebrity and influencer rules
Endorsers and promoters who knowingly promote illegal online gambling face fines of up to $20,000, up to five years in prison, or both, doubled where a person under 21 is involved (R.S. 14:90.3(F)). No specific rule on influencers promoting licensed sportsbooks was found.
Social media rules
Every web page and social media profile page of a gaming-related advertisement must carry the problem gambling message and number in type at least as large as most of the text on the page (LAC 42:VI.517(G)(5)).
Bonus advertising rules
Advertisements must disclose conditions or limiting factors and must not obscure them by font, size, placement or colour (LAC 42:VI.517(H)). Promotions must comply with LAC 42:III.2953 and the division may terminate a promotion by order.
Mandatory warnings
Every sports wagering advertisement, website and platform must show the board-approved toll-free problem gambling number with a message such as "GAMBLING PROBLEM? CALL [number]" in capital letters: in a band of one tenth of the height on billboards and one twentieth on print, throughout TV and video ads or on a separate screen for at least three seconds, and on radio (LAC 42:VI.517(F), (G); R.S. 27:27.3).
Penalties for breach
Licensees must delete or modify non-compliant advertisements and keep copies for the division (LAC 42:VI.517(L), (M)); breaches can lead to administrative action and civil penalties under R.S. 27:15 and LAC 42:VI.1301 and 1303.

Restrictions

  • No individually targeted advertising by phone, email or otherwise to self-restricted, self-excluded or otherwise barred persons, including persons under 21 (LAC 42:VI.517(A)); self-excluded persons must be removed from targeted mailings and promotions (R.S. 27:27.1(D)(3)).
  • Advertisements must not depict minors, and licensees may not advertise or run promotions at primary or secondary schools or at sports venues used only by them (LAC 42:VI.517(B), (C)).
  • Advertising must not misrepresent the frequency or extent of winning, contain false or misleading information, hide conditions or limiting factors, use indecent or offensive material, encourage chasing losses or reinvesting winnings, or suggest betting solves financial problems (LAC 42:VI.517(E), (H)).
  • Advertising must be socially responsible, give a balanced message on winning and losing and promote a problem gambling help line (LAC 42:VI.517(I)).
  • Platform providers must identify the licensee on whose behalf they operate, and applicants must say their licence or permit is pending (LAC 42:VI.517(J), (K)).
  • From 1 August 2026, promoting illegal online gambling, including dual-currency sweepstakes casinos, is a crime for promoters, endorsers and media affiliates, and each promotion is a separate violation (R.S. 14:90.3(F), (I)).

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Permitted methods
Cash or cheque at the licensee's premises, Online and mobile payment systems that support money transfers, Reloadable prepaid cards, Winnings, refunds and promotional play credited to the account, Other methods approved by the Board or division, A line of credit, where the account is established as a credit account
Payment blocking regime
From 1 August 2026 merchant payment processors must not knowingly process transactions for people in Louisiana gambling by computer and are deemed to know the operators on the Attorney General's cease and desist list; the Attorney General can obtain ex parte injunctions to stop processing, with fines of $50,000 and then $100,000 for each violation of an order. Federally insured banks and card networks are excluded (R.S. 14:90.3(G), (R); R.S. 27:19.2).
Withdrawal timeframe rules
Withdrawals must be paid within five business days of the request, unless the operator in good faith suspects fraud (LAC 42:VI.509(A)(9)). Online winnings must be credited within one day of the event, and retail tickets must be redeemed within 180 days (R.S. 27:610).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Yes
App store takedowns
Not yet verified
Blocklist size
41 (as of 23 Sept 2026)
Administrative penalties
The Board and division may impose civil penalties from a published schedule, for example a base fine of $10,000 for accepting a wager from a prohibited person or from a player in a parish that voted against sports wagering, rising for repeat violations; proposed penalties above $300,000 go to the Board (LAC 42:VI.1303). Licences and permits are revocable privileges (R.S. 27:601(B)).
Criminal penalties
Gambling by computer: operators up to $100,000, up to five years, or both; knowing supporters and promoters up to $20,000 and five years, doubled if a person under 21 is involved; players up to $500, six months, or both (R.S. 14:90.3). Running an illegal gambling business: up to $20,000 and five years (14:90). From 1 August 2026 these offences are also racketeering predicates (Act 48 of 2026).
Operator liability
Unlicensed online operators commit gambling by computer, each wager is a separate violation and profits are forfeited (R.S. 14:90.3(E), (I), (J)). The Attorney General or the Board chairman may serve a cease and desist notice giving ten days to stop, the Attorney General publishes a list of those notified, and courts may order removal of sites, freezing of accounts and blocking of payments (R.S. 27:19.1, 19.2). Offshore operators whose content reaches Louisiana submit to state jurisdiction.
Player liability
A player in Louisiana who gambles by computer commits an offence punishable by a fine of up to $500, up to six months in prison, or both (R.S. 14:90.3(D)). A prohibited or self-excluded player who places a sports wager faces the same penalty, and more on repeat (14:90.8).

