Current through Register Vol. 49, No. 13, September 23, 2024
Subpart 1.
Paper pull-tab restrictions.
In addition to the restrictions and requirements in part
7861.0260, the following apply to
the conduct of paper pull-tabs.
A. The
pull-tab seller must not assist players in the selecting or opening of
purchased paper pull-tabs or in the selection of a chance ticket in a multiple
chance game.
B. For multiple seal
and multiple chance games, the seller must not allow a player to physically
touch the flare or chance ticket display. Once the player has selected a seal
or chance ticket, the pull-tab seller must open that seal or section of the
chance ticket display containing the chance ticket and hand the chance ticket
to the player.
C. An organization
must not award a prize for paper pull-tab tickets that were sold by another
organization.
D. An organization
must not transfer games in play from one permitted premises to
another.
E. At a leased permitted
premises, an organization must not transfer paper pull-tab games in play
between a booth and bar operation.
F. If an organization owns the permitted
premises, the organization may transfer paper pull-tab games in play between
its booth and bar operation.
Subp.
1a.
Paper pull-tab sales at premises offering electronic
pull-tab sales.
For purposes of Minnesota Statutes, section
349.1721,
subdivision 4, paragraph (a), clause (3), the following apply to paper pull-tab
sales at premises offering electronic pull-tab sales:
A. At a bar operation premises, paper
pull-tabs must be offered for sale during all times electronic pull-tabs are
offered for sale.
B. Electronic
pull-tab games may be conducted at a booth operation premises only if paper
pull-tabs are offered for sale during all times the booth is open.
Subp. 2.
Posting of
information and paper pull-tab flare.
In addition to the information required by part
7861.0260, subpart
2, an organization must post
the flare for each deal of paper pull-tabs in play.
A. The flare must be attached to the
receptacle or pull-tab dispensing device containing the deal of pull-tabs or
prominently posted at the point of sale.
B. The entire flare must be visible to
players.
C. An organization may not
change the flare except:
(1) to post a
progressive jackpot amount; or
(2)
to record the method of selecting a winning ticket for a paper pull-tab event
game.
D. An organization
may not use a flare that it receives in an altered or defaced condition except
for flares that contain a last sale sticker added by the distributor.
E. If a progressive paper pull-tab game is
played, the organization must also post the flare containing the current
progressive jackpot amount while the game is in play.
F. If a cumulative paper pull-tab game is
played, the organization must also post the prize pool board while the game is
in play.
G. If a multiple chance
game is played, the chance ticket display must be prominently visible when the
game is in play.
Subp.
3.
Operation of paper pull-tab or event game.
Paper pull-tab games must be conducted in the following
manner.
A. A deal of paper pull-tabs
may not be placed out for play in the original container in which it was
received. When a deal of paper pull-tabs is put into play, all of the paper
pull-tabs must be placed out for play at the same time. All of the paper
pull-tabs must be randomly removed from the original containers and thoroughly
mixed before a deal of paper pull-tabs is offered for sale. Tiered containers
may not be used for the sale of paper pull-tabs.
B. An organization may not put into play any
paper pull-tab or pull-tab flare that has been marked, defaced, altered, or
tampered with, or operate a paper pull-tab game in a manner that tends to
deceive the public or affects the chances of winning or losing.
C. Separate cash banks must be maintained for
each deal unless a point of sale system that meets the standards in this part
is used or the deal is played through a paper pull-tab dispensing
device.
D. Each paper pull-tab must
be sold for the price on the flare. A paper pull-tab may not be given to a
player free of charge or for any other consideration.
E. An organization may not award a prize to a
player unless the player redeems a winning paper pull-tab. A prize payout must
not be made to any player for a lost, marked, defaced, or altered paper
pull-tab, or for any winning paper pull-tab that left the permitted premises
where the deal is in play.
F. The
pull-tab seller must immediately deface each winning paper pull-tab when it is
redeemed by the player.
