KS Notice 99-04 Bingo 1999-04-22

Which pull-tab bingo games did Kansas declare illegal in Notice 99-04?

Short answer: The notice declares two pull-tab game types illegal. The first ('Gator' or 'American Flash') has the player match a number on an instant bingo ticket (pull-tab) with the winning number from a call bingo game to win an added prize. The second uses an instant bingo ticket ('seal card') with a special number under a tab; matching designated numbers lets players add their names to a form, and opening a tab on the form awards an extra prize. Both are illegal because they do not fit the statutory definition of call bingo or instant bingo -- they are really lotteries that 'piggy-back' on bingo -- and both violate K.S.A. 79-4706(p), which disallows offering other games of chance as an inducement to play bingo, as well as the criminal gambling laws. The notice is a warning: operators must discontinue the games immediately or face citation and possible criminal prosecution.

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

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 warns Kansas bingo licensees that two pull-tab game types are illegal:

'Gator' / 'American Flash' -- the player matches a number on a purchased instant bingo ticket (pull-tab) with the winning number from a call bingo game to receive an additional prize.
'Seal card' -- an instant bingo ticket has a special number under a tab; players with designated numbers add their names to a form, and opening a tab on the form awards an extra prize to the matching ticket holder.

Both are illegal because they do not fit the statutory definition of call bingo or instant bingo -- they are lotteries that 'piggy-back' on bingo -- and both violate K.S.A. 79-4706(p), which disallows offering other games of chance as an inducement to play bingo, and the criminal gambling laws. Receipt of the notice is a warning: operators conducting or selling these games must stop immediately or be cited by a Compliance Field Agent and face possible criminal prosecution.

What this means for you

If you run or supply charitable bingo in Kansas, stop offering 'Gator,' 'American Flash,' or seal-card games -- the Department treats them as illegal lotteries that violate the bingo and gambling laws, and continuing to offer them risks citation and criminal prosecution.

Common questions

Q: Why are 'Gator' and seal-card games illegal?
A: They don't meet the statutory definition of call or instant bingo and act as a separate game of chance to induce bingo play, which K.S.A. 79-4706(p) and the criminal gambling laws prohibit.

Q: What happens if an operator keeps offering these games?
A: The notice is a warning; a Compliance Field Agent who finds the games will cite the operator, and those conducting or playing them may be criminally prosecuted.

Citations and references

K.S.A. 79-4706(p) (prohibits other games of chance as an inducement to play bingo)

Subject

Illegal Bingo Games

Source

Landing page: Kansas Department of Revenue Policy Information Library
Original document: Notice 99-04

Original ruling text

Notice
Notice Number: 99-04
Tax Type: Bingo
Brief Description: Notification of illegal bingo games.
Keywords:
Approval Date: 04/22/1999

Body:
NOTICE 99-04
Illegal Bingo Games

The purpose of this notice is to clarify that the following-described games are illegal:

The first type of illegal game, commonly referred to as Gator or American Flash, involves the player matching a
number printed on a purchased instant bingo ticket (pull-tab) with the winning number from a particular call bingo
game. This results in the payment of an additional prize.

The second type of illegal game uses an instant bingo ticket (pull-tab) commonly called a “seal card.” Each ticket or
pull-tab has a special number appearing under one of the tabs. If a ticket has one of several designated special
numbers, then the player is permitted to enter his or her name on a form. When the form has been filled with names, a
tab on the form is opened. If this number matches the special number on one of the instant bingo tickets, then the
owner of that ticket gets an additional prize.

Both of these games are illegal because they do not fall within the statutory definition of either call bingo or instant
bingo. They are actually a type of lottery which “piggy-backs” on bingo games. Both of these games violate
subsection (p) of K.S.A. 79-4706, which disallows the offering of other games of chance as an inducement to play
bingo. Both of these games also violate the criminal gambling laws, and therefore people conducting or playing these
games may be criminally prosecuted.

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 above
games being offered, you will be cited for a violation.

For further clarification on this issue, contact Kansas Department of Revenue Attorney Phil Wilkes at 785-296-7015.

Notice 99-04
April 22, 1999

Date Composed: 05/04/1999 Date Modified: 10/09/2001

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