Iowa § 99E.6 - 99E.6 Internet fantasy sports contest tax — rate — allocation.
Full text of Iowa Iowa Code § 99E.6 — 99E.6 Internet fantasy sports contest tax — rate — allocation., with citation guidance and answers to common questions.
§ 99E.6. 99E.6 Internet fantasy sports contest tax — rate — allocation.
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 8.57I. 2019 Acts, ch 132, §31, 45, 46; 2024 Acts, ch 1185, §127 Referred to in §99E.5 Wed Dec 10 22:37:54 2025 Iowa Code 2026, Section 99E.6 (8, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 99E.6
What does Iowa Code § 99E.6 cover?
Section 99E.6 ("99E.6 Internet fantasy sports contest tax — rate — allocation.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 99E.6?
A common citation format is "Iowa Code § 99E.6" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 99E.6 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.