G. For
paper pull-tab event games where a winning ticket is determined by a method
other than an instant win the following apply:
(1) if more than one method of selecting the
winning ticket or tickets is provided on the flare by the manufacturer, the
organization must determine the method to be used and record the determination
on the flare prior to making the game available for play;
(2) the organization must prominently post
the flare prior to the sale of any tickets; and
(3) a player with a potential winning (hold)
ticket is not required to be in attendance to win and must be given a receipt
by the seller for notification purposes if the ticket is selected as a winner.
If the hold ticket is selected as a winning ticket, the organization must
notify the player within two business days of selecting the winning
ticket.
Subp.
3a.
Operation of a multiple chance paper pull-tab
game.
In addition to the requirements of subpart
3, the following pertains to
the conduct of multiple chance paper pull-tab games.
A. The chance ticket display containing the
chance tickets must be prominently visible when the game is in play.
B. For multiple chance games, forfeiting a
qualifying winning ticket for a chance ticket is not a consideration.
C. When a qualifying winning ticket is
presented to the pull-tab seller:
(1) the
player must indicate in ink on the qualifying winning ticket whether the player
elects to:
(a) forfeit the qualifying winning
ticket for a chance ticket; or
(b)
redeem the prize indicated on the qualifying winning ticket;
(2) if the player chooses to
forfeit the qualifying winning ticket, the player may choose a chance ticket
contained in the chance ticket display adjacent to the game flare. The seller
may not choose the chance ticket;
(3) the seller must open that section of the
chance ticket display surrounding the selected chance ticket and hand the
chance ticket to the player; and
(4) the seller must staple the forfeited
qualifying ticket to the chance ticket, along with a prize receipt if required,
and retain in the games records for 3-1/2 years.
D. When the seller is away from the point of
sale or the site is closed for business, the chance ticket display must be
secured.
E. The organization must
immediately close a deal when there is compromised security of the multiple
chance game, tickets, flare, or chance ticket display.
F. Any chance tickets remaining in the chance
ticket display at the close of the game must remain sealed in the chance ticket
display and be maintained with the games records for 3-1/2 years.
Subp. 4.
Operation of
cumulative paper pull-tab game.
In addition to the requirements of subpart
3 the following items pertain
to the conduct of a cumulative paper pull-tab game.
A. Cumulative paper pull-tab games may only
be played with deals having the same form number from the same family and
manufacturer.
B. An organization
may have more than one deal in a cumulative paper pull-tab game in play at the
same time but may not commingle deals.
C. The organization must post the prize pool
board until the cumulative game is completed or is discontinued by the
organization.
D. When a seal winner
is determined for a deal, the seller must open or uncover the seal on the prize
pool board and award the prize.
E.
When closing or discontinuing a deal within a cumulative paper pull-tab game,
the organization must immediately open or uncover the seal for that deal to
determine a winner, if any.
Subp.
5.
Operation of multiple seal paper pull-tab game.
In addition to the requirements of subpart
3, the following items
pertain to the conduct of a paper pull-tab game with multiple seals.
A. When a ticket with a seal number is
presented to a seller, the seller must open or uncover the seal as designated
on the ticket and award the prize.
B. When the game is closed, all unclaimed and
unsold seals must remain sealed or covered.
Subp. 6.
Operation of progressive paper
pull-tab game.
In addition to the requirements of subpart
3, the following items
pertain to the conduct of a progressive paper pull-tab game.
A. A progressive paper pull-tab game may only
be played with deals having the same form number from the same family and
manufacturer.
B. Each deal in a
progressive paper pull-tab game must contribute the same amount towards the
progressive jackpot. When the progressive jackpot reaches the jackpot amount
listed on the flare, no additional contribution may be made to the progressive
jackpot.
C. The holder of a paper
pull-tab ticket that allows the player to be a potential jackpot winner must
also complete a contact information form that includes the organization and
game information, holder's name, address, telephone number, and the selected
progressive jackpot window or windows to be opened or uncovered if the player
is the seal prize winner.
D. If the
seal prize winner is present, the winner must select a progressive jackpot
window or windows to be opened or uncovered by the seller. If the winner is not
present, the seller opens or uncovers the window or windows the player has
selected and recorded on the contact information form.
E. If there is no seal prize winner or the
progressive jackpot is not won, the next deal may be put in play or the
progressive paper pull-tab game may be closed.
