Kansas Administrative Regulations

Regulation Number:92-23-72
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Bingo
Tax Type:Bingo
Brief Description:Charitable raffle ticket requirements
Keywords:


Body:

92-23-72. Charitable raffle ticket requirements. (a) Except as specified in subsection (f), each raffle ticket shall contain all of the following information printed in a clear and legible manner:
(1) The name of the licensee as it appears on the raffle license;
(2) the licensee’s Kansas charitable raffle license number;
(3) the word “raffle”;
(4) the date, time, and location of the raffle drawing;
(5) the price of the raffle ticket;
(6) a statement specifying whether a participant must be present to win;
(7) a unique sequential identification number on the raffle ticket and ticket stub that is different from any other number found on a ticket sold for that particular raffle activity; and
(8) any other information that the administrator requests.
(b) The ticket stub portion of the raffle ticket that is given to the purchaser shall contain a sequential number corresponding to the number printed on the raffle ticket from which the stub is detached. The raffle ticket portion of the ticket that is retained by the licensee shall contain a space for the purchaser’s name, address, and telephone number if a participant’s presence is not required when a winner is determined.
(c) A sample raffle ticket may be requested by the department for each raffle conducted by the licensee.
(d) Each raffle ticket shall be offered for the same price as that for every other raffle ticket being sold for the same charitable raffle. Any licensee may offer a discount for the purchase of two or more raffle tickets if the discount is offered to all persons wanting to participate in the charitable raffle.
(e) Each raffle ticket to participate in a charitable raffle shall be paid for in advance by cash, check, or credit card. The extension of credit shall be prohibited. The issuance of free raffle tickets shall not be prohibited; however, the value of all free raffle tickets shall be included in the gross receipts derived from the charitable raffle.
(f) If all raffle ticket purchases and the subsequent raffle are conducted during the same event, it shall be permissible to clearly display the following information at the event in lieu of printing the information on each raffle ticket:
(1) The name of the licensee as it appears on the raffle license;
(2) the licensee’s Kansas charitable raffle license number;
(3) the word “raffle”;
(4) the date, time, and location of the raffle drawing;
(5) the price of the raffle ticket;
(6) a statement specifying whether a participant must be present to win;
(7) a unique sequential identification number on the raffle ticket and ticket stub that is different from any other number found on a ticket sold for that particular raffle activity; and
(8) any other information that the administrator requests. (Authorized by and implementing K.S.A. 2015 Supp. 75-5188; effective Feb. 12, 2016.)