What bingo-paper controls did South Carolina Revenue Ruling 97-11 require beginning October 1, 1997?

View original ruling (PDF)

Plain-English summary

South Carolina Revenue Ruling 97-11 set the Department's bingo-paper standards for the new Bingo Act taking effect October 1, 1997. The ruling explained that approved paper served as evidence that bingo tax had been paid.

The Department accepted a dollar face value printed on each card or the ruling's approved color-code equivalent. It limited operators to the paper listed in the attached schedule and prohibited selling a sheet above its listed face value.

These standards are no longer current. RR 99-13 expressly replaced RR 97-11 with new standards effective January 1, 2000, and RR 14-3 later replaced RR 99-13.

Historical controls

• Prepackaged sheets had to share a common serial number.
• All paper in a manufacturer's box had to carry the same serial number.
• A distributor generally had to sell a complete set of 9,000, or another approved set, at one time, on one invoice, to one licensed organization.
• Only licensed manufacturers could cut or collate the paper.
• Manufacturer serial numbers had to run consecutively and could not be reused until all available numbers for that color or pattern had been used.
• Paper sold to licensed South Carolina operators needed the approved state-outline emblem in the free space.
• Emblem-bearing paper could move only from licensed South Carolina manufacturers to licensed distributors and then to licensed organizations or promoters.

The ruling also assigned different approved sheets to AA, B, D, and E games versus C games and listed the allowable colors, styles, card counts, and prices.

Common questions

Q: Could a distributor split one set among several organizations? No. The ruling required the whole set to be sold together to one licensed organization on one invoice.

Q: Could an operator charge more than the schedule's face value? No. A bingo sheet could not be sold for more than its listed face value.

Q: Are the color-code schedule and prices still current? No. RR 99-13 expressly superseded RR 97-11.

Q: Where is the successor source? The official RR 99-13 PDF is at https://dor.sc.gov/sites/dor/files/policies/RR99-13.pdf. RR 14-3 is at https://dor.sc.gov/sites/dor/files/policies/RR14-3.pdf.

Citations and references

• S.C. Code Ann. § 12-21-4230 (Department authority cited by RR 97-11)
• SC Revenue Ruling #99-13 (expressly superseded RR 97-11): https://dor.sc.gov/sites/dor/files/policies/RR99-13.pdf
• SC Revenue Ruling #14-3 (later superseded RR 99-13): https://dor.sc.gov/sites/dor/files/policies/RR14-3.pdf

Subject

Bingo Paper Standards

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/RR97-11.pdf

Original ruling text

State of South Carolina

Department of Revenue
301 Gervais Street, P. O. Box 125, Columbia, South Carolina 29214

SC REVENUE RULING # 97-11

SUBJECT:

Bingo Paper Standards
(Bingo)

EFFECTIVE DATE:

October 1, 1997

SUPERSEDES:

All previous documents and any oral directives in conflict
herewith.

REFERENCES:

S. C. Code Ann. Section 12-21-4230 (Supp. 1996)

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (Supp. 1996)
SC Revenue Procedure #94-1

SCOPE:

A Revenue Ruling is the Department of Revenue's official
advisory opinion of how laws administered by the Department
are to be applied to a specific issue or a specific set of facts,
and is provided as guidance for all persons or a particular
group. It is valid and remains in effect until superseded or
modified by a change in the statute or regulations or a
subsequent court decision, Revenue Ruling or Revenue
Procedure.

Important Notice:
Bingo Paper Standards
The new Bingo Act that will take effect October 1, 1997 requires the Department of
Revenue to set bingo paper standards. The bingo paper is critical to the implementation
of the new Bingo Act, as the bingo paper will be evidence of the payment of bingo tax.
The department will accept dollar face value printed on each card, but also, the
department will allow a color code equivalent for dollar face value. To facilitate this code
system, the department has developed the attached bingo standards.
1

Bingo Paper Standards:
!

Only those cards found on the following list will be authorized for sale at bingo
games licensed by the department. Only approved bingo paper, supplied by a
licensed distributor, will be allowed on the premises of a licensed bingo
organization.

!

