Tennessee § 67-4-903 Tax on adjusted revenues of fantasy sports contest

Tennessee Statutes

§ 67-4-903 — Tax on adjusted revenues of fantasy sports contest

Tennessee § 67-4-903

Title67

This text of Tennessee § 67-4-903 (Tax on adjusted revenues of fantasy sports contest) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-4-903 (2026).

Text

(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.

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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.