7 Pa. Code § 195.2 – Permitted simulcasts.

(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.
(b) All simulcasts of horse races shall comply with the provisions of the Interstate Horseracing Act of 1978 (Pub.L. No. 95-515) (15 U.S.C.A. § § 3001 et seq.) and the laws of each state involved, placed or transmitted by an individual in one state by means of telephone, Internet or other electronic media and accepted and maintained in common pari-mutuel pools.
(c) Simulcasts—The following apply:
1. (1) Cross simulcasting of the races described previously may be permitted if all amounts wagered on the races in this Commonwealth are included in common pari-mutuel pools. A host licensee seeking permission to cross simulcast must obtain approval from the Commission.
2. (2) All forms of pari-mutuel wagering shall be allowed on horse races simulcasted. The Commission may permit pari-mutuel pools in this Commonwealth to be combined with pari-mutuel pools created under the laws of another jurisdiction and may permit pari-mutuel pools created under the laws of another jurisdiction to be combined with pari-mutuel pools in this Commonwealth.
3. (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 of the act (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.