2012 Vermont Statutes
Title 32 Taxation and Finance
Chapter 239 GAMES OF CHANCE
§ 10201 Definitions

§ 10201. Definitions

As used in this chapter:

(1) "Break-open ticket" means a lottery utilizing a card or ticket of the so-called pickle card, jar ticket or break-open variety commonly bearing the name "Lucky 7," "Nevada Club," "Victory Bar," "Texas Poker," "Triple Bingo," or any other name.

(2) "Commissioner" means the commissioner of taxes.

(3) "Distributor" means a person who purchases break-open tickets from a manufacturer and sells or distributes break-open tickets at wholesale in Vermont. "Distributor" shall include any officer, employee or agent of a corporation or dissolved corporation who has a duty to act for the corporation in complying with the requirements of this chapter. "Distributor" shall not include a person who distributes only jar tickets which are used only for merchandise prizes.

(4) "Manufacturer" means a person who designs, assembles, fabricates, produces, constructs or who otherwise prepares a break-open ticket for sale to a distributor.

(5) "Nonprofit organization" means a nonprofit corporation which is qualified for tax exempt status under the provisions of Section 501(c) of the Internal Revenue Code, as amended and which has engaged, in good faith, in charitable, religious, educational or civic activities in this state on a regular basis during the preceding year. "Nonprofit organization" also includes churches, schools, fire departments, municipalities, fraternal organizations and organizations that operate agricultural fairs or field days and which has engaged, in good faith, in charitable, religious, educational or civic activities in this state on a regular basis during the preceding year. (Added 1991, No. 267 (Adj. Sess.), § 2, eff. Oct. 1, 1992; amended 1993, No. 183 (Adj. Sess.), § 7.)