99E.6  Internet fantasy sports contest tax — rate — allocation.
  1.  A tax is imposed on internet fantasy sports contest adjusted revenues received each fiscal year by an internet fantasy sports contest service provider from internet fantasy sports contests authorized under this chapter at the rate of six and three-quarters percent.
  2.  The taxes imposed by this section for internet fantasy sports contests authorized under this chapter shall be paid by the internet fantasy sports contest service provider to the treasurer of state as determined by the commission and shall be credited as provided in section 8.57I.
2019 Acts, ch 132, §31, 45, 46; 2024 Acts, ch 1185, §127
Referred to in §99E.5
Subsection 2 amended