Racing Promotions

Adopt A Dog Day 2024
Sunday, July 28
• Guests may enter by completing adoption papers by race 8 with a member of Stray Haven, filling out the official entry slip and placing it in the entry ballot box.
• After a designated race, a member of the Tioga Downs promotions staff will randomly select one winning entry slip.
• The winner will receive a $275 wagering voucher. The voucher may be picked up at the promotions table.
• Winners will have ten (10) minutes to report to the promotions table. Prizes not claimed within ten (10) minutes will be forfeited and will result in a re-draw until a winner is declared.
• Winners must be present to collect prize. Prizes are non-transferrable. Winners must be 18 years of age or older and present to win.
• Excluded patrons cannot participate in promotion.
• Winner must present State/Federal valid photo identification before prize can be claimed.
• Each prize winner grants the right to use their name, city of residence, and photograph in order to publicize their winnings. Street address and phone numbers will not be released for publicity.
• The following are ineligible to participate: employees of Tioga/Vernon Downs or any members of their immediate families, Owners, Drivers, Trainers and their agents who currently have horses racing at Tioga/Vernon Downs, Tioga/Vernon Downs agents, vendors or suppliers and their immediate families, Stable hands and backstretch workers of horses stabled and racing at Tioga/Vernon Downs.
• Tioga/Vernon Downs Management has the right to review all entries for proper qualifications.
• All of these rules and regulations are subject to the sole interpretation of American Racing & Entertainment LLC, Tioga/Vernon Downs, Inc in its sole discretion. Any decisions of Tioga/Vernon Downs Inc., American Racing & Entertainment LLC management with respect to any and all of these rules and regulations shall be final and binding on all participants.
• Odds on winning depend on the number of entries. No substitution of prizes is permitted.
• For names of winners, available at the conclusion of the offer, send a self-addressed, stamped envelope to Racing Department, American Racing-Tioga Downs, Inc. 2384 W. River Rd. Nichols, NY 13812.
• By participating in this promotion, participants agree to release and hold harmless Tioga Downs, its parent companies, subsidiaries, affiliates and related entities and their respective entities and their respective directors, officers, employees and agents from and against any claim and/or cause of action arising out of participating in this promotion or the receipt or use of any prize from this promotion.
Taxes
• Any valuation of the prize(s) stated awarded in this contest is based on available information provided to Tioga Downs/Vernon Downs from the provider, and the value of any prize awarded to a winner will be reported for tax purposes as required by law. Each winner is solely responsible for reporting and paying any and all applicable taxes related to the prize(s) and paying any expenses associated with any prize which are not specifically provided for in the official rules. Each winner must provide the Company with valid identification and a valid taxpayer identification number or social security number before any prize will be awarded. Any person winning over $600 in prizes from the Company will receive an appropriate IRS form 1099 at the end of the calendar year and a copy of such form will be filed with the IRS.

