Form 50d - Nebraska Application For Pickle Card Operator Page 6
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6Pickle card disPensing devices
Pickle card operators are permitted to sell individual pickle cards to the public through a coin or currency-operated
pickle card dispensing device. A pickle card operator may purchase, lease, or rent a dispensing device from a licensed
organization, licensed distributor, licensed manufacturer, or any other business which supplies these devices. If the
pickle card operator purchases, leases, or rents a device from a licensed organization or licensed distributor, it must
be at a rate not less than fair market value. There must be a written agreement between the pickle card operator and
the licensed organization or distributor, and the agreement is subject to approval by the Department. All pickle card
dispensing devices must be registered with the Department prior to their use. The annual registration fee is $50
per device. Please see the
Nebraska Pickle Card Dispensing Device Information Guide
for further information and
requirements regarding dispensing devices.
taXes
There is a state pickle card tax of 10 percent of the definite profit on each pickle card unit sold; however, this tax is
paid by the licensed distributor from which the licensed organization purchases its pickle card units. The distributor
collects the tax from the organization as part of the selling price of the unit. The distributor also collects sales tax
from the licensed organization on the selling price of the unit. Pickle card operators are not required to charge sales
tax on the sale of individual pickle cards to the public.
Federal Filing reQuirements
Pickle card operators are required to file with the Internal Revenue Service (IRS) an Occupational Tax and
Registration Return for Wagering, Form 11-C, for each person who sells individual pickle cards or pays winning
pickle cards. For more information regarding this filing, you should contact the Excise Tax Division of the IRS at
(866) 699-4096.
resOurce list
If you need additional information, see the resources listed below that are available on the Department’s Charitable
Gaming Division website:
Nebraska Pickle Card Lottery Act
v
Nebraska Pickle Card Regulations
v
Nebraska Pickle Card Dispensing Device Guide
v
(877) 564-1315 (toll free), (402) 471-5937
Nebraska Department of Revenue, Charitable Gaming Division, P.O. Box 94855, Lincoln, NE 68509-4855
Nebraska Pickle Card Operator Information Guide Application, October 28, 2010, Page 3
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