2007 Minnesota Statutes

297E.01 DEFINITIONS.
    Subdivision 1. Scope. Unless otherwise defined in this chapter, or unless the context clearly
indicates otherwise, the terms used in this chapter have the meaning given them in chapter 349.
The definitions in this section are for tax administration purposes and apply to this chapter.
    Subd. 2. Bingo. For purposes of this chapter "bingo" means the game of bingo as defined in
section 349.12, subdivision 4, and as conducted under chapter 349, and any other game that is
substantially the same as or similar to that game, including but not limited to a game where:
(1) players pay compensation for a game sheet, card, or paper that has spaces arranged
on it in columns and rows containing printed numbers or figures, or that has spaces in which
players are allowed to place their own numbers or figures, or for an electronic, mechanical, or
other facsimile of such sheets, cards, or paper;
(2) numbers or figures are randomly selected for comparison with the numbers or figures
on each game sheet, card, paper, or facsimile;
(3) game winners are those who have a game sheet, card, paper, or facsimile with some or all
of the randomly selected numbers or figures displayed thereon, in the same pattern or arrangement
that has been previously designated or understood to be a winning pattern or arrangement for
the game; and
(4) game winners receive or are eligible to receive a prize such as money, property, or
other reward or benefit.
    Subd. 3. Commissioner. "Commissioner" means the commissioner of revenue or a person to
whom the commissioner has delegated functions.
    Subd. 4. Contraband. For purposes of this chapter, "contraband" means all of the items
listed in section 349.2125, and all pull-tab or tipboard deals or portions of deals on which the tax
imposed under section 297E.02 has not been paid.
    Subd. 5. Distributor. "Distributor" means a distributor as defined in section 349.12,
subdivision 11 , or a person or linked bingo game provider who markets, sells, or provides
gambling product to a person or entity for resale or use at the retail level.
    Subd. 6. Fiscal year. "Fiscal year" means the period from July 1 to June 30.
    Subd. 7. Gambling product. "Gambling product" means bingo hard cards, bingo paper
sheets, or linked bingo paper sheets; pull-tabs; tipboards; paddletickets and paddleticket cards;
raffle tickets; or any other ticket, card, board, placard, device, or token that represents a chance,
for which consideration is paid, to win a prize.
    Subd. 8. Gross receipts. "Gross receipts" means all receipts derived from lawful gambling
activity including, but not limited to, the following items:
(1) gross sales of bingo hard cards and paper sheets before reduction for prizes, expenses,
shortages, free plays, or any other charges or offsets;
(2) the ideal gross of pull-tab and tipboard deals or games less the value of unsold and
defective tickets and before reduction for prizes, expenses, shortages, free plays, or any other
charges or offsets;
(3) gross sales of raffle tickets and paddle tickets before reduction for prizes, expenses,
shortages, free plays, or any other charges or offsets;
(4) admission, commission, cover, or other charges imposed on participants in lawful
gambling activity as a condition for or cost of participation; and
(5) interest, dividends, annuities, profit from transactions, or other income derived from the
accumulation or use of gambling proceeds.
Gross receipts does not include proceeds from rental under section 349.18, subdivision 3.
    Subd. 9. Ideal gross. "Ideal gross" means the total amount of receipts that would be received
if every individual ticket in the pull-tab or tipboard deal was sold at its face value. In the
calculation of ideal gross and prizes, a free play ticket shall be valued at face value.
    Subd. 9a. Linked bingo game. "Linked bingo game" means a bingo game played at two or
more locations where licensed organizations are authorized to conduct bingo, when there is a
common prize pool and a common selection of numbers or symbols conducted at one location,
and when the results of the selection are transmitted to all participating locations by satellite,
telephone, or other means by a linked bingo game provider.
    Subd. 9b. Linked bingo game provider. "Linked bingo game provider" means any person
who provides the means to link bingo prizes in a linked bingo game, who provides linked bingo
paper sheets to the participating organizations, who provides linked bingo prize management, and
who provides the linked bingo game system.
    Subd. 10. Manufacturer. "Manufacturer" means a manufacturer as defined in section
349.12, subdivision 26, or a person or entity who:
(1) assembles from raw materials, or from subparts or other components, a completed item
of gambling product for resale, use, or receipt in Minnesota; or
(2) sells, furnishes, ships, or imports completed gambling product from outside Minnesota
for resale, use, receipt, or storage in Minnesota; or
(3) being within the state, assembles, produces, or otherwise creates gambling products.
