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- Title
U.S. Fantasy Sports Law: Fifteen Years After UIGEA.
- Authors
EDELMAN, MARC; HOLDEN, JOHN T.; WANDT, ADAM SCOTT
- Abstract
This Article explains how the United States regulates the fantasy sports industry, fifteen years after the passing of the Unlawful Internet Gambling Enforcement Act of 2006. In particular, this Article delves into the subtle but important shift in the connotation of the term "fantasy sports," which has come to subsume, and arguably be engulfed by, "daily fantasy sports." In addition, this Article explores new state laws for licensing and taxing fantasy sports operators, the Internal Revenue Service's recent efforts to apply a federal wagering tax to daily fantasy sports transactions, concerns about market consolidation and antitrust risk within the industry, and emerging industry concerns about cybersecurity, customer identification, and consumer privacy protection.
- Subjects
FANTASY sports; INTERNET gambling; TAXATION of wagers; UNLAWFUL Internet Gambling Enforcement Act of 2006 (United States); BUSINESS licenses; TAXATION of business enterprises
- Publication
Ohio State Law Journal, 2022, Vol 83, Issue 1, p117
- ISSN
0048-1572
- Publication type
Article