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Ezel / Tax Rulings / KS
KS Notice 95-06 Bingo 1995-05-30

How did House Bill 2077 re-enact and change Kansas instant bingo rules in 1995?

Short answer: After the Kansas Supreme Court declared the 1993 instant bingo laws unconstitutional and Kansas voters approved a constitutional amendment permitting instant bingo in April 1995, House Bill 2077 re-enacted the instant bingo laws (effective upon publication in the Kansas Register on May 25, 1995) with a few changes: all instant bingo tickets must be pull-tab or break-open type (no scratch-off); instant bingo tickets may not be electronically or computer generated; and tickets may not be sold to persons under 18 (there is still no minimum age to play call bingo unless a licensee sets a house rule). Call bingo games also may not use an electronic or computerized card system. The Department interprets the instant-bingo requirement that the game be conducted 'in the presence of the participants' (K.S.A. 79-4701(c)) to mean that ticket sales, playing (opening tabs), and prize payment must all occur in the same room -- which need not be the call bingo room but must be within the licensed premises.

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This page answers the general question as of 1995. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 1995
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 1995 law as it stood then; 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 and distributors explains the 1995 re-enactment of Kansas instant bingo in House Bill 2077.

Background: the 1993 instant bingo laws were declared unconstitutional by the Kansas Supreme Court; in April 1995 voters approved a constitutional amendment permitting instant bingo; HB 2077 then re-enacted the prior laws (effective on publication in the Kansas Register May 25, 1995) with these changes:

  1. All instant bingo tickets must be pull-tab or break-open type -- no scratch-off tickets.
  2. Instant bingo tickets may not be electronically or computer generated.
  3. No sales to persons under 18 (there is still no minimum age to play call bingo unless a licensee adopts a house rule).

Call bingo games also may not use an electronic or computerized card system.

The Department reads the instant-bingo requirement that the game be conducted 'in the presence of the participants' (K.S.A. 79-4701(c)) to require that the sale of tickets, the opening of tabs, and the payment of prizes all occur in the same room -- which need not be the call bingo room but must be within the premises on the bingo license.

What this means for you

If you run or supply Kansas charitable bingo, the 1995 re-enactment means you may sell only pull-tab or break-open instant tickets (no scratch-off, no computer-generated tickets), you cannot sell instant tickets to anyone under 18, and the sale, play, and payout of instant bingo must all happen in one room within your licensed premises.

Common questions

Q: Are scratch-off instant bingo tickets allowed in Kansas after HB 2077?
A: No. All instant bingo tickets must be pull-tab or break-open type; scratch-off and electronically or computer-generated tickets are not allowed.

Q: Can instant bingo tickets be sold to people under 18?
A: No. HB 2077 prohibits selling instant bingo tickets to persons under 18, though there is still no minimum age to play call bingo unless the licensee sets a house rule.

Citations and references

  • 1995 House Bill 2077 (re-enacts Kansas instant bingo laws)
  • K.S.A. 79-4701(c) (definition of instant bingo)

Subject

Instant Bingo Tickets

Source

Original ruling text

Notice
Notice Number: 95-06
Tax Type: Bingo
Brief Description: Instant Bingo Tickets
Keywords:
Effective Date: 07/01/1993

Body:
NOTICE 95-06

TO: All Bingo Licensees and Distributors

FROM: Kansas Department of Revenue

DATE: May 30, 1995

RE: Instant Bingo Tickets

As you may be aware, the instant bingo laws passed by the Kansas Legislature in 1993 were recently declared unconstitutional by
the Kansas Supreme Court. During the elections in April of this year, the people of Kansas approved an amendment to the Kansas
Constitution specifically permitting instant bingo. The Kansas Legislature has passed and the Governor has signed House Bill 2077,
which re-enacts the instant bingo laws previously in effect, with a couple of minor changes. The new laws will go into effect upon
publication in the Kansas Register on May 25 and include the following changes:

              1. All instant bingo tickets must be of the pull-tab or break-open type. No scratch-off instant bingo tickets may be
              sold in Kansas.

              2. Instant bingo tickets may not be electronically generated or computer generated.

              3. You may not sell instant bingo tickets to persons under the age of 18 years. There is still no minimum age
              restriction on persons playing call bingo, unless licensees want to establish their own "house rule" on age.

  In addition, the bill provides that call bingo games can not include any game utilizing an electronic or computerized card
  system.

  Lastly, we have examined closely the definition of instant bingo in subsection (c) of K.S.A. 79-4701, which includes the
  requirement that the game of instant bingo must be conducted "in the presence of the participants." We interpret this to mean
  that all of the activities involving the game of instant bingo, including the sale of the tickets, the "playing of the tickets"
  (breaking them open or removing the tabs), and the payment of prizes, must all take place in the same area or room. This area
  or room does not need to be the same area or room where the call bingo games are played, but must be within the premises
  covered by the address on the bingo license.

Date Composed: 10/02/1997 Date Modified: 10/09/2001

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