Did SC Revenue Ruling 91-11 allow bingo players to cover every even or odd number, or every number sharing a drawn ball's final digit?

Plain-English summary

South Carolina Revenue Ruling 91-11 prohibited two bingo formats:

• Wild-number bingo: one drawn ball let players cover every number on their cards ending in the same digit.
• Even/odd bingo: a random selection let players cover every even number or every odd number on their cards.

Both formats failed because the historical statute required one ball and one number to be selected and called at a time. A player could cover only the square containing the number actually announced.

How the proposed games worked

In an even/odd game, drawing B-14 could authorize players to cover every even number on their cards.

In a wild-number game, the same B-14 could authorize players to cover every number ending in 4. These formats often were used for bonanza or cover-all games, where the player had to cover the entire card.

Organizations and promoters had previously been allowed to play this way, but the ruling concluded that the statute did not permit it.

Why the formats were invalid

The historical constitutional provision allowed bingo only in the specified circumstances. Section 12-21-3330 said bingo was not an illegal lottery only when conducted under Sections 12-21-3410 and 12-21-3420.

Those provisions required:

• random, indiscriminate selection of a single ball;
• only one number called at a time;
• announcement of each selected number;
• marking that number on the master board; and
• player coverage of the square containing the called number.

The statute used mandatory language: bingo “must” be played in the prescribed manner. One called number could not stand in for a whole class of uncalled even, odd, or same-ending numbers.

What this means for you

Bingo operators and nonprofit sponsors

A creative game variation still had to follow the statutory draw-and-call mechanics. Prior operational acceptance did not override the written manner-of-play requirements.

Callers

Each covered numbered square had to correspond to a number individually selected and announced.

Compliance teams

Review both the winning pattern and the number-selection method. RR 91-11 rejected these games because of how numbers were covered, not because cover-all games themselves were categorically prohibited.

Current operators

Confirm today's law and approved formats. The ruling became effective December 1, 1991 and interpreted historical provisions.

Common questions

Q: Could B-14 make every number ending in 4 wild?

A: No. Players could cover only the called B-14 square.

Q: Could one draw authorize every even number?

A: No. Every covered number had to be selected and called individually.

Q: Could one draw authorize every odd number?

A: No. The same one-number-at-a-time rule applied.

Q: Why did the ruling call the rules mandatory?

A: Section 12-21-3410 said bingo “must” be played in the prescribed manner.

Q: When did the ruling take effect?

A: December 1, 1991.

Citations and references

• S.C. Constitution art. XVII, § 7 — historical bingo and lottery provision
• S.C. Code Ann. §§ 12-21-3320(1), (3), and (12) — historical bingo, card, and drawing definitions
• S.C. Code Ann. § 12-21-3330 — historical condition for legalized bingo
• S.C. Code Ann. § 12-21-3410(A)(2)-(6) — historical mandatory manner of play
• S.C. Code Ann. § 12-21-3420(9) and (10) — random selection and one-number-at-a-time requirements
• 73 Am. Jur. 2d § 22 — mandatory statutory language cited by the ruling

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/RR91-11.pdf

Original ruling text

SC REVENUE RULING #91-11

SUBJECT:

Even/Odd or Wild Numbers
(Bingo)

TAX MANAGER:

John P. McCormack

EFFECTIVE DATE:

December 1, 1991

SUPERSEDES:

All previous documents and any oral directives in conflict herewith.

REFERENCE:

S.C Code Ann. Section 12-21-3330 (Supp. 1990)
S.C Code Ann. Section 12-21-3410 (Supp. 1990)
S.C Code Ann. Section 12-21-3420 (Supp. 1990)
Article 17, Section 7 of S.C. Constitution

AUTHORITY:

S.C. Code Section 12-4-320 (Enacted June 1991)
SC Revenue Procedure #87-3

SCOPE:

A Revenue Ruling is the Commission's official interpretation of how
tax law is to be applied to a specific set of facts. A Revenue Ruling is
public information and remains a permanent document until
superseded by a Regulation or is rescinded by a subsequent Revenue
Ruling.

Questions:
1.

Can a game of bingo be conducted whereby a ball is randomly selected and the players
may cover any number on their cards ending with the same number as the one on the ball
that was selected?

2.

Can a game of bingo be conducted whereby it is randomly determined that players may
cover any number on their cards which is either an even or odd number?

Facts:
South Carolina laws permit certain nonprofit organizations to sponsor bingo games in which
bingo cards are sold to players for a chance to win a prize. The nonprofit organization is also
allowed to hire a promoter to manage or conduct the games.
1

