United States - Tennessee: gambling regulation and licensing

Tennessee licenses online sports wagering and paid fantasy sports, and nothing else. There are no retail sportsbooks or betting kiosks, and the state constitution's lottery clause says in terms that it does not authorise casino games of chance. The Sports Wagering Council, an independent state body, has regulated sports wagering since 1 January 2022 and fantasy sports since 1 July 2023. On 23 September 2026 its register listed nine sportsbook operators and sixteen fantasy operators. An operator licence costs $750,000 for the first year, against which the non-refundable $50,000 application fee is credited; renewal is $750,000, or $375,000 for an operator with under $100 million of gross wagers in the prior year. The tax sets Tennessee apart: since 1 July 2023 it is a privilege tax of 1.85% of gross handle, not of revenue, and winnings paid and promotional bets cannot be deducted. Since 1 July 2025, 80% of it goes to a fund for building and maintaining public schools. The Council's monthly returns show $6.00 billion of gross handle and $111.0 million of tax in the year to June 2026, 7% more handle than the year before; it does not publish operator revenue. Online casino and poker are not authorised, and Public Chapter 1117 of 2026 declared online sweepstakes games and other online or app-based gambling unlawful. The Council has served cease-and-desist demands on 30 illegal operators and assessed $1.25 million in fines. The open question is prediction markets: a federal court barred state officials from enforcing the Act against Kalshi in February 2026, and the state's appeal was argued in the Sixth Circuit on 30 July 2026.

Regulator

Tennessee Sports Wagering Council (SWC)

Regulator type

Sub-national body

Headline tax

Not yet verified

Licence required

Yes

Minimum age

21+

Tax base

Sports wagering privilege tax of 1.85% of gross handle (Tenn. Code Ann. 4-49-104(b)). Gross handle is gross wagers, including promotional wagers, less cancelled and voided wagers and negative resettlements; the federal excise tax paid may also be deducted. Winnings paid, promotional wagers and promotional payouts may not be deducted (4-49-104(c); Rule 1350-01-.07(6)). Paid monthly on the prior month's handle by the fifth business day, on a cash basis. Fantasy sports operators instead pay a 6% privilege tax on adjusted revenues (entry fees less winnings, multiplied by the Tennessee resident percentage), filed quarterly with the Department of Revenue.

Licence required

Yes

Application window

Not yet verified

Local establishment required

Not yet verified

Local server required

Yes

Active licences

9 (as of 23 Sept 2026)

Typical time to licence

The Council must approve or deny an operator or vendor application within 90 calendar days of declaring it complete; the clock resets if completeness is suspended pending further information (Rule 1350-01-.06(5)(c), (d)).

Bank guarantee or bond

A bond of at least $500,000, from an A-rated surety licensed in Tennessee and naming the Council as obligee, plus a reserve in cash, cash equivalents, letter of credit or bond covering player balances, pending wagers and unpaid winnings, calculated every business day and held at an FDIC or NCUA insured institution operating in Tennessee (Rule 1350-01-.07(1)). Cyber liability insurance of $5 million, or $10 million above 100,000 player accounts (Rule 1350-01-.07(2)).

Notable licensees

Caesars Sportsbook (American Wagering, Inc.), Bally Bet (Bally's Interactive, LLC), FanDuel Sportsbook (Betfair Interactive US LLC), BetMGM (BetMGM, LLC), DraftKings (Crown TN Gaming LLC), Fanatics Sportsbook (FBG Enterprises Opco, LLC), bet365 (Hillside (Tennessee) LLC), theScore Bet (Penn Sports Interactive, LLC), Hard Rock Bet (Seminole Hard Rock Digital, LLC)

Certification requirements

Annual audited financial statements for the Tennessee operation prepared by a CPA, before licensure and each renewal (Rule 1350-01-.07(3)); a Sports Gaming System operational assessment covering age and prohibited-participant controls (Rule 1350-01-.07(7), (8)); an integrity monitoring provider (Rule 1350-01-.03(10)).

Barriers to entry

Entry is by direct licence; there is no land-based partner to tether to. The costs are the $750,000 annual fee, the $500,000 bond and reserve, a Tennessee-located server and a tax charged on handle rather than revenue, which cannot be reduced by promotional spending.

Headline GGR tax

Not yet verified

Effective date

1 Jul 2023

Turnover tax

1.85%

Player winnings tax

Gambling winnings are fully taxable federal income, and losses are deductible only when itemising, up to the winnings reported (IRS Topic 419 as published at the accessed date). Tennessee has no tax on wages or winnings found in this review: its only individual income tax, the Hall tax on interest and dividends, was repealed for tax periods from 1 January 2021.