F. When the progressive jackpot is won, the
organization must:
(1) have the winner
complete and sign a progressive paper pull-tab jackpot prize receipt. If the
winner is not present when the jackpot window or windows are opened or
uncovered, the organization must send the prize receipt and notification letter
to the winner by certified mail within two business days. If the jackpot winner
does not claim the prize within 30 days of the date the certified letter was
mailed, the prize will be forfeited by the player;
(2) pay the winner by check within four
business days of receipt of the signed prize receipt. The organization may pay
the winner with cash if the jackpot prize is less than $600 and the seal prize
winner is present when the winning seal is opened or uncovered;
(3) furnish the winner with appropriate
federal and state tax forms;
(4)
collect completed federal and state tax forms from the winner; and
(5) process payment after withholding
taxes.
Subp.
7.
Use of a paper pull-tab dispensing device.
If a paper pull-tab dispensing device is used, the organization
must comply with the following.
A. No
more than three paper pull-tab dispensing devices in total may be installed or
operated at a permitted premises by all organizations at the
premises.
B. An organization may
not install or operate a paper pull-tab dispensing device at a permitted
premises that does not have a valid license for on-premises sales of
intoxicating liquor or 3.2 percent malt beverages, except as allowed by
Minnesota Statutes, section
349.151,
subdivision 4b.
C. An organization
may not install or operate a paper pull-tab dispensing device at a permitted
premises where persons under age 18 are allowed to participate as players in
bingo occasions conducted by exempt or excluded organizations.
D. The paper pull-tab dispensing device must
be located within view of a gambling employee or volunteer.
E. An organization may not use in a paper
pull-tab dispensing device any paper pull-tab game that has a last sale
prize.
F. An organization must
assign a unique identification code to every person authorized to access a
paper pull-tab dispensing device. An organization must maintain an access log,
in a format prescribed by the board, for each paper pull-tab dispensing device
that it operates. The active access log must be kept in an interior compartment
and when completed must be removed and kept with the organization's
records.
G. An organization must
identify for players the paper pull-tab games that are placed in the individual
columns of each pull-tab dispensing device.
H. When adding games to a paper pull-tab
dispensing device, an organization must randomly put the entire deal into one
or more columns. When tickets remain in only one column, the tickets may
continue to be sold without further splitting into multiple columns.
I. An organization must maintain complete
control of its paper pull-tab dispensing devices. The gambling manager is
responsible for all keys to each paper pull-tab dispensing device with the
following requirements.
(1) For each paper
pull-tab dispensing device, the organization must maintain a key log on a form
prescribed by the board. The key log must contain, at a minimum, the following
information:
(a) names of organization
employees who are assigned custody of one or more keys and the dates the keys
were assigned; and
(b) any instance
in which the custody of any key changes from one organization employee to
another, including the date of the change and the name of the organization
employee accepting the key.
(2) If one or more keys is lost or stolen,
the organization must have the entire lockset replaced by a licensed
distributor or the licensed manufacturer of the paper pull-tab dispensing
device.
(3) A duplicate key to any
exterior door or interior compartment must not be made.
(4) Keys to the cash compartment may not be
assigned to the lessor or lessor's employees unless the paper pull-tab
dispensing device has a separate locked cash box within the cash compartment,
and the lessor or lessor's employees needs the key to remove and secure the
cash box at the close of business for the day. The lessor or lessor's employees
must record the currency meter readings in the access log whenever they open
the cash compartment to remove the cash box. An organization may not assign the
keys to the cash box to a lessor or lessor's employees.
J. If there is a catastrophic failure of a
paper pull-tab dispensing device, the organization must notify the board and
receive its approval before clearing, erasing, or replacing the access and
accounting indicators.
K. An
organization employee opening the cash compartment must remove all the cash and
record the currency meter readings in the access log.
L. Only licensed manufacturers, distributors,
or authorized organization employees may perform service or maintenance on
paper pull-tab dispensing devices. An organization must not modify the assembly
or operational functions of a pull-tab dispensing device or any of its
components.
Subp. 8.
Commingled deals in a paper pull-tab dispensing device.
