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2023 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206)
Part 9 - FANTASY SPORTS TAX ACT (§§ 67-4-901 — 67-4-905)
Section 67-4-903 - Tax on adjusted revenues of fantasy sports contest
Universal Citation:
TN Code § 67-4-903 (2023)
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- (a) It is a privilege taxable by this state to offer or provide to Tennessee consumers fantasy sports contests.
- (b) A tax is imposed at the rate of six percent (6%) on all adjusted revenues of a fantasy sports contest offered by a fantasy sports operator to Tennessee consumers and is in addition to any other taxes levied pursuant to this title.
- (c) The tax imposed by this part shall be collected and administered by the commissioner.
Added by 2016 Tenn. Acts, ch. 978,s 4, eff. 7/1/2016.
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