CHAPTER
Rev 3100 GAMBLING TAX
PART Rev 3101 DEFINITIONS
Rev 3101.01 “Games
of chance” mean bingo, beano, keno, raffles, lotteries, pull-tabs, scratch-offs,
pari-mutuel betting, poker tournaments, Calcutta, wagering, pickle jars,
punchboards, slot machines, tip boards, tip jars, horse races, dog races, jai
alai, and other wagering transactions, subject to federal income tax
withholding under Internal Revenue Code §§ 3402(q) or 3406.
Source.
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