IC 4-33-24-27: Entry fees and revenues received by a licensee

Sec. 27. Entry fees and other revenues received by a licensee under a contract with a game operator for conducting paid fantasy sports games are not considered to be received from a licensee's gaming operations and are not subject to:

(1) a wagering tax imposed under IC 4-33-13 or IC 4-35-8;

(2) the fee imposed under IC 4-35-8.5;

(3) the distribution required under IC 4-35-7-12; or

(4) any other tax or fee imposed upon a licensee under IC 4-31, IC 4-33, or IC 4-35.