Fantasy Sports Tax


Tennessee’s fantasy sports tax is a privilege tax imposed at a rate of six percent on all adjusted revenues of a fantasy sports contest offered by a fantasy sports operator to Tennessee consumers.

The tax is paid by fantasy sports operators and not by individual players.  Each operator must register with Tennessee’s Secretary of State and remit quarterly tax returns to the Department for periods beginning July 1, 2016 and thereafter. 

Please note: The fantasy sports tax is different from the 1.85 percent privilege tax of the gross handle that the Sports Wagering Council collects.