2024 Official Rules and Regulations
“$500 Handicapping Contest”
Scheduled Promotion Date: Saturday, August 10
• Entry is free. One entry per person. Entry forms may be picked up on day of contest at the Promotions Table.
• Contestants will select one (1) horse in each of the designated Tioga Downs live races.
• Contestants will amass a mythical bankroll if their selection officially finishes first or second in the designated race. Official $2 WIN and PLACE payoffs will be added to the mythical bankroll. Official race results will serve as the order of finish. The contestant who accumulates the highest mythical bankroll is the winner. For example, if your horse wins and pays $8.00 to win and $3.60 to place, you will add $11.60 to your mythical bankroll. Payoffs will be capped at $42 for WIN and $22 for PLACE.
• In the event of a tie for first place, the contestant that selects the most first-place finishers will be the winner. In the event of a tie for 2nd place, the prize will be split. If your horse is scratched, you will receive the post time betting favorite.
• Entry forms must be submitted to the Promotions Table prior to the start of the first designated contest race.
• Must be present to win and report to the Promotions Table within ten (10) minutes of contest winners being announced. If the winner or second place finisher fails to report within ten (10) minutes, the next contestant in the standings will be elevated. If that person fails to report within ten (10) minutes, it is up to the discretion of the promotions staff to continue down the list of standings or simply not award the prize that was not claimed.
• Any contestant that enters more than one entry will have all entries disqualified. Winners must be present to collect prize. Prizes are non-transferrable. Winners must be 18 years of age or older and present to win.
• Prizes will be awarded in the form of a wagering voucher as follows: 1st Place: $300, 2nd Place: $150.00, 3rd Place: $50.00
• Any prize money will be awarded at the end of the contest in the form of a wagering voucher. Prizes can be picked up at the official promotions table.
• Excluded patrons cannot participate in promotion.
• Winner must present State/Federal valid photo identification before prize can be claimed. Winner will be allowed ten (10) minutes to obtain identification if on property. If not, the winner will forfeit prize.
• Each prize winner grants the right to use their name, city of residence, and photograph in order to publicize their winnings. Street address and phone numbers will not be released for publicity.
• The following are ineligible to participate: employees of Tioga/Vernon Downs or any members of their immediate families, Owners, Drivers, Trainers and their agents who currently have horses racing at Tioga/Vernon Downs, Tioga/Vernon Downs agents, vendors or suppliers and their immediate families, Stable hands and backstretch workers of horses stabled and racing at Tioga/Vernon Downs.
• Tioga/Vernon Downs Management has the right to review all entries for proper qualifications.
• All of these rules and regulations are subject to the sole interpretation of American Racing & Entertainment LLC, Tioga/Vernon Downs, Inc in its sole discretion. Any decisions of Tioga/Vernon Downs Inc., American Racing & Entertainment LLC management with respect to any and all of these rules and regulations shall be final and binding on all participants.
• Odds on winning depend on the number of entries. No substitution of prizes is permitted.
• For names of winners, available at the conclusion of the offer, send a self-addressed, stamped envelope to Racing Department, American Racing-Tioga Downs, Inc. 2384 W. River Rd. Nichols, NY 13812.
• By participating in this promotion, participants agree to release and hold harmless Tioga Downs, its parent companies, subsidiaries, affiliates and related entities and their respective entities and their respective directors, officers, employees and agents from and against any claim and/or cause of action arising out of participating in this promotion or the receipt or use of any prize from this promotion.
Taxes
• Any valuation of the prize(s) stated awarded in this contest is based on available information provided to Tioga Downs/Vernon Downs from the provider, and the value of any prize awarded to a winner will be reported for tax purposes as required by law. Each winner is solely responsible for reporting and paying any and all applicable taxes related to the prize(s) and paying any expenses associated with any prize which are not specifically provided for in the official rules. Each winner must provide the Company with valid identification and a valid taxpayer identification number or social security number before any prize will be awarded. Any person winning over $600 in prizes from the Company will receive an appropriate IRS form 1099 at the end of the calendar year and a copy of such form will be filed with the IRS.

