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Iowa Code Title III. Public Services and Regulation [Chs. 80-122C] § 99E.6. Internet fantasy sports contest tax--rate--allocation

Current as of January 01, 2024 | Updated by FindLaw Staff

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 8.57, subsection 6.

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Cite this article: FindLaw.com - Iowa Code Title III. Public Services and Regulation [Chs. 80-122C] § 99E.6. Internet fantasy sports contest tax--rate--allocation - last updated January 01, 2024 | https://codes.findlaw.com/ia/title-iii-public-services-and-regulation-chs-80-122c/ia-code-sect-99e-6/

Read this complete Iowa Code Title III. Public Services and Regulation [Chs. 80-122C] § 99E.6. Internet fantasy sports contest tax--rate--allocation on Westlaw. Westlaw subscription required.

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