Wis. Admin. Code Department of Revenue Tax 61.02

Current through October 28, 2024
Section Tax 61.02 - Definitions

In this chapter:

(1) "Administrator" means the administrator of the department's lottery division or any designees.
(1m) "Billing procedure" means the procedures used to collect revenue due the lottery by retailers consistent with s. 565.10(15), Stats.
(2) "Commencement of a game" means the date, designated by the administrator, on which lottery tickets for a particular game under sub. (3) shall go on sale to the general public.
(3) "Lottery ticket" or "lottery share" means one of the following types:
(a) For instant scratch ticket games under s. 565.01(6m) (a) 1, Stats., a chance received for consideration that may entitle a player to a prize as a winning ticket under sub. (8), consistent with lottery games under s. 565.27, Stats.
(b) For on-line ticket games under s. 565.01(6m) (a) 2, Stats., a chance received for consideration that may entitle a player to a prize as a winning ticket under sub. (8), consistent with lottery games under s. 565.27, Stats.
(c) For break-open ticket games under s. 565.01(6m) (a) 1, Stats., a chance received for consideration that may entitle a player to a prize as a winning ticket under sub. (8), consistent with lottery games under s. 565.27, Stats.
(4) "Low tier prize" means a lottery prize of $49.00 or less, unless otherwise specified in the retailer's handbook.
(5) "Retailer performance program" or "RPP" means a program that is designed to provide additional compensation, above the compensation provided under s. 565.10(14) (b) 1 or 2., Stats., to retailers who meet certain performance goals identified by the Wisconsin lottery.
(6) "Selling location" means each cash register or instant ticket vending machine at a Wisconsin lottery retail outlet where a lottery ticket is sold.
(7) "Settlement date" means the date, designated by the administrator, by which the retailer is to return unsold instant scratch tickets for a particular game.
(8) "Validation" means the action of identifying whether a Wisconsin lottery ticket is a winning lottery ticket, by industry means consistent with the type of ticket under sub. (3).
(9) "Winning lottery ticket" or "winning lottery share" any lottery ticket under sub. (3), for which an appropriate validation under sub. (8) has been conducted by a representative of the lottery, which indicates that the lottery ticket is a winning ticket.
(10) "Wisconsin lottery" means the department of revenue Wisconsin lottery division, the executive assistant, the secretary or the deputy secretary of revenue.

Wis. Admin. Code Department of Revenue Tax 61.02

Cr. Register, March, 1989, No. 399, eff. 4-1-89; correction in (7) made under s. 13.93(2m) (b) 6, Stats., Register, March, 1995, No. 471; renum. (1) to (7) to be (2) to (5), (7), (8) and (10), cr. (1), (6) and (9), Register, October, 2000, No. 538, eff. 11-1-00.; CR 01-088: am. (2), r. (3), renum. subs. (4) to (10) to be (3) to (9), and am. (6), (7) and (9) as renumbered Register February 2002 No. 554, eff. 3-1-02; CR 04-083: am. (2), (3) and (4), cr. (3) (a) to (c) and (8), renum. (8) and (9) to be (9) and (10) and am. Register April 2005 No. 592, eff. 5-1-02; CR 07-087: cr. (1m), am. (6) Register April 2008 No. 628, eff. 5-1-08.

Section Tax 61.02 interpretss. 565.10 and 565.12, Stats.