Withholding mechanism

Payers issue federal Form W-2G for reportable winnings (IRS Topic 419). No Tennessee withholding duty on sports wagering winnings was found.

Tax base

Sports wagering privilege tax of 1.85% of gross handle (Tenn. Code Ann. 4-49-104(b)). Gross handle is gross wagers, including promotional wagers, less cancelled and voided wagers and negative resettlements; the federal excise tax paid may also be deducted. Winnings paid, promotional wagers and promotional payouts may not be deducted (4-49-104(c); Rule 1350-01-.07(6)). Paid monthly on the prior month's handle by the fifth business day, on a cash basis. Fantasy sports operators instead pay a 6% privilege tax on adjusted revenues (entry fees less winnings, multiplied by the Tennessee resident percentage), filed quarterly with the Department of Revenue.

Minimum age

21+

National self-exclusion

Statewide Self-Exclusion List maintained by the Sports Wagering Council, with a separate fantasy sports self-exclusion programme (mandatory)

KYC timing

Identity is verified before the account is established. If deposit, withdrawal or identity details cannot be verified, the operator must ask for more within ten calendar days and, failing that, suspend the account, retain winnings, refund deposits and deactivate it (Rule 1350-01-.08(6)). On suspicion of compromise, wagering is suspended and identity re-verified within three business days (Rule 1350-01-.08(16)).

AML regime

Each licensee submits its AML and regulatory compliance programme for Council approval, covering controls for payouts of $10,000 or more, detection of structured wagers within 24 hours and a log of wagers of $5,000 or more, and files a monthly report of any AML or regulatory non-compliance in any jurisdiction (Rule 1350-03-.08). Suspicious wagering, including activity reported to the federal government under AML law, must be reported to the Council immediately (Rule 1350-01-.07(10)(h)).

AML supervisor

Sports Wagering Council (approval of licensee AML programmes), alongside federal AML reporting

Deposit limits

Licensees must let bettors restrict the amounts they wager and the time they spend, and must enforce any responsible gaming limit a player sets for the period requested (Tenn. Code Ann. 4-49-119(a); Rule 1350-01-.06(8)(h)). Fantasy operators may not let a new player deposit more than $2,500 a month unless the player qualifies for an increase by income over $150,000 ($300,000 jointly) or net worth over $500,000 (Rule 1350-05-.07).

Session limits

Account cool-off periods on request, and updates during play on time and money spent and cash balances (Rule 1350-01-.06(8)(g), (m)).

Source of funds thresholds

Controls for payouts of $10,000 or more and a log of wagers of $5,000 or more (Rule 1350-03-.08); daily system reports of wagers over $10,000 on request (Rule 1350-03).

Central monitoring system

Licensees must use an integrity monitoring provider and, on request, share account-level wager data with the Council in real time (Rule 1350-01-.03(10), .07(10)(j)). The statute lets the Council procure a central accounting and reporting system that all licensees must use (Tenn. Code Ann. 4-49-104(d)); whether one is in operation was not established.

Data localisation

Servers used to accept or pay out wagers placed from Tennessee must be located in Tennessee (Tenn. Code Ann. 4-51-325(h) as enacted in 2019, since recodified in Title 4, Chapter 49; Rule 1350-01-.03(5)). Geolocation is mandatory.

KYC requirements

Before an account is opened the operator must record legal first and last name, date of birth, Social Security number (or its last four digits if sufficient, or a passport or taxpayer number for a foreign player), residential address other than a PO box, phone number and email, with name, date of birth and SSN matched exactly against its KYC vendor's data, and authenticate the person by knowledge-based questions, phone verification (failing if the number or device is linked to prior fraud), government ID, biometric ID or another approved method; manual document review is the fallback (Rule 1350-01-.08(3)). One account per player per licensee; multi-factor authentication to recover an account after three failed log-ins (Rule 1350-01-.08(8), (19)). Records kept five years.

Stake limits

Players may limit the amounts they wager (Tenn. Code Ann. 4-49-119(a)). Since 30 June 2025 House Rules must state that operators may limit the wagers offered or amounts accepted if the limits are disclosed before the wager is placed.