The following items apply to commingled deals of paper
pull-tabs.
A. An organization may
commingle two or more single deals of paper pull-tabs in a paper pull-tab
dispensing device if:
(1) the deals are
identical in the type of game, ticket, color, form number, and quantity of
paper pull-tabs per deal;
(2) each
deal has a separate flare displaying the bar code and serial number;
and
(3) the flares have the same
ticket price, amount of prizes, and prize denominations.
B. An organization must remove commingled
deals from play at the end of each month for the purpose of reporting the sales
from the deals on that month's tax return as prescribed by the commissioner of
revenue. The organization must report on the tax return the deals for which all
tickets have been sold or the deals that the organization chooses not to return
to play. The organization may return commingled deals to play when the required
information has been determined.
C.
The board may prohibit an organization from commingling deals of paper
pull-tabs if it determines that the organization cannot account for the amount
of actual cash profit from each commingled deal of paper pull-tabs.
Subp. 9.
Standards for point
of sale systems for paper pull-tab games.
If an organization uses a point of sale system in the conduct
of paper pull-tabs, the point of sale system must:
A. be protected by a surge protector and an
uninterruptible power supply so that all existing data is preserved if
electrical power to the point of sale system is interrupted;
B. have at least one keyed lock with a
multiple function position capable of restricting access to accounting and
auditing functions;
C. have an
operating switch or lock that will allow the point of sale system to operate
only when a unique identification code has been entered;
D. create a paper or magnetic media duplicate
transaction journal following each transaction;
E. be capable of accepting a game's serial
number and ticket price before that game is put into play;
F. have a screen that will display the value
of currency given by the player and the amount of currency, if any, to be
returned to the player;
G. be
capable of recording the following information for each sale of a paper
pull-tab:
(1) date of the sale;
(2) operator's unique identification
code;
(3) serial number of the game
from which the paper pull-tab is purchased;
(4) quantity of paper pull-tabs purchased;
and
(5) ticket price;
H. be capable of recording the
following information for each redeemed winning paper pull-tab:
(1) date of the prize payout;
(2) operator's unique identification
code;
(3) serial number of the
winning paper pull-tab; and
(4)
amount of the prize payout;
I. be capable of recording and maintaining
the information required for each game of paper pull-tabs in play, and be
capable of producing a printout for any or all of the games in play at any
time; and
J. be capable of printing
out the final game record and deleting the game from its transaction records
after a paper pull-tab game is closed.
Subp. 10.
Use of point of sale system;
monthly audit and reconciliation report for paper pull-tabs.
If an organization uses a point of sale system in the conduct
of paper pull-tabs, the organization must:
A. use the point of sale system exclusively
for the conduct of lawful gambling;
B. be able to identify, by transaction, each
employee or volunteer who uses a point of sale system to sell and redeem paper
pull-tabs;
C. have sole
responsibility for all keys used to operate the point of sale system;
D. enter the following information into the
point of sale system before placing a paper pull-tab deal into play:
(1) the game's serial number; and
(2) the ticket price, which must be identical
to the ticket price on the flare;
E. ensure that the gambling employee or
volunteer:
(1) uses the point of sale system
key that corresponds to the game from which the player is purchasing the paper
pull-tab;
(2) enters the number of
paper pull-tabs purchased; and
(3)
enters the dollar value of the currency given by the player;
F. ensure that when redeeming a
winning paper pull-tab the gambling employee or volunteer:
(1) uses the point of sale system key that
corresponds to the game from which the winning paper pull-tab is being
redeemed; and
(2) enters the prize
payout amount;
G. record
as a paper pull-tab sale and as a redeemed paper pull-tab a transaction in
which a player chooses to receive a paper pull-tab instead of a cash prize
payout;
H. count cash at the end of
each work period and record it in a format prescribed by the board. If the cash
amount does not reconcile to the point of sale system totals for each game in
play, the organization must prepare a point of sale system discrepancy report
in a format prescribed by the board; and
I. on the last day of the month, perform an
audit of all paper pull-tab games in play and reconcile the results to the cash
register bank on a form prescribed by the board.
