Why did South Carolina Revenue Ruling 92-16 permit 'Two Anyway Bingo' but reject 'Almost Two Anyway Bingo' under the historical Bingo Act?

Plain-English summary

South Carolina Revenue Ruling 92-16 permitted “Two Anyway Bingo” but rejected “Almost Two Anyway Bingo.”

The difference was whether the player fully completed the preannounced geometric configurations with called numbers.

Two Anyway Bingo was permissible

Before play, the caller announced several possible configurations—such as a line, square, four corners, inside four corners, or postage stamp—and required a player to complete any two.

The Commission read the historical Bingo Act as allowing the caller to:

• require one or a designated number of configurations; or
• let players win by completing one or more of several preannounced configurations.

Because the player had to fully cover two announced geometric designs using numbers randomly called one at a time, the format complied with that interpretation.

Almost Two Anyway Bingo was impermissible

This version allowed a player to complete one configuration and cover all but one space of the second. The ruling's example completed a five-space line but only three of the four spaces in a postage stamp.

The ruling rejected that method for two related reasons:

1. The missing square effectively became an unauthorized free space. Every square used to complete the announced configuration had to correspond to a randomly selected and announced number, except for the statutory center free space.
2. An almost-complete pattern did not satisfy the definition of a configuration, which required covering enough spaces to create the full geometric design.

Historical rules emphasized by the ruling

• Winning configurations had to be announced before play.
• The caller selected and announced one number at a time.
• Players covered the corresponding numbered squares.
• The winner had to fully form the announced configuration or configurations.
• No free space was allowed beyond the authorized center square.

What this means for you

Bingo game designers

Requiring multiple complete patterns was acceptable under this ruling; treating an incomplete pattern as complete was not.

Bingo operators

Announce every winning pattern and the required number of patterns before the game begins.

Current compliance

This is a 1992 interpretation effective in 1993. Verify current South Carolina bingo law before offering either format.

Common questions

Q: Could the caller require two patterns instead of one?
A: Yes, if the required configurations were preannounced and fully completed.

Q: Why did 'Almost Two Anyway' fail?
A: It left one square uncovered in the second pattern, effectively creating an unauthorized free space and an incomplete geometric design.

Q: Could players choose among several patterns?
A: Yes under the ruling, if the alternatives were announced before play.

Q: Was any free space permitted?
A: Only the center free space authorized by the statute.

Citations and references

• S.C. Code Ann. § 12-21-3410 — historical manner-of-play and geometric configuration rules
• S.C. Code Ann. § 12-21-3420 — historical winning-configuration procedures
• S.C. Code Ann. § 12-21-3320(3) — card definition and center free space
• SC Revenue Ruling 91-11 — earlier free-space guidance cited by the ruling

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/RR92-16.pdf

Original ruling text

SC REVENUE RULING #92-16

SUBJECT:

"Two Anyway Bingo" Games
"Almost Two Anyway Bingo" Games
(Bingo)

TAX MANAGER:

John P. McCormack

EFFECTIVE DATE:

January 1, 1993

REFERENCE:

S.C. Code Ann. Section 12-21-3410 (Supp. 1991)
S.C. Code Ann. Section 12-21-3420 (Supp. 1991)

AUTHORITY:

S.C. Code Ann. Section 12-4-320 (Supp. 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.

May a bingo operation play a game commonly referred to as "Two Anyway Bingo"?

2.

May a bingo operation play a game commonly referred to as "Almost Two Anyway
Bingo"?

