Tennessee Code 67-4-903 – Tax on adjusted revenues of fantasy sports contest
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Terms Used In Tennessee Code 67-4-903
- Adjusted revenues: means , for each fantasy sports contest, the amount equal to the total entry fees collected from all participants entering the fantasy sports contest less winnings paid to participants in the contest, multiplied by the resident percentage. See Tennessee Code 67-4-902
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-902
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004