Bingo Paper and Raffle Tickets
If you wish to destroy bingo paper or raffle tickets, call the Lawful Gambling Tax Unit (see number under Contact Us on right) and ask to speak to a revenue tax specialist to arrange for a delivery time.
Pull-tabs, Tipboards, Paddletickets
If you have a pull-tab, tipboard or paddleticket game that you do not want to put into play, or a damaged game that cannot be put into play, contact your distributor first to see if you can get credit for the cost of the game and/or tax paid on the game.
If you cannot get credit for the game, contact the Lawful Gambling Tax Unit and we will direct you to either destroy the game or send the game to us to destroy.
Report the game(s) on a Schedule B2, Lawful Gambling Report of Barcoded Games, and check the box for “Destroyed with Revenue approval.” Complete a separate Schedule B2 for each type of destroyed game (pull-tabs, tipboards or paddletickets).
You'll be required to send us the unplayed game and a copy of the Schedule B2 on which it was reported. We'll certify the Schedule B2 and provide you with a written receipt that the game was received and destroyed. You must keep the receipt in your permanent gambling records for at least 3½ years.
If you destroy unplayed games without receiving approval, the game will be treated as a missing game. You'll need to report the game on your next monthly return at ideal amounts, pay any tax liability due and deposit the ideal net receipts into your gambling account with funds from a nongambling source.