(1) For each game in play, the information
must include:
(a) game name and serial
number;
(b) ideal and actual gross
receipts;
(c) total value of unsold
tickets;
(d) total value of prizes
paid; and
(e) net
receipts.
(2) The
reconciliation of the cash bank must include:
(a) total amount of cash in the point of sale
system less the starting cash bank amount, if any;
(b) amount of cash long or short, if any;
and
(c) the adjustments made, if
any, to balance the amount of cash in the register to the total net receipts
for the games in play.
The board may prohibit an organization from using a point of
sale system for paper pull-tabs if it determines that the organization cannot
account for the amount of the actual gross receipts from sales, the actual
value of prizes awarded, and cash short or cash long from each deal of paper
pull-tabs.
Subp. 11.
Paper pull-tab records and
reports.
A. An organization must keep
all records, reports, and prize receipts relating to a paper pull-tab game for
3-1/2 years following the end of the month in which the game was removed from
play.
B. An organization must
complete records, reports, and prize receipts for paper pull-tab games in
ink.
C. With the exception of
completed prize receipt forms, unsold and winning tickets, chance tickets, and
chance ticket displays containing any unopened chance tickets, an organization
may maintain or convert and store records and reports in an electronic format.
D. The organization must make
records and reports available in paper format to the board, the commissioner of
revenue, the commissioner of public safety, or their agents upon
request.
E. While a paper pull-tab
deal is in play, an organization must keep all records, reports, and prize
receipts for the deal at the permitted premises.
F. For each deal of paper pull-tabs the
organization must keep the flare, with the bar code attached, and all redeemed
and unsold pull-tabs separated by game serial number. Commingled deals of paper
pull-tabs that were commingled while in play must be separated by game serial
number after being removed from play. The organization must not open any unsold
or defective paper pull-tabs or chance tickets or chance ticket displays.
G. For each deal of paper
pull-tabs removed from play during that month, an organization must complete a
monthly report in a format prescribed by the commissioner of revenue, as
required by Minnesota Statutes, section
297E.06.
H. When using point of sale systems for paper
pull-tab games, an organization must keep all cash count, discrepancy, and
reconciliation reports, along with all other records for the game.
I. When using a paper pull-tab dispensing
device, an organization must keep all access logs along with all other records
for each paper pull-tab game dispensed from the device.
J. When separate cash drawers are used for
each deal of paper pull-tabs in play, the organization must record the
following information for each paper pull-tab deal on a form or in a format
prescribed by the board:
(1) the daily
beginning and ending cash drawer balance;
(2) the initials of all pull-tab sellers on
each date;
(3) any additions to or
reductions in the starting cash bank;
(4) the date put in play and date
closed;
(5) the signature of the
person putting the game in play and removing the game from play;
(6) the total cash on hand at closing of
game;
(7) the amount of bank
deposit;
(8) the dated signature of
person preparing and making deposit;
(9) the total value of prizes paid for the
game;
(10) the total value of
unsold tickets for the game; and
(11) the dated signature of the person who
audited the game to determine the amounts in subitems (9) and (10).
Subp. 12.
Disposal of paper pull-tab games and records.
The following items apply to the disposal and destruction of
paper games and records.
A. The
organization must keep played paper pull-tab games, flares, prize pool boards
that contain unopened seals, chance tickets and the corresponding chance ticket
displays containing any unopened chance tickets, and all records for any such
game for 3-1/2 years following the end of the month in which the game was
played and reported as a played game on the tax return.
B. The organization may destroy a played
paper pull-tab game and the records for that game when the retention period in
item A expires, except as required by item C. The game must be completely
destroyed using a method such as shredding or burning.
C. An organization must keep paper pull-tab
games and records after the retention period in item A expires if the
organization is notified by the board, commissioner of revenue, commissioner of
public safety, or their agents that an audit, compliance review, or
investigation is being conducted.
Statutory Authority: MS s
14.055;
349.12;
349.151;
349.154;
349.155;
349.16;
349.162;
349.163;
349.1635;
349.165;
349.166;
349.167;
349.169;
349.17;
349.1711;
349.1721;
349.173;
349.19;
349.191;
349.211