Mandatory player messaging

A clear and conspicuous statement that it is unlawful for anyone under 21 to engage in sports gaming in Tennessee, and a Council-approved problem gambling helpline on websites, apps and advertising (Rule 1350-01-.06(8)(i), (n)); players must be able to see their betting history, net wins and losses and limits history (Rule 1350-01-.06(8)(l)).

Reporting obligations

Monthly privilege tax transfer and report of gross wagers, deductions and gross handle by the fifth business day (Rule 1350-01-.07(6)(f)), from which the Council publishes monthly handle and tax; weekly transmission of the licensee-specific self-exclusion list and a monthly self-exclusion report (Rule 1350-01-.07(12)); key personnel and 5% ownership changes within three business days (Rule 1350-01-.07(13)); immediate reports of criminal or disciplinary proceedings, suspicious wagering, integrity breaches and proxy betting (Rule 1350-01-.07(10)(h)); advertising copies within five business days of publication (Rule 1350-01-.07(11)(a)); annual audited financial statements; records kept five years.

Game content restrictions

Wagers only on events approved by the Council, with 72 hours' notice for new events. No wagers on injuries or penalties, on high school or youth sports, or on events other than sporting events. In collegiate events, no pre-game or in-game bets on an individual player and no in-game team proposition bets; pre-game team propositions are allowed (Tenn. Code Ann. 4-49-114; Rules 1350-01-.03(8), (9), .09(2); memorandum of 30 June 2025).

Advertising permitted

Yes

Affiliate rules

Marketing affiliates paid by revenue share are vendors and must register with the Council; affiliates paid by any other method are excluded from the vendor definition (Tenn. Code Ann. 4-49-102, as amended by 2023 Pub. Ch. 450). The renewal tier for revenue-share vendors is $30,000 over three years. Vendors advertising for more than one licensee, or for none, must file their material with the Council within five business days (Rule 1350-01-.07(11)(a)).

Celebrity and influencer rules

No celebrity or entertainer endorsements designed to appeal specifically to people under 21 (Rule 1350-01-.07(11)(f)), compliance with the FTC endorsement guides, and disclosure to the Council of compensation paid to athletes eligible to compete in events offered for wagering (Rule 1350-01-.07(11)(h)).

Social media rules

Individual social media posts where space is severely limited need not carry the helpline logo and number, but social media pages and direct messages must (Rule 1350-01-.07(11)(c)2).

Mandatory warnings

A responsible gaming message with a Council-approved helpline and an assistance and prevention message; approved numbers are the Tennessee REDLINE (1-800-889-9789), 1-800-GAMBLER and 1-800-MY-RESET (list revised 5 May 2026). The legal age, 21, must be stated on websites, apps and all advertising (Rule 1350-01-.07(11)(c), (d)).

Penalties for breach

Breach may be grounds for disciplinary action (Rule 1350-01-.07(11)(n)): suspension, revocation or non-renewal and a fine of up to $25,000 per violation (Tenn. Code Ann. 4-49-126(b)). Advertising to minors in breach of 4-49-118 is a Class B misdemeanour for a first offence and Class A thereafter.

Credit card ban

Yes

Crypto stance

Prohibited

Permitted methods

Debit cards, Electronic bank transfers, including through third parties, Online and mobile payment systems, Winnings or payouts, Other methods approved by the Council that are initiated with cash

Withdrawal timeframe rules

Withdrawals must be completed within five business days unless House Rules state another time, a dispute is pending or suspicious activity is under investigation; funds may be held until deposits clear or the chargeback period ends (Rule 1350-01-.08(11)). Closed-account balances are refunded within five business days (Rule 1350-01-.08(17)). Withdrawals to a debit card require the card to have been registered for 48 hours; transfers between players are banned (Rule 1350-01-.08(10), (13)).

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

Licensees and registrants: suspension, revocation or non-renewal and a fine of up to $25,000 per violation (Tenn. Code Ann. 4-49-126(b), as amended by 2023 Pub. Ch. 450). Unlicensed acceptance of wagers: $10,000 for a first offence, $15,000 for a second and $25,000 for each later one, each wager accepted counting as an occurrence (4-49-127(b)(2)). Civil penalties, set in 2019 at up to $5,000 per violation and $50,000 per transaction, recoverable by the Attorney General, who may also seek injunctions (4-49-129). Online sweepstakes and online gambling: remedies under the Consumer Protection Act of 1977 (47-18-5903). As enacted, appeals from final Council actions go to the Davidson County Chancery Court.

