58 chapters · 1,298 sections in this title.
Tenn. Code Ann. § 4-49-101 Short title
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This part is known and may be cited as the “Tennessee Sports Gaming Act.”
Tenn. Code Ann. § 4-49-102 Part definitions
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(1) As used in this part, unless the context otherwise requires:(1) [Deleted by 2023 amendment.](2) “Bettor” means a person who is:(A) Twenty-one (21) years of age or older;(B) Physically present in this state when placing a wager with a licensee; and(C) Not prohibited from placi…
Tenn. Code Ann. § 4-49-103 Restrictions on and regulation of licenses
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A person issued a license to offer interactive sports wagering or a registration as a vendor under this part is subject to all provisions of this part relating to licensure, registration, regulation, and civil and criminal penalties.
Tenn. Code Ann. § 4-49-104 Taxes — Collection — Disposition of taxes
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(a) It is a taxable privilege to offer sports wagering in this state under a license issued in accordance with this part. Notwithstanding another state law to the contrary, a licensee shall only pay a privilege tax on its gross handle in accordance with this section. (b) There is…