Ark. Code Ann. » Title 23 Chapter 116
Arkansas Code Annotated

Ark. Code Ann. § 23-116-104 (2026)

Tax on paid fantasy sports games

✓ current as of May 2026
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  1. A game operator shall pay a tax for the privilege of conducting paid fantasy sports games under this chapter in an amount of eight percent (8%) of the game operator's gross paid fantasy sports game revenues from the previous state fiscal year.
  2. The special privilege tax levied in subsection (a) of this section shall be:
    1. Reported and remitted to the Department of Finance and Administration on a quarterly basis through the Arkansas Taxpayer Access Point or its successor on forms prescribed by the Secretary of the Department of Finance and Administration; and
    2. Subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq.
  3. The secretary shall promulgate rules to administer the tax levied under this section.

History. Acts 2017, No. 1075, § 2; 2019, No. 910, §§ 3549, 3550.

Amendments. The 2019 amendment substituted “Secretary of the Department of Finance and Administration” for “Director of the Department of Finance and Administration” in (b)(1); and substituted “secretary” for “director” in (c).

Chapter 117 Casino Gaming

A.C.R.C. Notes. Acts 2019, No. 371, § 1, provided: “Legislative findings. The General Assembly finds it necessary to fulfill the purpose of The Arkansas Casino Gaming Amendment of 2018, Arkansas Constitution, Amendment 100, by providing clarity regarding the letter of support required for a casino applicant in order for a county or city official to fulfill his or her responsibility to represent the desire of the citizens within the affected city and county”.

Effective Dates. Acts 2019, No. 371, § 3: Mar. 8, 2019. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that delay in clarifying requirements for a letter of support required for a casino applicant impedes the ability of a county official or mayor to determine the desire for and necessity of a casino operation in the city or county. Therefore, an emergency is declared to exist, and this act being immediately necessary for the preservation of the public peace, health, and safety shall become effective on: (1) The date of its approval by the Governor; (2) If the bill is neither approved nor vetoed by the Governor, the expiration of the period of time during which the Governor may veto the bill; or (3) If the bill is vetoed by the Governor and the veto is overridden, the date the last house overrides the veto”.