"Games of chance" mean bingo, beano, keno, raffles, lotteries, pull-tabs, scratch-offs, pari-mutuel betting, poker tournaments, Calcutta, wagering, pickle jars, punchboards, slot machines, tip boards, tip jars, horse races, dog races, jai alai, and other wagering transactions, subject to federal income tax withholding under Internal Revenue Code §§ 3402(q) or 3406.
N.H. Admin. Code § Rev 3101.01
#9689-B, eff 4-2-10