Fortnite's V-bucks, which are purchased with real dollars, were to be taxed by the IRS with other virtual currencies. The directive on the taxation of virtual currencies by the IRS implies they are taxed like property.
"Every major online game has some kind of in-game economy at this point," he said. "It's a very popular mechanic." Fortnite in particular has become an internet sensation, amassing $1.8 billion in revenue last year, according to industry estimates. Last March, Fortnite's publisher, Epic Games, announced the title had nearly 250 million registered players around the globe.
https://www.cnn.com/2020/02/13/tech/fortnite-taxes/index.html