Eligibility (United States): You must be physically located in a U.S. State in which participation in the tournaments offered through the Game Service is unrestricted by law. Rules governing sweepstakes, contests, and tournaments with entry fees and/or prizes are established by individual states. Based on those laws, residents of the following states may not participate in fee-based tournaments with prizes through the game service: Arizona, Arkansas, Connecticut, Delaware, Florida, Iowa, Louisiana, Maryland, Nevada, Tennessee, Texas, Vermont, and Washington.
Eligibility (Non-U.S.): You are subject to all laws of the state, province, and/or country in which you reside and from which you access the Game Service and you are solely responsible for obeying those laws. You agree that Wizards of the Coast (“Wizards”) cannot be held liable if laws applicable to you restrict or prohibit your participation. Wizards makes no representations or warranties, implicit or explicit, as to your legal right to participate in any tournament offered via the Game Service, nor shall any person affiliated with or claiming affiliation with Wizards have authority to make any such representations or warranties.
Wizards may require any participant receiving any prize to provide proof that he or she is eligible to participate.
It is the policy of Wizards, in compliance with United States Internal Revenue Service regulations, to send a Form 1099 to any person who wins in excess of $600.00 USD in any given year. You remain solely responsible for paying all federal and other state taxes that apply in your state, province, and/or country of residence.