    Subd. 11. Prize. "Prize" means a thing of value, other than a free play, offered or awarded
to the winner of a gambling game.
    Subd. 12. Pull-tab. "Pull-tab" is a pull-tab as defined in section 349.12, subdivision 32, or
any other gambling ticket or device that is substantially the same as or similar to such a pull-tab,
including but not limited to, a ticket or card that:
(1) has one or more concealed numbers, figures, or symbols, or combination thereof, printed
on it;
(2) may be used in games where the player knows in advance, or can determine in advance,
what the predesignated winning numbers, figures, symbols, or combinations are; and
(3) may be played by revealing the concealed ticket information and comparing that
information with the predesignated winning numbers, figures, symbols, or combinations in order
to determine a winner.
    Subd. 13. Raffle. "Raffle" means a raffle as defined in section 349.12, subdivision 33, and
any other game that is played in a manner substantially similar to the play of such a raffle,
including but not limited to raffles in which compensation is paid for the chance to win a thing
of value, the chance is evidenced by a ticket, card, token, or equivalent item, and the winner is
selected by random drawing.
    Subd. 14. Retail level. "Retail level" means an activity where gambling product is sold to
players or participants in gambling games and where the players or participants give consideration
for a chance to win a prize.
    Subd. 15. Taxpayer. "Taxpayer" means a person subject to or liable for a tax imposed by this
chapter, a person required to file reports or returns with the commissioner under this chapter, a
person required to keep or retain records under this chapter, or a person required by this chapter
to obtain or hold a permit.
    Subd. 16. Ticket. "Ticket" means a valid token, card, or other tangible voucher, other than
bingo cards, sheets, or paper, that grants the holder a chance or chances to participate in a game of
gambling.
    Subd. 17. Tipboard. "Tipboard" means a tipboard as defined in section 349.12, subdivision
34 , and any game that is substantially the same as or similar to the game of tipboards authorized
under chapter 349, including but not limited to any of the following games:
(1) a game that consists of one or more boards, placards, or other devices in which (i) the
board, placard, or other device has been marked off into a grid or columns in which each section
represents a chance to win a prize, (ii) participants pay a consideration to select a section or
sections, (iii) all or some of the winning numbers, figures, symbols, or other winning criteria for
the game are concealed or otherwise not known by the player at the time the player obtains
a chance in the game, and (iv) the numbers, figures, symbols, or other criteria for winning the
game are later revealed for comparison with the information on the board, placard, or other
device in order to determine a winner;
(2) a game that consists of one or more boards, placards, or other devices that (i) have tickets
attached to or otherwise associated with them, and that have one or more concealed numbers,
figures, or combination thereof on the tickets; (ii) participants pay a consideration to obtain the
tickets, (iii) all or some of the winning numbers, figures, symbols, or other winning criteria for
the game are concealed or otherwise not known by the player at the time the player obtains
a chance in the game, and (iv) the numbers, figures, symbols, or other criteria for winning the
game are later revealed for comparison with the information on the game tickets in order to
determine a winner; or
(3) a game that consists of a deal or set of tickets that (i) have one or more concealed
numbers, figures, or symbols, or combination thereof, on the tickets, (ii) participants pay a
consideration to obtain the tickets, (iii) all or some of the winning numbers, figures, symbols, or
combination thereof, are concealed or otherwise not known to the player at the time the player
obtains the ticket, and (iv) the tickets are used in games where the numbers, figures, symbols,
or other winning criteria are later revealed for comparison with the information on the game
tickets in order to determine a winner.
"Tipboards" includes any game otherwise described in this subdivision in which the winning
chances are determined in whole or in part by the outcome of one or more sporting events.
"Tipboard" does not include boards, placards, tickets, or other devices lawfully used in connection
with the operation of the state lottery under chapter 349A or the lawful conduct of pari-mutuel
betting on horse racing under chapter 240.
    Subd. 17a. Business day. "Business day" means Monday through Friday, excluding any
holidays as defined in section 645.44.
    Subd. 18. Other words. Unless specifically defined in this chapter, or unless the context
clearly indicates otherwise, the words used in this chapter have the meanings given them in
chapter 349.
History: 1994 c 633 art 2 s 1; 1999 c 243 art 7 s 4; 2005 c 151 art 8 s 4-7; 2006 c 212
art 3 s 29