AR HB1349

Establishes that paid esports tournaments conducted in compliance with this chapter do not constitute gambling and are exempt from Arkansas gambling statutes (§ 5-66-101 et seq.)

Defines "esports" as multiplayer competition using video gaming consoles, computers, or electronic devices, excluding house-banked games, casino games, and racing-based games

Authorizes esports tournament organizers to conduct paid tournaments requiring entry or venue fees from competitors, with cash prizes or monetary compensation awarded based on skill and performance

Requires that prize values and distribution methods be established in advance, winning outcomes reflect competitor skill rather than chance, and entries be made with cash or cash equivalents (not gambling)

Declares that income earned by competitors and organizers from paid esports tournaments is taxable under Arkansas Income Tax Act and prohibits wagering on tournament outcomes