2024 Official Rules and Regulations
“Basset Hound Races”
Scheduled Promotion Date: Saturday, August 17
• Participants sign up through Facebook.
• Following two designated races, there will be heats of basset hound races (up to 10 dogs per heat). The dogs will run a designated distance from one owner to another. The top five dogs in each heat will advance to the finals after a designated third race.
• The owners of the top three dogs from the finals will be awarded prizes. Although prizes will be awarded, these races are purely for entertainment purposes and no wagering will be permitted on the races.
• Prizes are as follows: 1st Place: $100.00 resort gift card; 2nd Place: $50.00 resort gift card; 3rd Place: $25.00 resort gift card. Prizes can be picked up at the promotions table.
• Winners must be present to collect prize. Prizes are non-transferrable. Winners must be 18 years of age or older and present to win.
• Excluded patrons cannot participate in promotion.
• Winner must present State/Federal valid photo identification before prize can be claimed. Winner will be allowed ten (10) minutes to obtain identification if on property. If not, the winner will forfeit prize and it will not be awarded.
• Each prize winner grants the right to use their name, city of residence, and photograph in order to publicize their winnings. Street address and phone numbers will not be released for publicity.
• The following are ineligible to win: employees of Tioga/Vernon Downs or any members of their immediate families, Owners, Drivers, Trainers and their agents who currently have horses racing at Tioga/Vernon Downs, Tioga/Vernon Downs agents, vendors or suppliers and their immediate families, Stable hands and backstretch workers of horses stabled and racing at Tioga/Vernon Downs.
• Tioga/Vernon Downs Management has the right to review all entries for proper qualifications.
• All of these rules and regulations are subject to the sole interpretation of American Racing & Entertainment LLC, Tioga/Vernon Downs, Inc in its sole discretion. Any decisions of Tioga/Vernon Downs Inc., American Racing &
Entertainment LLC management with respect to any and all of these rules and regulations shall be final and binding on all participants.
• Odds on winning depend on the number of entries. No substitution of prizes is permitted.
• For names of winners, available at the conclusion of the offer, send a self-addressed, stamped envelope to Racing Department, American Racing-Tioga Downs, Inc. 2384 W. River Rd. Nichols, NY 13812.
• By participating in this promotion, participants agree to release and hold harmless Tioga Downs, its parent companies, subsidiaries, affiliates and related entities and their respective entities and their respective directors, officers, employees and agents from and against any claim and/or cause of action arising out of participating in this promotion or the receipt or use of any prize from this promotion.
Taxes
• Any valuation of the prize(s) stated awarded in this contest is based on available information provided to Tioga Downs/Vernon Downs from the provider, and the value of any prize awarded to a winner will be reported for tax purposes as required by law. Each winner is solely responsible for reporting and paying any and all applicable taxes related to the prize(s) and paying any expenses associated with any prize which are not specifically provided for in the official rules. Each winner must provide the Company with valid identification and a valid taxpayer identification number or social security number before any prize will be awarded. Any person winning over $600 in prizes from the Company will receive an appropriate IRS form 1099 at the end of the calendar year and a copy of such form will be filed with the IRS.

2024 Official Rules and Regulations

“Racing Bingo”

Scheduled Promotion Date: All Fridays in 2024 During Live Racing

Entry is free. One card per person. Racing Bingo Cards may be picked up on day of contest at the Promotions Table.

Bingo begins at the first race and runs through the final race.

Contestants will check off the allotted space on the front of their bingo cards as events happen.

The first (20) Single Line Bingo (one line, any direction) winners to bring their cards to the promotions paddock table will receive a $10 wagering voucher.

The first (1) Blackout Bingo (full card) winner to bring their card to the promotions paddock table will receive a $100 betting voucher.

Winners must be present to collect prize. Prizes are non-transferrable. Winners must be 18 years of age or older and present to win.

Excluded patrons cannot participate in promotion.

Winner must present State/Federal valid photo identification before prize can be claimed. Winner will be allowed ten (10) minutes to obtain identification if on property. If not, the winner will forfeit prize.

Each prize winner grants the right to use their name, city of residence, and photograph in order to publicize their winnings. Street address and phone numbers will not be released for publicity.

The following are ineligible to participate: employees of Tioga/Vernon Downs or any members of their immediate families, Owners, Drivers, Trainers and their agents who currently have horses racing at Tioga/Vernon Downs, Tioga/Vernon Downs agents, vendors or suppliers and their immediate families, Stable hands and backstretch workers of horses stabled and racing at Tioga/Vernon Downs.

Tioga/Vernon Downs Management has the right to review all entries for proper qualifications.

All of these rules and regulations are subject to the sole interpretation of American Racing & Entertainment LLC, Tioga/Vernon Downs, Inc in its sole discretion. Any decisions of Tioga/Vernon Downs Inc., American Racing & Entertainment LLC management with respect to any and all of these rules and regulations shall be final and binding on all participants.

Odds on winning depend on the number of entries. No substitution of prizes is permitted.

All taxes associated with the receipt or use of any prizes is the sole responsibility of the winner.

For names of winners, available at the conclusion of the offer, send a self-addressed, stamped envelope to Racing Department, American Racing-Tioga Downs, Inc. 2384 W. River Rd. Nichols, NY 13812.

By participating in this promotion, participants agree to release and hold harmless Tioga Downs, its parent companies, subsidiaries, affiliates and related entities and their respective entities and their respective directors, officers, employees and agents from and against any claim and/or cause of action arising out of participating in this promotion or the receipt or use of any prize from this promotion.

By participating in this promotion, participants agree to release and hold harmless Tioga Downs, its parent companies, subsidiaries, affiliates and related entities and their respective entities and their respective directors, officers, employees and agents from and against any claim and/or cause of action arising out of participating in this promotion or the receipt or use of any prize from this promotion.

Taxes

Any valuation of the prize(s) stated awarded in this contest is based on available information provided to Tioga Downs/Vernon Downs from the provider, and the value of any prize awarded to a winner will be reported for tax purposes as required by law. Each winner is solely responsible for reporting and paying any and all applicable taxes related to the prize(s) and paying any expenses associated with any prize which are not specifically provided for in the official rules. Each winner must provide the Company with valid identification and a valid taxpayer identification number or social security number before any prize will be awarded. Any person winning over $600 in prizes from the Company will receive an appropriate IRS form 1099 at the end of the calendar year and a copy of such form will be filed with the IRS.

2024 Official Rules and Regulations
“Mystery Voucher Pop Up”
Scheduled Promotion Date: Ongoing 2024
“¢ “Pop Up” promotion to be held during miscellaneous weeks from April-September as determined by the racing and marketing teams.
“¢ Guests will be alerted to the start of the contest via social media posts and in-house signage.
“¢ Promotion will run for 1 week, from Monday through Sunday.
“¢ The ten guests who wager the most money using their players card on “Winners Circle Rebate” program eligible wagers (Winner’s Circle Rebate Program rules attached), will receive a mystery voucher. Wagers must be made during the contest period.
“¢ After the conclusion of the contest period, the winners’ list will be available in the simulcast parlor the following Wednesday. The list will contain the names of the top ten players who are eligible to receive a Mystery Voucher.
“¢ Mystery Voucher will be prepared by the mutuel department and placed in a security envelope. Envelopes will be available on a first-come first-serve basis in the simulcast room. Each winner listed may only receive one voucher and must sign the winners list adjacent to his/her name confirming receipt of the mystery voucher envelope.
“¢ Winner’s must present valid ID before claiming voucher. ID and voucher will be photocopied by the mutuel teller presenting the prize.
“¢ Envelopes will contain mystery wagering vouchers valued from $5 – $100. One (1) envelope will contain a $100 voucher, One (1) envelope will contain a $50 voucher, three (3) envelopes will contain $10 vouchers and five (5) envelopes will contain $5 vouchers.
“¢ Mystery Vouchers will be available for 1 month from the posting date of the winners list. Unclaimed vouchers will be forfeited.
“¢ Excluded patrons cannot participate in promotion.
“¢ Winner must present State/Federal valid photo identification before prize can be claimed. Winner will be allowed ten (10) minutes to obtain identification if on property. If not, the winner will forfeit prize.
“¢ Each prize winner grants the right to use their name, city of residence, and photograph in order to publicize their winnings. Street address and phone numbers will not be released for publicity.
“¢ The following are ineligible to participate: employees of Tioga/Vernon Downs or any members of their immediate families living in the same household, Owners, Drivers, Trainers and their agents who currently have horses racing at Tioga/Vernon Downs, Tioga/Vernon Downs agents, vendors or suppliers and their immediate families, Stable hands and backstretch workers of horses stabled and racing at Tioga/Vernon Downs.
“¢ Tioga/Vernon Downs Management has the right to review all entries for proper qualifications.
“¢ All of these rules and regulations are subject to the sole interpretation of American Racing & Entertainment LLC, Tioga/Vernon Downs, Inc in its sole discretion. Any decisions of Tioga/Vernon Downs Inc., American Racing & Entertainment LLC management with respect to any and all of these rules and regulations shall be final and binding on all participants.
“¢ Odds on winning depend on the number of entries. No substitution of prizes is permitted.
“¢ For names of winners, available at the conclusion of the offer, send a self-addressed, stamped envelope to Racing Department, American Racing-Tioga Downs, Inc. 2384 W. River Rd. Nichols, NY 13812.
“¢ By participating in this promotion, participants agree to release and hold harmless Tioga Downs, its parent companies, subsidiaries, affiliates and related entities and their respective entities and their respective directors, officers, employees and agents from and against any claim and/or cause of action arising out of participating in this promotion or the receipt or use of any prize from this promotion.
Taxes
“¢ Any valuation of the prize(s) stated awarded in this contest is based on available information provided to Tioga Downs/Vernon Downs from the provider, and the value of any prize awarded to a winner will be reported for tax purposes as required by law. Each winner is solely responsible for reporting and paying any and all applicable taxes related to the prize(s) and paying any expenses associated with any prize which are not specifically provided for in the official rules. Each winner must provide the Company with valid identification and a valid taxpayer identification number or social security number before any prize will be awarded. Any person winning over $600 in prizes from the Company will receive an appropriate IRS form 1099 at the end of the calendar year and a copy of such form will be filed with the IRS.

