You are in the business of gambling or wagering if you:

  • Are in the business of accepting wagers
  • Conduct a wagering pool or lottery, or
  • Are required to be registered and received wagers for or on behalf of another person, but did not report that person's name and address.
Examples include Keno Writers, Blackjack dealers, lotteries conducted for profit (including the numbers game), policy, punch boards, and similar types of wagering.