Notable actions

  • Harp Media B.V. (Bovada)6 Aug 2024

    Cease-and-desist order to stop online sports betting and casino services; Bovada complied and listed Louisiana as a restricted state

  • More than 40 offshore wagering platforms and online sweepstakes operators17 Jun 2025

    Cease-and-desist letters issued in coordination with the Attorney General and State Police; the recipients are listed on the Board's illegal operators page

  • Sports wagering licensees and platform providers involved in prediction markets10 Dec 2025

    Advisory notice that the Board treats sporting event contracts as illegal gambling and that involvement may affect suitability

Market data

Figures on this record are drawn from official regulator data.

Online GGR
$506,519,767 as of 30 Jun 2026
Reporting year
2026
Year-on-year growth
0.138%
Licensed operators
10

GGR by vertical

  • Online sports betting: $505,104,440 as of 30 Jun 2026
  • Daily fantasy sports: $1,415,327 as of 30 Jun 2026
  • Land-based (reference): $2,554,845,062 as of 30 Jun 2026

Timeline

  1. 5 Nov 1996

    Local option election approves video poker in 31 parishes

  2. 6 Nov 2018

    Fantasy sports approved in 47 of 64 parishes

  3. 3 Nov 2020

    Sports wagering approved in 55 of 64 parishes

  4. 1 Jul 2021

    Louisiana Sports Wagering Act (Act 440 of 2021) and its fee and tax provisions (Act 80) take effect

  5. 15 Jul 2021

    DraftKings becomes the first licensed fantasy sports operator and contests go live

  6. 28 Jan 2022

    Mobile sports wagering goes live

  7. 1 Aug 2024

    Proposition bets on individual college athletes suspended from the sports wagering catalog

  8. 6 Aug 2024

    Board issues a cease-and-desist order to Bovada, which then restricts Louisiana

  9. 11 Jun 2025

    Governor signs HB 639 as Act 298; fixed odds horse race wagering (Act 291) takes effect

  10. 12 Jun 2025

    Senate receives the Governor's veto of SB 181, an earlier bill on illegal online gambling and sweepstakes

  11. 17 Jun 2025

    Board issues more than 40 cease-and-desist letters to offshore and sweepstakes operators

  12. 1 Aug 2025

    Online sports wagering tax rises from 15% to 21.5%

  13. 10 Dec 2025

    Board advisory treats sports event contracts offered by prediction markets as illegal gambling

  14. 11 May 2026

    Governor signs HB 53 (Act 48), adding gambling crimes to the racketeering law

  15. 15 May 2026

    Governor signs HB 883 (Act 182) on illegal online gambling and sweepstakes

  16. 1 Jun 2026

    2026 Regular Session ends with the prop bet ban and internet lottery bills left in committee

  17. 1 Aug 2026

    Acts 48 and 182 of 2026 take effect

Outlook

No gaming bill is pending: the 2026 Regular Session ended on 1 June 2026 with the proposition and micro-bet ban (SB 354) and the internet lottery bills (HB 643 and SB 119) still in committee, so change needs a bill in the 2027 session. The main work in the coming months is enforcement under Act 182, in force since 1 August 2026: expect the Attorney General's public list of cease-and-desist notices, notices to payment processors and platforms, and injunction applications against sweepstakes and offshore sites. The Board's December 2025 position that sports event contracts are illegal gambling sits against federal regulation of prediction markets and may be tested.

