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SEE NEW POST-WAYFAIR GUIDANCE FOR SALES TAX COLLECTION FROM OUT-OF-STATE DEALERS HERE
Sales tax filings for the tax period ending December 31 will be due on Tuesday, January 21, following the Martin Luther King, Jr. holiday.

Fantasy Sports Tax

Overview

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.