It doesn’t get much better than this for Connecticut residents.

Giants vs. Patriots for the Super Bowl.

In a state where the loyalties are divided, a Super Bowl rematch from four years ago is nirvana.

And with such interest and enthusiasm, friendly wagering among friends will no doubt follow. But what happens when those people want to bring such wagering into the workplace in Connecticut?

In Connecticut, gambling and wagering are prohibited by various state laws. There is no clear exception for “workplace” bets, or small bets. According to the statutes, a bet is a bet, regardless of where it is placed. (The obvious exceptions to this general rule are the Indian casinos in the state — Foxwoods and Mohegan Sun.)

However, there is one well-worn exception to the “no gambling” rule. Specifically, Conn. Gen. Stat. Sec. 53-278b states that people (not companies) are...