316 NAC 54-103. DETERMINING WHEN A DEVICE IS A LEGAL CASH DEVICE

REG-54-103 DETERMINING WHEN A DEVICE IS A LEGAL CASH DEVICE 103.01 To be a legal cash device, the game must be a game of skill rather than a game of chance. When DOR is making a determination regarding whether a specific game meets the statutory definition of a game of skill (provided in Neb. Rev. Stat. § 77-3001(8)), it will consider the following regulations, applicable state statutes, as well as the physical operation of the game by a player of reasonable skill. 103.02 When reviewing a game, it is not a game of skill if one or more of the following apply: 103.02A The ability of any player to succeed at the game played on the device is impacted in any way by the number or ratio of prior wins to prior losses of players playing the device; 103.02B The ability of the player to succeed at the game played on the device is impacted in any way by the ability of any person to set a specified win-loss ratio for the device or by the device having a predetermined win loss percentage; 103.02C The outcome of the game played on the device can be controlled by a source other than the player playing the device; 103.02D The success of any player is or may be determined by a chance event which cannot be altered by player action; 103.02E There is no possibility for the player to win every individual play on every game on the device or there are unwinnable games or game modes on the device; 103.02F The ability of any player to succeed at the game played on the device requires the exercise of skill that no reasonable player could possess; or 103.02G The primary determination of the prize amount is the presentation or generation of a particular puzzle or group of symbols dealt to the player and the player does not have control over the puzzle or group of symbols presented. See 54-103.05D. 103.03 To be a game of skill, the prize amount may ultimately be determined by the player’s skill, but a reasonable player is capable of completing and winning every single play. For an individual play to be considered a “win,” a cash prize must be awarded as the prize. 103.04 When reviewing a game, DOR may consider the results of an analysis by any independent testing authority preapproved by the Tax Commissioner to evaluate the reaction time required for a player of a particular game on the device to perform the tasks required by the game to win. 103.05 When reviewing a game, the following factors are not, by themselves, sufficient indications that the device is a game of skill: 103.05A Whether a comprehensive list of prizes or outcomes is offered to the player or whether all outcomes are drawn from a finite pool of predetermined outcomes or starting positions; 103.05B Whether a player can increase his or her chance of winning based on knowledge of probabilities in general or the probabilities of any particular prize or outcome in a game or on a device; 103.05C Whether a player can simply choose not to play before committing money or credits; or 103.05D A game task consisting solely of moving a symbol up or down, replacing one symbol with another, or any similar action, with or without a timer. (Neb. Rev. Stat. §§ 77-3001, 77-3003.01, 77-3006. November 4, 2020.)