Current through Register Vol. 48, No. 39, March 25, 2024
Subpart 1.
Operation of electronic pull-tab games.
In addition to the restrictions and requirements in part
7861.0260, the following apply to
the conduct of electronic pull-tabs.
A. While an electronic pull-tab game is in
play, an organization's employee, agent, or volunteer may not provide any
information on the game's actual gross receipts, prizes paid, net receipts, or
value of unsold tickets to anyone other than the person or persons with
authority to remove the game from play or to complete reports required by the
Department of Revenue.
B. Once an
electronic deal of pull-tabs is made available for play, the deal may not be
manually paused or taken out of play for any reason and then reinstated for
play. If the deal is manually paused or taken out of play, the game must be
permanently closed from play.
C.
All credits maintained on the electronic pull-tab device when removed from play
may be redeemed by the player or used for play upon reactivation.
D. When a deal of electronic pull-tabs is put
into play, all of the pull-tabs must be randomly dispensed.
E. An organization may not put into play any
electronic pull-tab game that has been altered or tampered with, or operate an
electronic pull-tab game in a manner that tends to deceive the public or
affects the chances of winning or losing.
F. An organization may not commingle more
than two electronic pull-tab games.
G. A single cash bank is allowed for all
electronic pull-tab deals in play for each site. Game deposits and
reconciliation will be based on total daily activity from all electronic
pull-tab games in play.
H. Each
electronic pull-tab must be sold for the price on the flare. An electronic
pull-tab may not be given to a player free of charge or for any other
consideration.
I. The value of
winning electronic pull-tabs must be credited to the electronic device and
allow for the continuation of play or redemption by the player at any time. A
prize payout must not be made to any player for a lost or an altered electronic
pull-tab device or an electronic pull-tab device that left the permitted
premises where the deal is in play.
J. The pull-tab seller must record all
payments to the player in the point of sale system.
K. An electronic game occasion must end any
time that the sale and redemption of credits switches from a booth operation to
a bar operation or from a bar operation to a booth operation.
L. Any unclaimed credits left in the
electronic pull-tab device will be retained by the organization and reported as
other income.
M. At the end of each
month, an organization must report in a format prescribed by the commissioner
of revenue the value of total sales, prizes paid, and net receipts from
electronic pull-tab activity during the month.
Subp. 1a.
Operation of multiple chance
electronic pull-tab game.
In addition to the requirements of subpart
1, when a predetermined
qualifying winning electronic ticket, not to exceed the prize value in
Minnesota Statutes, section
349.1721,
subdivision 5, provides an option to the player to forfeit the ticket for a
chance of a prize greater than, equal to, or less than the qualifying winning
ticket, the player must choose to redeem or forfeit the qualifying winning
ticket.
A. If the qualifying winning
ticket is redeemed, the player is awarded the winning amount in the form of
credits.
B. If the qualifying
winning ticket is forfeited, the value of the initial winning credits is also
forfeited, and the player must select from the available chances to reveal the
award. The player is awarded the winning amount of the chance, if any, in the
form of credits.
Subp.
2.
Operation of multiple seal electronic pull-tab
game.
In addition to the requirements of subpart
1, when a ticket with one or
more seal (bonus win) indicators is presented to a player, the player must open
or uncover the seal or seals in the manner designated on the ticket to reveal
the prize.
Subp. 3.
Operation of progressive electronic pull-tab game.
In addition to the requirements of subpart
1, the following items
pertain to the conduct of a progressive electronic pull-tab game:
A. A progressive electronic 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 electronic 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 player
with a pull-tab ticket that allows the player to be a potential jackpot winner
must select a progressive jackpot window or windows to be opened or
uncovered.
D. 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 electronic pull-tab game may be closed.
E. When the progressive jackpot is won, the
organization must:
(1) have the winner
complete and sign a progressive electronic pull-tab jackpot prize
receipt;
(2) pay the winner by
check within four business days of receipt of the signed prize receipt. The
organization may pay the winner immediately with cash if the jackpot prize is
less than $600;
(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. 4.
Commingled deals in an
electronic pull-tab device.
An organization may commingle up to two single deals of
pull-tabs in an electronic pull-tab device if:
A. the deals are identical in the type of
game, ticket, price, color, form number, prize structure, and quantity of
pull-tabs per deal;
B. all tickets
from both deals in play are combined and randomly distributed when deals are
commingled;
C. each deal has a
separate flare displaying the serial number or all serial numbers when deals
are commingled; and
D. there is
notice on each device indicating that the game is a commingled game.
Subp. 5.
Electronic pull-tab
records and reports.
A. For each deal
of electronic pull-tabs, the organization must keep the game summary report
identifying the serial number of the game, tickets sold, prizes redeemed, net
receipts, and dates the game was in play. The organization must keep game
summary records for 3-1/2 years following the month in which the game was
removed from play.
B. For
electronic pull-tabs, the organization must complete a monthly report
identifying the total sales, prizes paid, and net receipts in a format
prescribed by the commissioner of revenue, as required by Minnesota Statutes,
section
297E.06.
C. The organization must keep records and
reports relating to electronic pull-tab games for 3-1/2 years following the end
of the month in which the electronic game occasion was conducted and reported
on the tax return.
D. The
organization may maintain or convert and store records and reports in an
electronic format. 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.
Subp. 6.
Disposal of electronic
pull-tab games and records.
An organization must keep electronic pull-tab game records and
reports after the retention period in subpart
5 expires if the organization
is notified by the board, the commissioner of revenue, the commissioner of
public safety, or their agents that an audit, compliance review, or
investigation is being conducted.
Statutory Authority: MS s
349.151
