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 />
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