Tennessee has become the second US state in as many days to declare that daily fantasy sports is illegal gambling.

On Wednesday, the office of Tennessee attorney general Herbert Slatery (pictured) issued an opinion stating that DFS was illegal gambling under state law. Slatery’s opinion came just one day after his counterpart across the border in Alabama came to the same conclusion.

Slatery’s opinion notes that gambling is “broadly defined under Tennessee law,” encompassing any activity in which players risk “anything of value for a profit whose return is to any degree contingent on chance.”

Slatery notes that this definition is “straightforward and unequivocal,” with the only exceptions being a “lawful business transaction,” a state lottery and annual events run by non-profit organizations that have been approved by the state legislature.