La. Revenue and Taxation § 47:9102

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
Section 47:9102 - Online and mobile wagering
A. Wagering through a website or mobile application shall be subject to the following requirements:
(1) A player shall establish a sports wagering account with the operator before the operator accepts any sports wager through a website or mobile application from the player. The operator shall also complete an initial verification of the account prior to accepting sports wagers.
(2) An account may be established with a line of credit or as an advance deposit wagering account.
B. No operator shall accept a sports wager through a website or mobile application from the public or any person who does not have an established account with the corporation.
C. No wagers shall be placed when the player is physically located out of state or in a parish that has not approved a proposition authorizing sports wagering. An operator shall maintain geofencing and geolocation services.

La. Revenue and Taxation § 47:9102

Acts 2021, No. 80, §4, eff. July 1, 2021.
Added by Acts 2021, No. 80,s. 4, eff. if and when the Act which originated as Senate Bill No. 202 of this 2021 Regular Session of the Legislature is enacted and becomes effective..