Facts:
Recently, questions have arisen concerning two methods of playing a game known as
"Two Anyway Bingo" and "Almost Two Anyway Bingo". Prior to a game, the caller
announces the configuration or configurations that will win the game. Typically, a
configuration is a line, a square, four corners, inside four corners, or a postage stamp. In
"Two Anyway Bingo" the caller requires a player to achieve any two of several
configurations in order to achieve bingo. However, in "Almost Two Anyway Bingo" a
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player can achieve bingo by completing one configuration and covering all but one of the
spaces of the second configuration. For example, in a game of "Almost Two Anyway
Bingo" the winning player may cover all five spaces necessary to create a line and cover
only three of the four spaces necessary to create a postage stamp.
Discussion:
Article 23 of Chapter 21 of Title 12 of the South Carolina Code of Laws regulates the
game of bingo in this State. Specifically, the law sets forth who may establish a bingo
operation, the licenses and taxes that are due, how the game is to be played and various
other requirements.
The issue at hand concerns how the game is played. This is addressed in Code Sections
12-21-3410 and 12-21-3420.
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 master-board by the caller.
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(5)

When a player covers sufficient squares on a card to achieve the winning
configuration, he may indicate to the caller. The caller shall 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.

(6)

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

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 the game:

(7) Before the start of play, the caller shall announce the winning configuration of
covered squares for that particular game
(8) The prize must be awarded to the first person who successfully achieves the
winning configuration of covered squares. (Emphasis added.)
(9) Balls must be selected randomly by an indiscriminate process.
(10) Only one number may be called at a time.
Finally, it should be noted that Code Section 12-21-3320(3) defines the term "card", and
specifically authorizes one free space in the center of the card.
The following quote from 73 Am. Jur. 2d., Statute, Section 191 provides guidance:
The different parts of a statute reflect light upon each other, and statutory
provisions are regarded as in pari materia where they are parts of the same act.
Hence, a statute should be construed in its entirety, and as a whole.
All parts of the act should be considered, and construed together. It is not
permissible to rest a construction upon any one part alone, or upon isolated words,
phrases, clauses, or sentences, or to give undue effect thereto. The legislative
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intention, as collected from an examination of the whole as well as the separate
parts of a statute, is not to be defeated by the use of particular terms.
With respect to the questions at hand, the following can be concluded:
(1) While the statute uses both the plural and the singular form of the word
"configuration" in the different subsections of the Bingo Act, the Commission, in
considering every aspect of the Act, has determined that the caller can require the
players to complete one or a designated number of configurations in order to
achieve bingo. Also, the caller can allow the players to achieve bingo if they
complete one or more of several preannounced configurations.
(2) The configuration or configurations that will win the game must be
announced by the caller before the game begins.
(3) The caller is required to select only one number at a time and the caller must
announce that number to the players.
(4) After the number is called, the players, if they have that number, must cover
that number with a marker.
(5) A configuration is defined as the covering of a number of spaces to create a
geometric design.
(6) The winner is the first player or players to cover the spaces in a manner that
forms the configuration or configurations as announced by the caller prior to the
game.
(7) No free spaces, other than the one authorized by the statute for the
center square of the card, are allowed.
See also SC Revenue Ruling #91-11 and Code Section 12-21-3320(3).
Based on the above, "Two Anyway Bingo" is permissible. However, "Almost Two
Anyway Bingo" is not permissible since the statute requires that each number the player
uses to complete the preannounced configuration be one that has been announced by the
caller after he has randomly selected it from the cage. The one exception to this rule is the
one free space authorized by Code Section 12-21-3320(3).
In addition, this method does not meet the statutory definition of a configuration. A
configuration is the "covering" of a number of spaces in some geometrical design.

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Conclusion:
1.

The method of playing bingo, which is described in the Facts and is commonly
referred to as "Two Anyway Bingo" is permissible under the bingo statute.

2.

The method of playing bingo, which is described in the Facts and is commonly
referred to as "Almost Two Anyway Bingo" is not permissible under the bingo
statute.
SOUTH CAROLINA TAX COMMISSION
s/A. Crawford Clarkson, Jr.
A. Crawford Clarkson, Jr., Chairman
s/T. R. McConnell
T. R. McConnell, Commissioner
s/James M. Waddell, Jr.
James M. Waddell, Jr., Commissioner

Columbia, South Carolina
December 8
, 1992

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