Scheduled Promotion Date: Sunday, August 18
• Guests will submit a name suggestion for a foal on an entry slip prior to race 5. To help with suggestions, the names of the foal’s sire and dam will be displayed at the Promotions Paddock table and will be available in advance on Tioga Downs social media platforms.
• After the fifth race, a panel of five judges comprised of Tioga Downs and Allerage Farm personnel, will sort through the suggestions and decide on the top 3 names.
• After race 8, the five judges will hold a live vote, displaying their choice for the foal’s name on the videoboard. The name that receives the most votes decides the foal’s name.
• The guest who suggested the winning name will receive a Tioga Downs prize pack ($500 estimated value). Prize Pack includes a voucher for a 2-night stay at the Tioga Downs hotel, and a $200 Resort Gift Card.
• The winning guest’s name will be announced and they can pick up their prize at the Promotions Paddock Table. Prizes not claimed by the conclusion of the race card will be forfeited.
• Prizes are non-transferrable. Winners must be 18 years of age or older and present to win.
• Excluded patrons cannot participate in promotion.
• Winner must present State/Federal valid photo identification before prize can be claimed. Winner will be allowed ten (10) minutes to obtain identification if on property. If not, the winner will forfeit prize.
• Each prize winner grants the right to use their name, city of residence, and photograph in order to publicize their winnings. Street address and phone numbers will not be released for publicity.
• The following are ineligible to participate: employees of Tioga/Vernon Downs or any members of their immediate families, Owners, Drivers, Trainers and their agents who currently have horses racing at Tioga/Vernon Downs, Tioga/Vernon Downs agents, vendors or suppliers and their immediate families, Stable hands and backstretch workers of horses stabled and racing at Tioga/Vernon Downs.
• Tioga/Vernon Downs Management has the right to review all entries for proper qualifications.
• All of these rules and regulations are subject to the sole interpretation of American Racing & Entertainment LLC, Tioga/Vernon Downs, Inc in its sole discretion. Any decisions of Tioga/Vernon Downs Inc., American Racing & Entertainment LLC management with respect to any and all of these rules and regulations shall be final and binding on all participants.
• Odds on winning depend on the number of entries. No substitution of prizes is permitted.
• For names of winners, available at the conclusion of the offer, send a self-addressed, stamped envelope to Racing Department, American Racing-Tioga Downs, Inc. 2384 W. River Rd. Nichols, NY 13812.
Taxes
• Any valuation of the prize(s) stated awarded in this contest is based on available information provided to Tioga Downs/Vernon Downs from the provider, and the value of any prize awarded to a winner will be reported for tax purposes as required by law. Each winner is solely responsible for reporting and paying any and all applicable taxes related to the prize(s) and paying any expenses associated with any prize which are not specifically provided for in the official rules. Each winner must provide the Company with valid identification and a valid taxpayer identification number or social security number before any prize will be awarded. Any person winning over $600 in prizes from the Company will receive an appropriate IRS form 1099 at the end of the calendar year and a copy of such form will be filed with the IRS.

