(a) In this section, “eSports competition” means a competition involving video games, including first-person shooters, real-time strategy games, and multiplayer online battle arenas in which:
- (1) players compete against each other; and
- (2) the dominant element determining the results is the relative skill of the players.
- (b) An organization conducting an eSports competition may offer prize money or merchandise to winning participants in the eSports competition.
- (c) The Comptroller may adopt regulations to carry out this section.
Added by Acts 2019, c. 338, § 1, eff. Oct. 1, 2019.