Free and discounted games of chance may be awarded to players when:

1. A. house rules describe how these games of chance are awarded;
2. B. no employee or members of employee’s household are permitted to participate;
3. C. method of award is equitable and non-discriminatory;

4. D. the following information is collected, recorded and retained per occasion in accordance with the records retention requirements;

   1. (1) name, address and phone number of players receiving the promotional game;
   2. (2) the date and occasion the promotional game was played; and
   3. (3) the retail value of the promotional game;
5. E. all promotional games awarded are subject to the bingo tax; and
6. F. licensee shall compute the bingo tax using the retail value of a non-promotional game and not the free or reduced price.

[15.4.5.24 NMAC - Rp, 15.4.5.24 NMAC, 2/23/2021]