Criminal penalties

A licensee that allows a minor to wager, extends credit, advertises to minors, takes bets on non-sporting or high school events or accepts bets from registered ineligible persons commits a Class B misdemeanour for a first offence and a Class A misdemeanour thereafter (4-49-118(b)). Wagering by an ineligible person is a Class C, then B, then A misdemeanour (4-49-112(d)). Using or passing material non-public information for wagering was made a Class A misdemeanour in 2019. Gambling promotion is a misdemeanour and aggravated gambling promotion a felony (Tenn. Code Ann. 39-17-503, 504, as cited by the district court).

Operator liability

Unlicensed operators receive cease-and-desist demands and then fines; businesses in Tennessee working with unlicensed sportsbooks could face civil or criminal penalties, according to the Council. Since 2026 the Council's Fantasy Sports Act powers extend to persons other than licensees, and the Attorney General can pursue anyone who supports or facilitates online sweepstakes games (47-18-5902(b)(5)).

Player liability

The Council states that placing a bet with an unlicensed sportsbook while in Tennessee is a crime under Tenn. Code Ann. 39-17-502, and that proxy betting for an ineligible person is illegal. The penalty class was not verified from the statute text.

Figures on this record are drawn from official regulator data.

Online GGR

Not yet verified

Reporting year

2026

Licensed operators

9

1. 24 May 2019

   Governor Bill Lee lets House Bill 1, the Tennessee Sports Gaming Act, become law without his signature; it takes full effect on 1 July 2019

2. 1 Nov 2020

   First operator licences issued, to FanDuel, BetMGM and DraftKings

3. 1 Jan 2022

   Sports Wagering Council takes over regulation from the Tennessee Education Lottery Corporation under Public Chapter 593

4. 1 Jul 2023

   Privilege tax changes to 1.85% of gross handle (Public Chapter 450); fantasy sports regulation moves to the Council (Public Chapter 143)

5. 22 Oct 2024

   Council fines offshore sportsbook Bovada $50,000; by 7 November 2024 it has stopped serving Tennessee

6. 30 Jun 2025

   Revised Council rules take effect, adding multi-factor authentication and tighter KYC and collegiate proposition bet rules

7. 1 Jul 2025

   80% of the privilege tax redirected to a fund for public school buildings under the Education Freedom Act

8. 15 Jul 2025

   Five offshore sportsbooks fined $250,000 in total

9. 9 Jan 2026

   Council sends Kalshi a cease-and-desist letter; Kalshi sues in federal court the same day

10. 19 Feb 2026

    Middle District of Tennessee grants Kalshi a preliminary injunction against state officials

11. 23 Apr 2026

    Senate Bill 2136 (Public Chapter 1117) passes, banning online sweepstakes games and other online or app-based gambling

12. 26 May 2026

    Attorney General announces the state's Sixth Circuit opening brief in the Kalshi appeal

13. 30 Jun 2026

    Year to June 2026 closes with $6.00 billion of gross handle and $111.0 million of privilege tax assessed on the Council's monthly reports

14. 30 Jul 2026

    Sixth Circuit hears oral argument in the Tennessee and Ohio Kalshi appeals

15. 9 Sept 2026

    VoltageBet leaves Tennessee and two more offshore books are fined; Council fines total $1.25 million

The Sixth Circuit's decision in the Kalshi appeal, argued on 30 July 2026 together with the Ohio case, will decide whether Tennessee's licence requirement and handle tax can be applied to sports event contracts on a CFTC-registered exchange; until it rules, the preliminary injunction keeps the state from enforcing against Kalshi. Enforcement against offshore sportsbooks continues at a pace of several cease-and-desist demands and fines a quarter, and the Attorney General now has Consumer Protection Act powers against online sweepstakes and other online gambling under Public Chapter 1117. The Council may reset licence fees by rule no more than once every two years. No bill to authorise online casino or change the 1.85% handle tax was found in this review.

Who regulates sports betting in Tennessee?

The Sports Wagering Council, an independent state body that took over from the Tennessee Education Lottery Corporation on 1 January 2022. It has also regulated paid fantasy sports since 1 July 2023.

Is online casino legal in Tennessee?

No. Only online sports wagering and fantasy sports are licensed. Public Chapter 1117 of 2026 declared online sweepstakes games and other online or app-based gambling unlawful, and the constitution's lottery clause does not authorise casino games.

What does a Tennessee sports betting licence cost?

