Entry fees and other revenues received by a licensee under a contract with a game operator for conducting paid fantasy sports games are not considered to be received from a licensee's gaming operations and are not subject to:

1. (1) a wagering tax imposed under IC 4-33-13 or IC 4-35-8 ;
2. (2) the fee imposed under IC 4-35-8.5 ;
3. (3) the distribution required under IC 4-35-7-12 ; or
4. (4) any other tax or fee imposed upon a licensee under IC 4-31 , IC 4-33 , or IC 4-35 .

As added by P.L.212-2016, SEC.2.