From time to time such nonprofit organizations or promoters will conduct games in which the
players are allowed to cover all even or all odd numbers on their cards, or may cover all spaces
which contain a number ending in a pre-selected number.
For example, prior to an "even/odd" game, the nonprofit organization or promoter selects a ball
from the cage at random. If the number selected is "B-14", the players may cover all even
numbers on their cards for the game in question. If the game is a "wild card" game, then the
selection of "B-14" allows the players to cover all numbers on their cards ending with "4". This
method of playing is usually reserved for "bonanza" or "cover-all" games, in which the player
must cover every space on his or her card in order to win the prize. In addition, the selection of
even, or odd, or a wild card number may be determined right before the game, or may be
determined much earlier in the session.
Nonprofit organizations and promoters have been allowed to conduct games in this manner, and
the question has been raised as to whether this is permissible under the statute.
Discussion:
The South Carolina Constitution, Article 17, Section 7, reads:
No lottery shall ever be allowed or be advertised by newspapers, or otherwise, or its tickets be
sold in this State. The game of bingo, when conducted by charitable, religious or fraternal
organizations exempt from federal income taxation or when conducted at recognized annual
State and county fairs, shall not be deemed a lottery prohibited by this section.
Code Section 12-21-3330 further declares that "[t]he game of bingo is not a lottery when the
game is conducted in accordance with the provisions of Sections 12-21-3410 and 12-21-3420."
Therefore, bingo is a permissible "legalized lottery" when conducted in the manner set forth in
the statute. Before we review the sections which describe the manner bingo is to be played, we
must review Code Section 12-21-3320.
Code Section 12-21-3320 defines the various terms used in the bingo statute and reads, in part:
(1)

"Bingo" or "game" means a specific game of chance, commonly known as bingo, in
which prizes are awarded on the basis of designated numbers or symbols on a card
conforming to numbers and symbols selected at random.

(3)

"Card" means a printed design on which there are arranged five horizontal rows and
five vertical columns forming twenty-five squares. Numbers are printed in twentyfour of the squares, and the term "free", "free square", or "free space" is printed in the
square or space located in the center of the card. The five columns are denominated
from left to right by the respective letters of the word "B-I-N-G-O". Each square in
the "B" column contains a number from one through fifteen inclusive; each square in
the "I" column contains a number from sixteen through thirty inclusive; except for the
center space which is marked as free, each square in the "N" column contains a
2

number from thirty-one through forty-five inclusive; each square in the "G" column
contains a number from forty-six through sixty inclusive; and each square in the "O"
column contains a number from sixty-one through seventy-five inclusive. No number
may appear twice on the same card.

• • • *.
      (12)

"Drawing" means the indiscriminate selection of a single ball from the cage.

Code Section 12-21-3410 reads:
(A)

The game of bingo must be played in the following manner:
(1)

Bingo is played by more than one player and a caller who is associated with the
house. Each player pays an amount certain for each card to be played during the
course of a game and may purchase the card for a specified number of games.
After the player has purchased a card or cards for a specified number of games,
the house cannot require or accept an additional payment or consideration by
the player in order to complete the specified number of games.

(2)

Before each game begins, the caller shall announce to the players the
configurations that will win the game. A configuration consists of covering a
number of grids in some geometrical design such as, but not limited to, a line,
square, or the four corners of the card.

(3)

At the beginning of each game, the caller also shall announce the prize,
specifically stating the dollar amount or merchandise that will be awarded to the
winner. After the prize has been announced and the game has begun, the prize
must not be diminished or altered. The prize must be awarded to the winner of
that game without delay. For multiple winners, the prize must be divided
equally among the winners.

(4)

The caller shall draw numbers from the cage one at a time. As each number is
selected, it is announced to the players. If a player has a card with the called
number on it, he may use a marker to cover the square which contains the
number. After the number is announced, it must be indicated on the masterboard by the caller.

(5)

When a player covers sufficient squares on a card to achieve the winning
configuration, he may indicate to the caller. The caller shall then require that the
player's card be checked against the master-board in the presence of the other
players to determine if the squares were covered accurately. If it is determined
by the caller that the player accurately has covered the squares and achieved the
preannounced configuration, the player is declared the winner. If it is
determined that the player has not covered the squares accurately and achieved
the preannounced configuration, play continues in that game.

3

(6)

All devices, including the master-board, used to show numbers called during a
game must not be changed or turned off until the winners are verified.

Code Section 12-21-3420 reads, in part:
In addition to the manner of play prescribed in Section 12-21-3410, the following
procedures apply to the conduct of bingo:

(9)
(10)

Balls must be selected randomly by an indiscriminate process.

Only one number may be called at a time.

Therefore, the statute requires bingo to be played in a specific manner, otherwise, the game is an
illegal lottery. The statute requires that only one ball be drawn at a time and that the player use a
marker to cover the number drawn by the caller. The statute does not provide for the playing of
bingo in the manner described in the "Facts" portion of this document.
Furthermore, it should be noted that Code Section 12-21-3410 uses the word "must" in stating
how the game is to be played. With respect to the use of the word "must" in the statute, 73 Am.
Jur. 2d, Section 22 provides guidance and states that "[t]he intention of the legislature as to the
mandatory or directory nature of a particular statutory provision is determined primarily from the
language thereof. Words or phrases which are generally regarded as making a provision
mandatory include 'shall,' and 'must.'"
Conclusions:
1.

A game of bingo may not be conducted whereby a ball is randomly selected and the
players are allowed to cover any number on their cards ending with the same number as
the one on the ball that was selected.

2.

A game of bingo may not be conducted whereby it is randomly determined that players
may cover any number on their cards which is either an even or odd number.
SOUTH CAROLINA TAX COMMISSION
s/S. Hunter Howard, Jr.
S. Hunter Howard, Jr., Commissioner
s/A. Crawford Clarkson, Jr.
A. Crawford Clarkson, Jr., Commissioner
s/T. R. McConnell
T. R. McConnell, Commissioner

Columbia, South Carolina
July 17
, 1991
4