Current through Register Vol. 48, No. 39, March 25, 2024
Subpart 1.
Restrictions.
In addition to the restrictions and requirements in part
7861.0260, the following apply to
conduct of tipboards.
A. An
organization must not redeem tickets that were sold by another
organization.
B. An organization
must not transfer games in play from one permitted premises to
another.
C. At a leased permitted
premises, an organization must not transfer games in play between a booth and
bar operation.
D. If an
organization owns the permitted premises, the organization may transfer games
in play between its booth and bar operations.
Subp. 1a.
Sports-themed tipboard prize
limits.
The maximum prize that may be awarded for a sports-themed
tipboard chance or ticket is:
A. $599
for $2 and under sports-themed tipboard chances or tickets;
B. $899 for $3 sports-themed tipboard chances
or tickets;
C. $1,199 for $4
sports-themed tipboard chances or tickets;
D. $1,499 for $5 sports-themed tipboard
chances or tickets;
E. $1,799 for
$6 sports-themed tipboard chances or tickets;
F. $2,099 for $7 sports-themed tipboard
chances or tickets;
G. $2,399 for
$8 sports-themed tipboard chances or tickets;
H. $2,699 for $9 sports-themed tipboard
chances or tickets; and
I. $2,999
for $10 sports-themed tipboard chances or tickets.
Subp. 2.
Posting of information and
flare.
In addition to the information required by part
7861.0260, subpart
2, an organization must
prominently post at the point of sale the flare of a tipboard deal.
A. If a progressive tipboard game is played,
the organization must also post the flare containing the current progressive
jackpot amount while the game is in play.
B. An organization may not change the prizes
printed on the tipboard by the manufacturer except to post a progressive
jackpot amount.
C. The organization
may not use a tipboard that it receives in an altered or defaced condition
except for flares that contain a last sale sticker added by the
distributor.
Subp. 3.
Operation of tipboard game.
The following items apply to the game of tipboards.
A. All tipboard tickets for a tipboard deal
must be placed out for play at the same time.
B. An organization must sell the tipboard
tickets or group of banded tickets for the price printed on the flare. A
tipboard ticket may not be given to a player free of charge or for any other
consideration.
C. An organization
may not pay a player unless the player redeems a winning tipboard
ticket.
D. A prize may not be
awarded to any player for a lost, marked, defaced, or altered ticket, or for
any winning tipboard ticket that left the permitted premises where the game is
in play.
E. The seller must
immediately deface a winning tipboard ticket when it is redeemed by the
player.
F. When discontinuing or
closing a tipboard deal, an organization must immediately open or uncover the
seal to determine a seal winner, if any.
Subp. 4.
Operation of progressive
tipboard game.
In addition to the requirements of subpart
3, the following items
pertain to the conduct of a progressive tipboard game.
A. A progressive tipboard game may only be
played with deals having the same form number from the same family and
manufacturer.
B. Each deal in a
progressive tipboard 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
tipboard ticket that allows the player to sign a predesignated line on the
tipboard flare must also complete a contact information form that includes the
organization and game information, holder's name, address, telephone number,
and the progressive jackpot window selected 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 tipboard game may be closed.
F. When the progressive jackpot is won, the
organization must:
(1) have the winner
complete and sign a progressive tipboard 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 immediately 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. 5.
Operation of tipboard game
with multiple seals.
In addition to the requirements of subpart
3, the following items
pertain to the conduct of a tipboard game with multiple seals.
A. An organization may not commingle deals of
tipboard games with multiple seals.
B. When a player presents a winning ticket
for a predesignated seal, the seller must immediately open or uncover the
predesignated seal on the flare and award the prize.
C. An organization may discontinue the play
of a tipboard game with multiple seals before all tickets are sold in a
deal.
Subp. 6.
Operation of cumulative tipboard game.
In addition to the requirements of subpart
3 the following items pertain
to the conduct of a cumulative tipboard game.
A. Cumulative tipboard 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 tipboard 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 tipboard game, the
organization must open or uncover the seal for that deal to determine a winner,
if any.
Subp. 7.
Tipboard records and reports.
A.
An organization must keep all records, reports, and prize receipts for a
tipboard game for 3-1/2 years following the end of the month in which the
lawful gambling occasion was conducted and reported on the tax
return.
B. An organization must
complete records, reports, and prize receipts for tipboard games in
ink.
C. With the exception of
completed prize receipt forms and unsold and winning tickets and stubs, an
organization may maintain or convert and store records and reports in an
electronic format.
D. An
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
tipboard deal is in play, an organization must keep all records, reports, and
prize receipts for the deal at the permitted premises.
F. For each tipboard game an organization
must keep the flare, with bar code attached, and all redeemed and unsold
tipboard tickets separated by game serial number. The organization must not
open any unsold or defective tipboard tickets.
G. For each progressive tipboard game, an
organization must record at a minimum the following information in a format
prescribed by the board:
(1) date that each
deal was placed into play;
(2) deal
information, including serial number, form number, and quantity of tickets sold
for that deal;
(3) amount
contributed to the progressive jackpot;
(4) date the winner of the progressive
jackpot was determined and notified; and
(5) date the progressive jackpot was
redeemed.
H. For each
tipboard game 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.
Subp. 8.
Disposal of played
tipboards and records.
The following items apply to the disposal and destruction of
games and records.
A. An organization
must keep a played tipboard game, flare, and all records for that game for
3-1/2 years following the end of the month in which the tipboard was played and
reported as a played game on the tax return.
B. An organization may destroy a played
tipboard 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 the tipboard
game 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