Tennessee Code Annotated
Tenn. Code Ann. § 67-4-903 (2026)
Tax on adjusted revenues of fantasy sports contest
✓ current as of May 2026
- (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.
Notes of Decisions
Cited in 2
cases, 1985–1999 · leading case: Broadmoor-Kingsport Apts., Inc. v. State, 686 S.W.2d 70 (Tenn. 1985).
Broadmoor-Kingsport Apts., Inc. v. State, 686 S.W.2d 70 (Tenn. 1985). “T.C.A. § 67-4-903(a) provides that “[a]ll corporations .”
L.M. Berry & Co. v. Huddleston (Tenn. Ct. App. 1999). “The other major tax on corporations, the franchise tax, is also a privilege tax “upon the privilege of doing business in corporate form in this state,” T.C.A. § 67-4-903(a), and imposed at the rate of $.”
— Tenn. Code Ann. § 67-4-903(a) — 2 cases
Broadmoor-Kingsport Apts., Inc. v. State, 686 S.W.2d 70 (Tenn. 1985). “T.C.A. § 67-4-903(a) provides that “[a]ll corporations .”
L.M. Berry & Co. v. Huddleston (Tenn. Ct. App. 1999). “The other major tax on corporations, the franchise tax, is also a privilege tax “upon the privilege of doing business in corporate form in this state,” T.C.A. § 67-4-903(a), and imposed at the rate of $.”
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