Frequently asked questions

What is the tax on online sports betting in Louisiana?
21.5% of net gaming proceeds since 1 August 2025, up from 15%, under Act 298 of 2025. Retail and kiosk wagering is taxed at 10%, and net proceeds are after winnings and up to $5 million a year of promotional play per licensee.
Is sports betting available across all of Louisiana?
No. It is allowed only in the 55 parishes that approved it in November 2020, and operators must use geolocation to block wagers from the other nine parishes and from outside the state.
How can a new sportsbook enter Louisiana?
The twenty sports wagering licences are capped and all held by casinos and racinos, so a new brand needs a platform provider permit ($100,000 application, $250,000 every five years) and a contract with a licensee, each of which may use up to two mobile platforms.
Is online casino legal in Louisiana?
No. Online casino and poker are gambling by computer under R.S. 14:90.3, an offence for operators and for players located in the state. Casino games are lawful only on the premises of licensed riverboats, the New Orleans casino and racetracks.
Are sweepstakes casinos legal in Louisiana?
No. Since 1 August 2026, Act 182 of 2026 treats online games that use a dual-currency system redeemable for prizes and simulate gambling as gambling by computer, and it also reaches promoters, platforms and payment processors.
What is the minimum age for sports betting and fantasy contests?
21 for both. Operators must verify age at registration, and fantasy operators must confirm players are 21 or over.

Sources

  1. Louisiana Gaming Control Board website (home page, mission and problem gambling help line)

    Louisiana Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  2. Board Members: congressional districts and terms

    Louisiana Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  3. Licensed Wagering Platforms in Louisiana (sportsbooks and fantasy sports)

    Louisiana Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  4. Illegal Operators: list of operators issued cease-and-desist letters

    Louisiana Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  5. Laws and Regulations (Gaming Control Law and Title 42 regulations)

    Louisiana Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  6. Frequently Asked Questions, including removal from the self-exclusion list

    Louisiana Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  7. Voluntary Exclusion from casino gaming

    Louisiana Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  8. Complaints: matters handled by the State Police Gaming Enforcement Division and other agencies

    Louisiana Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  9. 30th Annual Report to the Louisiana State Legislature 2026 (fiscal year 1 July 2024 to 30 June 2025)

    Louisiana Gaming Control Board

    The report gives FY 2024-25 mobile net proceeds of $442,562,417; the State Police June 2026 mobile report, which is later, gives $443,456,198 for the same year. The later State Police figure is used for comparisons.

    Tier 2Accessed 23 Sept 2026
  10. Louisiana Administrative Code, Title 42 (Louisiana Gaming), as of January 2026, including Part VI (Sports Wagering) and Part VII (Fantasy Sports Contests)

    Louisiana Gaming Control Board

    Tier 1Accessed 23 Sept 2026
  11. Bovada's Compliance with Louisiana Gaming Control Board's Cease-and-Desist Order Marks Positive Step for Consumer Protection

    Louisiana Gaming Control Board

    Tier 1Accessed 23 Sept 2026Published 20 Sept 2024
  12. Louisiana Gaming Control Board Takes Strong Action Against Illegal Offshore Wagering and Online Sweepstakes Gaming (press release)

    Louisiana Gaming Control Board

    Tier 1Accessed 23 Sept 2026Published 17 Jun 2025
  13. Louisiana Gaming Control Board Issues Advisory Notice on Prediction Markets to Louisiana Sports Wagering Operators (press release)

    Louisiana Gaming Control Board

    Tier 1Accessed 23 Sept 2026Published 10 Dec 2025
  14. Suspension of Proposition Bets on College Athletes (bulletin LGCB-7542-24)

    Louisiana Gaming Control Board

    Tier 1Accessed 23 Sept 2026Published 1 Apr 2024
  15. La. R.S. 27:11, Louisiana Gaming Control Board; creation; members; terms; meetings

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  16. La. R.S. 27:15.1, Sports wagering (Board authority)

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  17. La. R.S. 27:27.1, Uniform compulsive and problem gambling program

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  18. La. R.S. 27:27.3, Advertising; compulsive gambling information

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  19. La. R.S. 27:91, Fees for issuance of licenses and permits (riverboat licence and franchise fees)

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  20. La. R.S. 27:303, Election on fantasy sports contests

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  21. La. R.S. 27:305, Fantasy sports contests prohibited in certain parishes

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  22. La. R.S. 27:306, Licensing of fantasy sports contest operators

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  23. La. R.S. 27:308, Fantasy sports licensee requirements

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  24. La. R.S. 27:316, Fantasy sports taxation

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  25. La. R.S. 27:601, Louisiana Sports Wagering Act: title and citation

