Louisiana Revised Statutes Tit. 4, § 149. Wagering; rules and regulations

A. The commission may prescribe rules and regulations under which shall be conducted all horse races upon the results of which there is wagering. The commission shall, as may be necessary, prescribe additional special rules and regulations applicable separately to thoroughbreds and quarter horses. The commission shall make rules governing, permitting, and regulating the wagering on horse races under the form of mutuel wagering by patrons, known as pari-mutuel wagering, whether on live or historical horse races. Only those persons receiving a license from the commission may conduct this type of wagering, and shall restrict this form of wagering to any space within the race meeting grounds or an offtrack wagering facility, as determined solely by the commission. Except as provided in this Section or in R.S. 27:612, all other forms of wagering on the result of horse races are illegal.

B. Notwithstanding the space restriction provided in Subsection A of this Section, pari-mutuel wagering on the result of horse races may also be conducted in the sports book lounge of a host entity licensed for sports wagering by the Louisiana Gaming Control Board pursuant to Chapter 10 of Title 27 of the Louisiana Revised Statutes of 1950, if the requirements of this Chapter are met.