Wisconsin Administrative Code — DOR Tax Chapters
Wis. Admin. Code § Tax 61.02 — Definitions
In this chapter:
Tax 61.02(1) (1) “Administrator” means the administrator of the department’s lottery division or any designees.
Tax 61.02(1m) (1m) “Billing procedure” means the procedures used to collect revenue due the lottery by retailers consistent with s. 565.10 (15) , Stats.
Tax 61.02(2) (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.
Tax 61.02(3) (3) “Lottery ticket” or “lottery share” means one of the following types:
Tax 61.02(3)(a) (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.
Tax 61.02(3)(b) (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.
Tax 61.02(3)(c) (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.
Tax 61.02(4) (4) “Low tier prize” means a lottery prize of $49.00 or less, unless otherwise specified in the retailer’s handbook.
Tax 61.02(5) (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.
Tax 61.02(6) (6) “Selling location” means each cash register or instant ticket vending machine at a Wisconsin lottery retail outlet where a lottery ticket is sold.
Tax 61.02(7) (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.
Tax 61.02(8) (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) .
Tax 61.02(9) (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.
Tax 61.02(10) (10) “Wisconsin lottery” means the department of revenue Wisconsin lottery division, the executive assistant, the secretary or the deputy secretary of revenue.
Source: official text