Tennessee Statutes
§ 67-4-903 — Tax on adjusted revenues of fantasy sports contest
Tennessee·Title 67
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
Tennessee § 67-4-903 (Tax on adjusted revenues of fantasy sports contest) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Broadmoor-Kingsport Apartments, Inc. v. State
686 S.W.2d 70 (Tennessee Supreme Court, 1985)
L.M. Berry & Co. v. Huddleston
(Court of Appeals of Tennessee, 1999)
Legislative History
Added by 2016 Tenn. Acts, ch. 978,s 4, eff. 7/1/2016.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund