Pennsylvania Statutes Title 3 Pa.C.S.A. Agriculture § 9329. Interstate simulcasting

(a) Host licensees.--The commission may approve the application of a licensed racing entity or secondary pari-mutuel organization to electronically simulcast horse races to and from this Commonwealth. Upon request by a licensed racing entity or secondary pari-mutuel organization, the commission may designate the entity as a host licensee, authorized to maintain common pari-mutuel pools on international and interstate races transmitted to and from the racetrack enclosures within this Commonwealth. All simulcasts of horse races shall comply with the provisions of the Interstate Horseracing Act of 1978 (Public Law 95-515, 15 U.S.C. § 3001 et seq.) and the laws of each state involved, placed or transmitted by an individual in one state via telephone, Internet or other electronic media and accepted and maintained in common pari-mutuel pools. The designation as a host licensee for international and interstate simulcast races shall be limited to licensed racing entities which comply with 4 Pa.C.S. § 1303(d) (relating to additional Category 1 slot machine license requirements).

(b) Simulcasts.--The following apply:

(c) Taxation.--Money wagered by patrons in this Commonwealth on horse races shall be computed by the amount of money wagered each racing day for purposes of taxation under section 9334 (relating to State Racing Fund and tax rate). Thoroughbred races shall be considered a part of a thoroughbred horse race meeting, and standardbred horse races shall be considered a part of a standardbred horse race meeting.