A non-refundable $50,000 application fee, credited against a $750,000 first-year licence fee. Renewal is $750,000 for operators with $100 million or more of gross wagers in the prior twelve months and $375,000 below that. Operators also need a bond of at least $500,000.

How is sports betting taxed in Tennessee?

A privilege tax of 1.85% of gross handle, in force since 1 July 2023. Handle is gross wagers, promotional wagers included, less cancelled or voided bets and federal excise tax; winnings paid cannot be deducted. Since 1 July 2025, 80% of the tax funds public school buildings.

Can operators offer college player props?

No. All pre-game and in-game bets on an individual player in a collegiate event are prohibited, as are in-game team propositions. Pre-game team propositions are allowed.

How big is the Tennessee market?

The Council's monthly reports show $6.00 billion of gross handle and $111.0 million of privilege tax assessed in the year to June 2026, up 7% in handle on the year before, across nine licensed operators. The Council does not publish operator revenue.

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1. Sports Wagering Council home page (useful information, rules notice and complaint routes)

   Tennessee Sports Wagering Council

   Tier 1Accessed 23 Sept 2026
2. Tennessee Sports Gaming Act and Rules (links to Tenn. Code Ann. 4-49-101 et seq., 4-49-201 et seq. and SWC Rules Chapters 1350-01 to 1350-05)

   Tennessee Sports Wagering Council

   Tier 1Accessed 23 Sept 2026
3. Sports Wagering Council FAQs

   Tennessee Sports Wagering Council

   Tier 1Accessed 23 Sept 2026
4. About the Sports Wagering Council

   Tennessee Sports Wagering Council

   Tier 1Accessed 23 Sept 2026
5. Sports Gaming Operator License and Renewal Fees

   Tennessee Sports Wagering Council

   Tier 1Accessed 23 Sept 2026
6. Sports Gaming Vendor Registration and Renewal Fees

   Tennessee Sports Wagering Council

   Tier 1Accessed 23 Sept 2026
7. Approved Licensees and Registrants (sports wagering operators, vendors and fantasy sports licensees, as at 23 September 2026)

   Tennessee Sports Wagering Council

   Tier 1Accessed 23 Sept 2026
8. Monthly Sports Gaming Reports (gross wagers, adjustments, gross handle and privilege tax assessed; monthly PDFs July 2024 to August 2026 read)

   Tennessee Sports Wagering Council

   Tier 2Accessed 23 Sept 2026
9. Tennessee Voluntary Sports Wagering Self-Exclusion Application and problem gambling resources

   Tennessee Sports Wagering Council

   Tier 1Accessed 23 Sept 2026
10. Player Complaint

    Tennessee Sports Wagering Council

    Tier 1Accessed 23 Sept 2026
11. List of Approved Toll-Free Numbers for Advertising (revised 5 May 2026)

    Tennessee Sports Wagering Council

    Tier 1Accessed 23 Sept 2026Published 5 May 2026
12. Memorandum to licensed operators: College Proposition Wagering Markets in Tennessee

    Tennessee Sports Wagering Council

    Tier 1Accessed 23 Sept 2026Published 30 Jun 2025
13. Sports Wagering Council Strengthens Rules, Regulations (new rules effective 30 June 2025)

    Tennessee Sports Wagering Council

    Tier 1Accessed 23 Sept 2026Published 8 Apr 2025
14. SWC Issues $250,000 in Fines to 5 Illegal Offshore Sportsbooks

    Tennessee Sports Wagering Council

    Tier 1Accessed 23 Sept 2026Published 15 Jul 2025
15. Three More Illegal Sports Gaming Entities Stop Operations In Tennessee

    Tennessee Sports Wagering Council

    Tier 1Accessed 23 Sept 2026Published 23 Oct 2025
16. SWC Issues $100,000 in Fines to 2 Illegal Sportsbooks

    Tennessee Sports Wagering Council

    Tier 1Accessed 23 Sept 2026Published 10 Dec 2025
17. SWC Sends Cease and Desist Demands to Three More Illegal Sportsbooks

    Tennessee Sports Wagering Council

    Tier 1Accessed 23 Sept 2026Published 11 Aug 2026
18. Sports Wagering Council's Cease-And-Desist Action Shuts Down Another Illegal Sportsbook's Operations In Tennessee; SWC Issues Additional $100,000 In Fines To Two More Illegal Sportsbooks

    Tennessee Sports Wagering Council

    Tier 1Accessed 23 Sept 2026Published 9 Sept 2026
19. Sports Wagering Council newsroom, page 2 (releases August 2024 to February 2025)

