(a) In accordance with RSA 287-E:8, the charitable organization shall deduct and submit to the commission a tax equal to 7% of the total amount collected from participants for the following games:
- (1) Winner take all games;
- (2) Carry-over coverall games; and
- (3) Shared carry-over coverall games.
- (b) A tax shall not be assessed on bingo games licensed under RSA 287-E:10 through RSA 287-E:13 or on progressive coverall games offered in accordance with RSA 287-E:7, XV.
- (c) The charitable organization shall submit the 7% tax required in (a) above to the commission in accordance with Lot 7007.06(a) below.
- (d) In accordance with RSA 287-E:7, XIII(e), a game reimbursement fee equal to 7% of the total amount collected from participants in a winner take all game shall be paid to the charitable organization operating the game.
- (e) The charitable organization shall disburse all the monies received in winner-take-all games, except for the 7% tax and the 7% reimbursement fee as specified in (a)-(d) above.
- (f) The charitable organization shall not deduct any monies other than the tax and, if applicable, the fee described in (d) above, from winner-take-all prize pools for any other purpose whatsoever.
- (g) In accordance with Lot 7006.04(b)(2)-(3) above, when figuring the amount to be assessed for total sales, tax, and payout purposes, the charitable organization shall not discount the value of winner-take-all cards and sheets.
- (h) The charitable organization shall submit tax payments to the commission within 15 days of the end of the reported month.
Source. #13067, eff 6-26-20; ss by #14138, eff 11-27-24, EXPIRES: 11-27-34 (formerly Lot 7007.02)