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  26. La. R.S. 27:602, Sports wagering definitions

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  27. La. R.S. 27:604, Sports wagering license; limited; requirements; contract with platform provider

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  28. La. R.S. 27:605, Sports wagering platform provider

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  29. La. R.S. 27:607, Operators; sports lounge required; responsibilities; pooling

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  30. La. R.S. 27:608, Limitations on wagering

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  31. La. R.S. 27:609, Electronic wagering; kiosk; mobile wagering

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  32. La. R.S. 27:610, Payment of winnings; collection and use of funds

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  33. La. R.S. 27:612, Fixed odds wagering on horse races

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  34. La. R.S. 27:621, Sports wagering license fee

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  35. La. R.S. 27:622, Sports wagering platform provider permit fee

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  36. La. R.S. 27:625, Sports wagering state tax; levy (as amended by Act 298 of 2025)

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  37. La. R.S. 27:627, Promotional play

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  38. La. R.S. 14:90, Gambling

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  39. La. R.S. 14:90.3, Gambling by computer (as amended by Act 182 of 2026)

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  40. La. R.S. 14:90.8, Unlawful wagering; prohibited player

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  41. La. R.S. 4:149.5, Account wagering (pari-mutuel)

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  42. HB 639 (2025 Regular Session) bill history: signed 11 June 2025 as Act 298, effective 1 August 2025

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2025
  43. Act No. 298 of the 2025 Regular Session (HB 639): online sports wagering tax and allocations

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2025
  44. SB 181 (2025 Regular Session) bill history: vetoed by the Governor

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  45. HB 883 (2026 Regular Session) bill history: signed 15 May 2026 as Act 182, effective 1 August 2026

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026Published 15 May 2026
  46. Act No. 182 of the 2026 Regular Session (HB 883): illegal online gambling enforcement

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026Published 15 May 2026
  47. HB 53 (2026 Regular Session) bill history: signed 11 May 2026 as Act 48, effective 1 August 2026

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026Published 11 May 2026
  48. Act No. 48 of the 2026 Regular Session (HB 53): gambling crimes as racketeering predicates

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026Published 11 May 2026
  49. SB 354 (2026 Regular Session) bill history: proposition and micro-bet ban, left in Senate Judiciary B at the end of the session

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  50. HB 643 (2026 Regular Session) bill history: internet lottery ticket purchases, left in House Administration of Criminal Justice at the end of the session

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  51. SB 119 (2026 Regular Session) bill history: internet lottery ticket purchases, left in Senate Judiciary B at the end of the session

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  52. 2026 Regular Session information: convened 9 March 2026, final adjournment 1 June 2026

    Louisiana State Legislature

    Tier 1Accessed 23 Sept 2026
  53. Statewide Mobile Sports Book Net Proceeds, fiscal year 2025-26 (July 2025 to June 2026), with calendar-year totals

    Louisiana State Police, Gaming Enforcement Division (Gaming Audit Section)

    Tier 2Accessed 23 Sept 2026
  54. Louisiana Daily Fantasy Sports, fiscal year 2025-26 (prepared 13 July 2026)

    Louisiana State Police, Gaming Enforcement Division (Gaming Audit Section)

    Tier 2Accessed 23 Sept 2026Published 13 Jul 2026
  55. Riverboat gaming revenues, June 2026, with fiscal year-to-date summary 1 July 2025 to 30 June 2026

    Louisiana State Police, Gaming Enforcement Division (Gaming Audit Section)

    The fiscal year comparison rows in this report repeat the prior year's change (+$79.7 million); the fifteen licensee rows sum to the stated total of $1,927,733,586, which is used here.

    Tier 2Accessed 23 Sept 2026
  56. Land-based casino gaming revenues, June 2026, with fiscal year-to-date summary 1 July 2025 to 30 June 2026

    Louisiana State Police, Gaming Enforcement Division (Gaming Audit Section)

    Tier 2Accessed 23 Sept 2026
  57. Slots at racetracks gaming revenues, fiscal year 1 July 2025 to 30 June 2026

    Louisiana State Police, Gaming Enforcement Division (Gaming Audit Section)

    Tier 2Accessed 23 Sept 2026
  58. Riverboat gaming revenues, August 2026

    Louisiana State Police, Gaming Enforcement Division (Gaming Audit Section)

    Tier 2Accessed 23 Sept 2026

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This page is industry reference information and not legal advice.

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