Fantasy Sports Tax

Tennessee's fantasy sports tax is a privilege tax imposed at a rate of six percent on all adjusted revenues of an online fantasy sports contest offered by a fantasy sport operator to Tennessee consumers. It requires the Department of Revenue to collect the tax, which is due and payable quarterly.

• FST-1 - Fantasy Sports Tax – Overview
• FST-2 - Types of Sports Contests Subject to Fantasy Sports Tax
• FST-3 - Fantasy Sports Tax - Tax Return Due Date
• FST-4 - Fantasy Sports Tax - Resident Percentage
• FST-5 - How to Calculate Adjusted Revenues