Section 23-118-101 - Legislative findings(a) The General Assembly finds that a paid esports tournament conducted in compliance with this chapter does not constitute gambling for any purpose.(b) Paid and nonpaid esports tournaments conducted in compliance with this chapter are exempt from § 5-66-101 et seq.(c) Income earned by esports tournament competitors or esports tournament organizers as a result of a paid esports tournament is taxable under the Income Tax Act of 1929, § 26-51-101 et seq.Added by Act 2023, No. 439,§ 1, eff. 8/1/2023.