{"data":{"id":"us-ar/ark.-code-ann.-23-118-101","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-118-101","heading":"Legislative findings","body":"(a) The General Assembly finds that a paid esports tournament conducted in compliance with this chapter does not constitute gambling for any purpose.\n\n(b) Paid and nonpaid esports tournaments conducted in compliance with this chapter are exempt from § 5-66-101 et seq.\n\n(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.","path":["AR Code","Title 23","Chapter 118"],"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":"2746b939720964bfdea17f1dd97811fbd71a9a8a8a8450c6aa4ca45e7f757688","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-117-102","next":"us-ar/ark.-code-ann.-23-118-102"},"notice":"GroundRules: Original legal text. Not legal advice."}