316 NAC 54-101. DEFINITIONS

REG-54-101 DEFINITIONS 101.01 Bill Acceptor means the mechanical portion of the cash device that accepts and reads the cash placed into the device. 101.02 Cash means any object, including, but not limited to, coins, paper bills, tokens, vouchers, or other monetary substitutes, which are necessary for operating a cash device. 101.03 Cash Device has the meaning provided in Neb. Rev. Stat. § 77-3001. 101.04 Cash out refers to when a player has decided to withdraw their credits from the cash device and the device prints a voucher for the player to present to the operator to be paid. 101.05 Decal for purposes of these regulations means the stamp issued by DOR denoting that DOR has approved the cash device as a game of skill after payment of the annual decal fee. 101.06 DOR means the Nebraska Department of Revenue and its representatives. 101.07 Distributor or Licensed Distributor is the licensee which has the meaning provided in Neb. Rev. Stat. § 77-3001. Additionally, for purposes of these regulations, distributor means the person or entity who obtains cash devices from a manufacturer or elsewhere and provides these cash devices to operators to be played at the operator location. Only distributors who have physical possession of their current license will be considered licensed for purposes of these regulations. All others will be out of compliance and subject to penalty. 101.08 Division means DOR’s Charitable Gaming Division, which is the division delegated by the Tax Commissioner to regulate cash devices. 101.09 Electronic Accounting Meter means the device or software involved with keeping track of all coins and bills accepted, as well as all vouchers printed. 101.10 Game of Skill means mechanical amusement devices which produce an outcome predominantly caused by skill and not chance. 101.11 Independent Testing Laboratory means any laboratory approved by DOR for use in testing whether cash devices comply with the standards set forth in these regulations. 101.12 Manufacturer means the person or entity who creates, develops, and/or builds a cash device, cash device components, and associated software. 101.13 Mechanical Amusement Device has the meaning provided in Neb. Rev. Stat. § 77-3001. 101.14 Operator or Licensed Operator is the licensee which has the meaning provided in Neb. Rev. Stat. § 77-3001. Additionally, for purposes of these regulations, the retailer or retail establishment in which any cash device is placed is considered an operator. Only operators who have physical possession of their current license will be considered licensed for purposes of these regulations. All others will be out of compliance and subject to penalty. 101.15 Person has the meaning provided in Neb. Rev. Stat. § 77-3001. 101.16 Playing Station means the cash device or the portion of a cash device that allows a player to operate the device independently of, or simultaneously with, another player. The number of playing stations may be different than the number of screens but each playing station must have a separate bill acceptor. 101.17 Reasonable Player means a player with an average level of intelligence, physical and mental skills, reaction time, and dexterity. 101.18 Retailer or retail establishment means any business location that is open to the public for the sale of goods other than cash devices and that possesses a valid sales tax permit. 101.19 Skill means the human attributes of a player such as knowledge, dexterity, visual recognition, logic, memory, reaction, strength, agility, athleticism, hand-to-eye coordination, numerical and/or lexical ability, or any other ability or expertise relevant to game play. 101.20 Voucher means the paper document printed from the cash device which the player presents to the operator, with an amount to be paid. (Neb. Rev. Stat. §§ 77-3001, 77-3006. November 4, 2020.)