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12 ]LAWFUL GAMBLING <br />Use of Gambling Proceeds <br />States generally allow, organizations to make reasonable expenditures neces- <br />sary to conduct gambling. When these expenses, are enumerated, the list <br />usually includes prizes,, gambling supplies,, maintenance and repair of gam- <br />bil,in,g equipment, rent, and compensation for bookkeeping and security <br />services. Advertising is an allowable expense in three states. <br />16 Adjusted net gambling receipts is defined by rule as gross receipts minus certain specified icxpenses <br />such as, prizes, taxes, equipment, and compensation., <br />Avai'lab ill ft of lawful Gamblm",g <br />W <br />As, we expected,, pier capita lawful gambling expenditures directly reflect the <br />availability of gambling opportunities,. In Minnesota, Nebraska, North Da- <br />Per-capita <br />kota, and Alaska where, lawful gambling (especially pull-tabs) is readily <br />gamblingi <br />Hable at a, variety of sites, high, per capita expenditu ries resu <br />avai It. Ion -profit <br />organizations in Washington do, not generally sell pull-tabs, in commercial es- <br />Via <br />expenuitures <br />I <br />tablishments, but the commercial stimulant licensee sales keep the per capita <br />are greater in <br />gambling, expenditures high. Nebraska and Washington also allow pull-tabs to <br />states with <br />be sold ftlom coin-operated vending devices,. <br />Use of Gambling Proceeds <br />States generally allow, organizations to make reasonable expenditures neces- <br />sary to conduct gambling. When these expenses, are enumerated, the list <br />usually includes prizes,, gambling supplies,, maintenance and repair of gam- <br />bil,in,g equipment, rent, and compensation for bookkeeping and security <br />services. Advertising is an allowable expense in three states. <br />16 Adjusted net gambling receipts is defined by rule as gross receipts minus certain specified icxpenses <br />such as, prizes, taxes, equipment, and compensation., <br />