Louisiana § RS 47:9105 - State tax; levy
Full text of Louisiana Louisiana Civil Code § RS 47:9105 — State tax; levy, with citation guidance and answers to common questions.
§ RS 47:9105. State tax; levy
A. There is hereby levied a ten percent tax upon the net gaming proceeds of an operator from sports wagering offered to consumers within this state pursuant to this Title onsite at a permitted retail establishment through a sports wagering mechanism.
B. There is hereby levied a fifteen percent tax upon the net gaming proceeds of an operator from sports wagering offered to consumers within this state pursuant to this Title electronically through a website or mobile application.
C. Within twenty days of the last day of each calendar month the corporation shall collect the taxes imposed pursuant to the provisions of this Section for the immediately preceding calendar month.
D. All taxes collected by the corporation pursuant to this Section shall be deposited into the Disability Services Fund as provided by R.S. 28:826. These monies shall be forwarded upon receipt to 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.
Acts 2021, No. 80, §4, eff. July 1, 2021.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:9105
What does Louisiana Civil Code § RS 47:9105 cover?
Section RS 47:9105 ("State tax; levy") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:9105?
A common citation format is "Louisiana Civil Code § RS 47:9105" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:9105 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.