    Tennessee Sports Wagering Council

    Tier 1Accessed 23 Sept 2026
20. Rules of the Tennessee Sports Wagering Council, Chapter 1350-01, Sports Gaming License Standards (June 2025 revision, effective 30 June 2025)

    Tennessee Secretary of State, Division of Publications

    Tier 1Accessed 23 Sept 2026Published 30 Jun 2025
21. Rules of the Tennessee Sports Wagering Council, Chapter 1350-02, Dispute Resolution (June 2025 revision)

    Tennessee Secretary of State, Division of Publications

    Tier 1Accessed 23 Sept 2026Published 30 Jun 2025
22. Rules of the Tennessee Sports Wagering Council, Chapter 1350-03, Minimum Internal Controls (June 2025 revision)

    Tennessee Secretary of State, Division of Publications

    Tier 1Accessed 23 Sept 2026Published 30 Jun 2025
23. Rules of the Tennessee Sports Wagering Council, Chapter 1350-05, Rules Related to the Fantasy Sports Act (December 2023 revision)

    Tennessee Secretary of State, Division of Publications

    Tier 1Accessed 23 Sept 2026Published 14 Dec 2023
24. Public Chapter No. 507 (2019), House Bill 1: Tennessee Sports Gaming Act, with the Governor's letter of 24 May 2019 letting it become law without signature

    Tennessee Secretary of State, Division of Publications

    Tier 1Accessed 23 Sept 2026Published 24 May 2019
25. Public Chapter No. 593 (2021), Senate Bill 588: transfer of sports wagering regulation to the Sports Wagering Council and recodification in Title 4, Chapter 49

    Tennessee Secretary of State, Division of Publications

    Tier 1Accessed 23 Sept 2026Published 27 May 2021
26. Public Chapter No. 450 (2023), Senate Bill 475: 1.85% privilege tax on gross handle, vendor registration, fines of up to $25,000 per violation

    Tennessee Secretary of State, Division of Publications

    Tier 1Accessed 23 Sept 2026
27. Public Chapter No. 143 (2023), Senate Bill 218: transfer of the Fantasy Sports Act to the Sports Wagering Council as Title 4, Chapter 49, Part 2

    Tennessee Secretary of State, Division of Publications

    Tier 1Accessed 23 Sept 2026
28. Public Chapter No. 7, First Extraordinary Session (2025), House Bill 4: Education Freedom Act of 2025, sections 5 and 6 amending Tenn. Code Ann. 4-49-104

    Tennessee Secretary of State, Division of Publications

    Tier 1Accessed 23 Sept 2026
29. Public Chapter No. 1117 (2026), Senate Bill 2136: online sweepstakes games and other online or app-based gambling declared unlawful (Tenn. Code Ann. 47-18-5901 to 5904); Fantasy Sports Act enforcement amendments

    Tennessee Secretary of State, Division of Publications

    Tier 1Accessed 23 Sept 2026
30. Constitution of the State of Tennessee, Article XI, Section 5 (lotteries)

    Tennessee Secretary of State, Division of Publications

    Tier 1Accessed 23 Sept 2026
31. Tennessee Attorney General Skrmetti Fights to Protect Tennessee's Authority to Regulate Sports Wagering

    Tennessee Attorney General and Reporter

    Tier 1Accessed 23 Sept 2026Published 26 May 2026
32. Fantasy Sports Tax

    Tennessee Department of Revenue

    Tier 1Accessed 23 Sept 2026
33. Hall Income Tax (repealed for tax periods beginning on or after 1 January 2021)

    Tennessee Department of Revenue

    Tier 1Accessed 23 Sept 2026
34. Topic no. 419, Gambling income and losses (page last reviewed 11 June 2026)

    Internal Revenue Service

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2026
35. KalshiEX LLC v. Orgel, No. 3:26-cv-00034 (M.D. Tenn.), Memorandum granting preliminary injunction, Doc. 48, filed 19 February 2026 (PACER copy via CourtListener RECAP)

    United States District Court for the Middle District of Tennessee

    Tier 1Accessed 23 Sept 2026Published 19 Feb 2026
36. KalshiEX LLC v. William Orgel, No. 26-5235 (6th Cir.), docket (consolidated for submission with No. 26-3196; PACER docket via CourtListener RECAP, last filing 28 August 2026)

    United States Court of Appeals for the Sixth Circuit

    Tier 1Accessed 23 Sept 2026