Any prepackaged paper must have a common serial number for all the sheets in the
package. An example of this paper would be the type similar to Uni-max or Easy
Check.

!

All paper in a box from the manufacturer to distributor must have the same serial
number. A distributor must sell paper in sets of 9,000 or any other sets approved
by the department. A distributor must sell an entire set at the same time, on the
same invoice, to the same individual licensed organization. The distributor can not
sell partial sets to different organizations, nor can they sell a set over several
invoices or periods of time.

!

Only licensed manufacturers can cut or collate bingo paper.
!

Serial numbers used by the manufacturer must be
consecutively numbered, and the numbers can not be
duplicated until all available serial numbers are used
for that color/pattern. All paper sold to licensed
South Carolina bingo operators will have a state
emblem, as shown to the left, printed on the face of
each sheet. This emblem will be the outline of the
state of South Carolina and will be placed in the free
space. The design and placement of this emblem will be approved by the
department. Licensed South Carolina manufacturers are allowed only to
sell paper
with our emblem to licensed South Carolina
distributors. These distributors may only sell this paper to licensed South
Carolina bingo organizations or promoters.
!

Organizations operating “AA”, “B”, “D” and “E” games will have a choice of any of the
bingo sheets shown on lines 1 to 60 of the attached listing. The department will allow all of
these games to purchase any of these approved cards. The same cards will be sold to
“AA”, “B”, “D” and “E” games.

2

!

Organizations operating “C” games will only have a choice of the bingo sheets
listed on lines 91 to 111. The cards approved for sale to a “C” game will not be
allowed in any of the other licensed games. (Lines 61 to 90 have been reserved for
future use.)

!

A bingo sheet cannot be sold for more than the face value of the bingo sheet as
listed on the attached schedule.

