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KS Notice 99-13 Bingo 1999-11-23

Why did Kansas declare the 'Take-A-Spin' pull-tab game illegal in Notice 99-13?

Short answer: Notice 99-13 declares the pull-tab game 'Take-A-Spin' (and similar games) illegal. The game uses conventional pull-tab tickets, but some tickets show 'Spin' or a similar designation under a tab that guarantees a prize whose exact amount the player must then determine by opening a pull-tab on a separate board. It is illegal because: the definition of instant bingo in K.S.A. 79-4701(c) does not allow a separate mechanism to set the prize amount; using a separate pull-tab board to determine the prize is a separate, preliminary game of chance, which K.S.A. 79-4706(p) prohibits; and the game does not comply with K.S.A. 79-4706(z)(5), which requires the winning symbol or number combination for each prize to be listed on the flare that accompanies each box of instant bingo tickets. Receipt of the notice is a warning to discontinue the game immediately or face citation.

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This page answers the general question as of 1999. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 1999
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Kansas Department of Revenue Notice providing general public guidance, not a private ruling issued to one taxpayer. It describes 1999 law as it stood that year; later law and rates may change the result, so verify the current statute before relying on it. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

This notice to bingo licensees, premises lessors, and distributors warns that the pull-tab game 'Take-A-Spin' (and similar games) is illegal.

The game uses ordinary pull-tab tickets, but some tickets have 'Spin' (or similar) under a tab guaranteeing a prize -- and the player must then open a pull-tab on a separate board to learn the exact amount. It is illegal because:

  • K.S.A. 79-4701(c) (instant bingo) does not permit a separate mechanism to determine the prize amount;
  • using the separate pull-tab board is a separate, preliminary game of chance, which K.S.A. 79-4706(p) specifically prohibits; and
  • it does not comply with K.S.A. 79-4706(z)(5), which requires the winning symbol or number combination for each prize to be listed on the flare accompanying each box of instant bingo tickets (here, 'Spin' only signals a prize within a broad, undetermined range).

The notice is a warning: operators must stop immediately or be cited by a Compliance Field Agent.

What this means for you

If you run or supply Kansas charitable bingo, do not offer 'Take-A-Spin' or any pull-tab game that uses a separate spin board to set the prize amount -- the Department treats it as illegal instant bingo, and continuing to offer it risks a citation.

Common questions

Q: What makes 'Take-A-Spin' illegal rather than legal instant bingo?
A: It uses a separate board to determine the prize amount, which the instant bingo definition doesn't allow, acts as a prohibited preliminary game of chance under K.S.A. 79-4706(p), and doesn't list each prize's winning combination on the flare as K.S.A. 79-4706(z)(5) requires.

Q: What should an operator do after receiving this notice?
A: Treat it as a warning and discontinue the game immediately; a Compliance Field Agent who finds it being offered will cite the operator.

Citations and references

  • K.S.A. 79-4701(c) (definition of instant bingo)
  • K.S.A. 79-4706(p) (prohibits a preliminary game of chance to induce bingo play)
  • K.S.A. 79-4706(z)(5) (winning symbol/number must be listed on the flare)

Subject

Take-A-Spin or Similar Games

Source

Original ruling text

Notice
Notice Number: 99-13
Tax Type: Bingo
Brief Description: Notice regarding "Take-A-Spin" or similar games.
Keywords:
Approval Date: 11/23/1999

Body:
Notice 99-13
Notice to all Bingo Licensees, Premises Lessors and Distributors
November 23, 1999

The purpose of this notice is to clarify that the following-described pull-tab game is illegal:
Take-A-Spin or similar games

This game uses conventional pull-tab tickets and awards several prizes by opening the tabs on the tickets. However,
some tickets have the word “Spin” or similar designation under one tab which guarantees that the player will win
some prize. However, the player must open a pull-tab on a separate board to determine the exact amount of the prize.

This game and any similar games are illegal because:

· The description of instant bingo in K.S.A. 79-4701(c) does not make mention of using a separate mechanism to
determine the amount of prize won.

· The use of the pull-tab board as a means to determine the amount of some prizes is a separate game of chance which
is preliminary to the awarding of a bingo prize. This practice is specifically prohibited by K.S.A. 79-4706(p).

· The game does not comply with K.S.A. 79-4706(z)(5), which requires that the winning symbol or number
combination for each prize be listed on the flare accompanying each box of instant bingo tickets. In this game, the
word “Spin” under the tab of a particular ticket does not indicate which prize the player has won, but rather the player
has won a yet undetermined prize within a broad range of prizes.

The receipt of this notice is considered a warning. If you are conducting or selling any of these games, you should
discontinue doing so immediately. Should a Compliance Field Agent attend one of your games and find the Take-a-
Spin game or a similar game being offered, you will be cited for a violation.

Date Composed: 12/14/1999 Date Modified: 10/09/2001

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