Section Lot 7007.02 - Bingo Tax and Game Reimbursement Fee(a) Except as provided by (b) below, the charitable organization shall deduct and submit to the commission a tax equal to 7 percent of the total amount collected from participants in any game, including any winner take all game, conducted in accordance with RSA 287-E:7, XIII.(b) A tax shall not be assessed on bingo games licensed under RSA 287-E:10 through RSA 287-E:13 or on progressive coverall games offered in accordance with RSA 287-E:7, XV.(c) All charitable organizations shall deduct and submit to the commission a 7% tax for all progressive coverall games pursuant to RSA 287-E:7, XV based on the total amount contributed by the charitable organization.(d) The charitable organization shall submit the 7% tax required in (a) and (b) above to the commission as part of the monthly financial report pursuant to Lot 7007.03 below.(e) In accordance with RSA 287-E:7, XIII(e), a game reimbursement fee equal to 7 percent of the total amount collected from participants in a winner take all game shall be paid to the charitable organization operating the game.(f) The charitable organization shall disburse all the monies received in winner-take-all games, except for the 7% tax and the 7% reimbursement fee as specified in (a)-(d) above.(g) The charitable organization shall disburse all the monies received in bonus games to the winners, except for the 7% tax as specified in (a)-(c) above.(h) The charitable organization shall not deduct any monies other than the tax and, if applicable, the fee described in (d) above, from winner-take-all and bonus game prize pools for any other purpose whatsoever.(i) Charitable organizations that include winner-take-all cards or sheets as part of a package or packet sold for a single price shall not discount the value of the winner-take-all cards and sheets when figuring the amount to be assessed for total sales, tax and payout.(j) The value of any winner-take-all cards and sheets sold in packages or packets sold for use with a card-minding device shall be recorded at the same dollar amount as those sold for use without a card-minding device.N.H. Admin. Code § Lot 7007.02
Derived from Volume XL Number 28, Filed July 9, 2020, Proposed by #13067, Effective 6/26/2020, Expires 6/27/2030 (See Revision Notes #1, #2, and #3 at chapter heading for Lot 7000).