Maryland Code § CR-12-114

Section CR-12-114
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(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.

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