Ark. Code Ann. § 23-118-101: Legislative findings

(a) The General Assembly finds that a paid esports tournament conducted in compliance with this chapter does not constitute gambling for any purpose.

(b) Paid and nonpaid esports tournaments conducted in compliance with this chapter are exempt from § 5-66-101 et seq.

(c) Income earned by esports tournament competitors or esports tournament organizers as a result of a paid esports tournament is taxable under the Income Tax Act of 1929, § 26-51-101 et seq.