SOUTH CAROLINA DEPARTMENT OF REVENUE

s/Burnet R. Maybank III

Burnet R. Maybank, III, Director

Columbia, South Carolina
September 11
, 1997

3

SELLING PRICES AND STANDARDS FOR S.C. BINGO PAPER

“AA,” “B,” “D” AND “E” GAMES
Line #

SCDOR
I.D.
F

On

Color

Style

Price

Line #

SCDOR
I.D.
F

On

Color

Style

Price

1

BLB18100

18

Blue

Border

1.00

31

BLL18600

18

Blue

Striped

6.00

2

ORB18100

18

Orange

Border

1.00

32

ORL18600

18

Orange

Striped

6.00

3

GRB18100

18

Green

Border

1.00

33

GRL18600

18

Green

Striped

6.00

4

YLB18100

18

Yellow

Border

1.00

34

YLL18600

18

Yellow

Striped

6.00

5

PKB18100

18

Pink

Border

1.00

35

PKL18600

18

Pink

Striped

6.00

6

GYB18100

18

Grey

Border

1.00

36

GYL18600

18

Grey

Striped

6.00

7

OLB19100

18

Olive

Border

1.00

37

OLL18600

18

Olive

Striped

6.00

8

RDB18100

18

Red

Border

1.00

38

RDL18600

18

Red

Striped

6.00

9

BRB18100

18

Brown

Border

1.00

39

PRL18600

18

Purple

Striped

6.00

10

PRB18100

18

Purple

Border

1.00

40

BRL18600

18

Brown

Striped

6.00

11

BKB18100

18

Black

Border

1.00

41

BKL18600

18

Black

Striped

6.00

12

LMB18100

18

Lime

Border

1.00

42

AQL18600

18

Aqua

Striped

6.00

13

BLT18400

18

Blue

Tint

4.00

43

LML18600

18

Lime

Striped

6.00

14

ORT18400

18

Orange

Tint

4.00

44

TNL18600

18

Tan

Striped

6.00

15

GRT18400

18

Green

Tint

4.00

45

BLC18200

18

Blue

St-Tint

2.00

16

YLT18400

18

Yellow

Tint

4.00

46

ORC18200

18

Orange

St-Tint

2.00

17

PKT18400

18

Pink

Tint

4.00

47

GRC18200

18

Green

St-Tint

2.00

18

GYT18400

18

Grey

Tint

4.00

48

YLC18200

18

Yellow

St-Tint

2.00

19

OLT18400

18

Olive

Tint

4.00

49

PKC18200

18

Pink

St-Tint

2.00

20

RDT18400

18

Red

Tint

4.00

50

GYC18200

18

Grey

St-Tint

2.00

21

PRT18400

18

Purple

Tint

4.00

51

OLC18200

18

Olive

St-Tint

2.00

22

BRT18400

18

Brown

Tint

4.00

52

BRC18200

18

Brown

St-Tint

2.00

23

AQB01100

1

Aqua

Border

1.00

53

BLF03100

3

Blue

Sealed

1.00

24

TNB01100

1

Tan

Border

1.00

54

ORF03100

3

Orange

Sealed

1.00

25

BLF01100

1

Blue

Sealed

1.00

55

RDF03100

3

Red

Sealed

1.00

26

ORF01100

1

Orange

Sealed

1.00

56

GRF03300

3

Green

Sealed

3.00

27

GRF01100

1

Green

Sealed

1.00

57

YLF03500

3

Yellow

Sealed

5.00

28

PKF01200

1

Pink

Sealed

2.00

58

PRA03100

3

Purple

Star

1.00

29

YLF01200

1

Yellow

Sealed

2.00

59

GRA03100

3

Green

Star

1.00

30

PRF01200

1

Purple

Sealed

2.00

60

RNB03100

3

Rainbow

Border

1.00

Screened = Tint.
Striped = Barber Pole or Candy Striped.
St-Tint = Striped and Tint
Rainbow (RN) = Red, White,& Blue or Blue, Orange, & Green
The sheets listed below may be purchased as indicated:
Lines 1-12 (18"ONS@ for $1.00) may be purchased as 9 AONS@ for $.50)
Lines 13-22 (18 AONS@ for $4.00) may be purchased as 9 AONS@ for $2.00.
Lines 31-44 (18 AONS@ for $6.00) may be purchased as 15 AONS@ for $5.00 or 12 AONS@ for $4.00 or 9 AONS@ for $3.00 or 6 AONS@ for $2.00 or 3
AONS@ for $1.00. Lines 45-52 (18 AONS@ for $2.00) may be purchased as 9 AONS@ for $1.00.

4

SELLING PRICES AND STANDARDS FOR S.C. BINGO PAPER

“C” GAMES ONLY
Line #

SCDOR I.D.
F

O
n

Color

Style

Price

91

BLS18050

18

Blue

Solid

0.50

92

ORS18050

18

Orange

Solid

0.50

93

GRS18050

18

Green

Solid

0.50

94

YLS18050

18

Yellow

Solid

0.50

95

PKS18050

18

Pink

Solid

0.50

96

BLB06050

6

Blue

Border

0.50

97

ORB06050

6

Orange

Border

0.50

98

GRB06050

6

Green

Border

0.50

99

YLB06050

6

Yellow

Border

0.50

100

PKB06100

6

Pink

Border

1.00

101

GYB06100

6

Grey

Border

1.00

102

OLB06100

6

Olive

Border

1.00

103

RDB06100

6

Red

Border

1.00

104

BLT01050

1

Blue

Tint

0.50

105

ORT01050

1

Orange

Tint

0.50

106

GRT01100

1

Green

Tint

1.00

107

YLT01100

1

Yellow

Tint

1.00

108

PRS03200

3

Purple

Solid

2.00

109

PKF03200

3

Pink

Sealed

2.00

110

BRB06200

6

Brown

Border

2.00

111

PRB06200

6

Purple

Border

2.00

The sheets listed below may be purchased as indicated:
Lines 91-95 (18 AONS@ for $.50) may be purchased as 9 AONS@ for $.25.
Lines 96-99 (6 AONS@ for $.50) may be purchased as 3 AONS@ for $.25.
Lines 100-103 (6 AONS@ for $1.00) may be purchased as 3 AONS@ for $.50.
Lines 110-111 (6 AONS@ for $2.00) may be purchased as 3 AONS@ for $1.00.

5