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.
As added by P.L.212-2016, SEC.2.
Structure Indiana Code
Title 4. State Offices and Administration
Article 33. Riverboat Gambling
Chapter 24. Paid Fantasy Sports
4-33-24-1. Paid Fantasy Sports Game Is Not Gambling
4-33-24-3. "Confidential Information"
4-33-24-7. "Licensed Facility"
4-33-24-9. "Paid Fantasy Sports Game"
4-33-24-11. Paid Fantasy Sports Division Established
4-33-24-12. Powers and Duties; Adoption of Rules
4-33-24-14. Game Operators; Licensee Contracts
4-33-24-15. Game Operator Requirements; Fees
4-33-24-16. Game Operator Requirements
4-33-24-17. Licensee's License Renewals; Licensee Investigations; Investigation Costs
4-33-24-19. Participant Age Requirements
4-33-24-21. Required Game Operator Procedures
4-33-24-22. Game Operator Preventative Measures
4-33-24-23. Segregation of Game Participant Funds
4-33-24-24. Financial Reserves
4-33-24-25. Certified Public Accountant Contracts
4-33-24-27. Entry Fees and Revenues Received by a Licensee
4-33-24-28. Fantasy Sports Regulation and Administration Fund
4-33-24-29. Delinquent Child Support; Duties Related to Interception of Winnings