{"data":{"id":"us-ar/ark.-code-ann.-23-116-104","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-116-104","heading":"Tax on paid fantasy sports games","body":"(a) A game operator shall pay a tax for the privilege of conducting paid fantasy sports games under this chapter in an amount of eight percent (8%) of the game operator's gross paid fantasy sports game revenues from the previous state fiscal year. (b) The special privilege tax levied in subsection (a) of this section shall be: (1) Reported and remitted to the Department of Finance and Administration on a quarterly basis through the Arkansas Taxpayer Access Point or its successor on forms prescribed by the Secretary of the Department of Finance and Administration; and (2) Subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq. (c) The secretary shall promulgate rules to administer the tax levied under this section. Amended by Act 2019, No. 910,§ 3550, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3549, eff. 7/1/2019. Added by Act 2017, No. 1075,§ 2, eff. 8/1/2017.\n\n(a) A game operator shall pay a tax for the privilege of conducting paid fantasy sports games under this chapter in an amount of eight percent (8%) of the game operator's gross paid fantasy sports game revenues from the previous state fiscal year.\n\n(b) The special privilege tax levied in subsection (a) of this section shall be: (1) Reported and remitted to the Department of Finance and Administration on a quarterly basis through the Arkansas Taxpayer Access Point or its successor on forms prescribed by the Secretary of the Department of Finance and Administration; and (2) Subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq.\n\n(1) Reported and remitted to the Department of Finance and Administration on a quarterly basis through the Arkansas Taxpayer Access Point or its successor on forms prescribed by the Secretary of the Department of Finance and Administration; and\n\n(2) Subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq.\n\n(c) The secretary shall promulgate rules to administer the tax levied under this section.","path":["AR Code","Title 23","Chapter 116","Subchapter 1"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"5cd8454d62fc724ff3b2e298c9bef99a561ca940bdbe408edd472eff26a53e38","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-116-103","next":"us-ar/ark.-code-ann.-23-117-101"},"notice":"GroundRules: Original legal text. Not legal advice."}