2024 Official Rules and Regulations
“Open Mic Night Giveaway”
Scheduled Promotion Date: Friday, August 23
• Guests will sign up to perform a 3-minute clean stand-up comedy set via the official Facebook post.
• Guests who sign up will be screened by the marketing team. Those selected to perform after a designated race will receive a $25 resort gift card and Tioga Downs Racing prize pack.
• Prizes may be picked up at the promotions paddock table at the conclusion of performer’s set.
• Unclaimed prizes will be forfeited. Winners must be 18 years of age or older to win.
• Excluded patrons cannot participate in promotion.
• Winner must present State/Federal valid photo identification before prize can be claimed.
• Each prize winner grants the right to use their name, city of residence, and photograph in order to publicize their winnings. Street address and phone numbers will not be released for publicity.
• The following are ineligible to participate: employees of Tioga/Vernon Downs or any members of their immediate families, Owners, Drivers, Trainers and their agents who currently have horses racing at Tioga/Vernon Downs, Tioga/Vernon Downs agents, vendors or suppliers and their immediate families, Stable hands and backstretch workers of horses stabled and racing at Tioga/Vernon Downs.
• Tioga/Vernon Downs Management has the right to review all entries for proper qualifications.
• All of these rules and regulations are subject to the sole interpretation of American Racing & Entertainment LLC, Tioga/Vernon Downs, Inc in its sole discretion. Any decisions of Tioga/Vernon Downs Inc., American Racing & Entertainment LLC management with respect to any and all of these rules and regulations shall be final and binding on all participants.
• Odds on winning depend on the number of entries. No substitution of prizes is permitted.
• For names of winners, available at the conclusion of the offer, send a self-addressed, stamped envelope to Racing Department, American Racing-Tioga Downs, Inc. 2384 W. River Rd. Nichols, NY 13812.
• By participating in this promotion, participants agree to release and hold harmless Tioga Downs, its parent companies, subsidiaries, affiliates and related entities and their respective entities and their respective directors, officers, employees and agents from and against any claim and/or cause of action arising out of participating in this promotion or the receipt or use of any prize from this promotion.
Taxes
• Any valuation of the prize(s) stated awarded in this contest is based on available information provided to Tioga Downs/Vernon Downs from the provider, and the value of any prize awarded to a winner will be reported for tax purposes as required by law. Each winner is solely responsible for reporting and paying any and all applicable taxes related to the prize(s) and paying any expenses associated with any prize which are not specifically provided for in the official rules. Each winner must provide the Company with valid identification and a valid taxpayer identification number or social security number before any prize will be awarded. Any person winning over $600 in prizes from the Company will receive an appropriate IRS form 1099 at the end of the calendar year and a copy of such form will be filed with the IRS.

2024 Official Rules and Regulations
“Corntastic – Corn Kernel Counting Contest”
Scheduled Promotion Date: Sunday, August 25
• Guests sign up at the promotions paddock table.
• Contestants must guess how many corn kernels are in the contest bin without going over. Their guesses will be recorded on official entry slips.
• The contestant that guesses closest to the actual total number of corn kernels in the bin without going over is the winner. The contestant with the second closest guess to the actual number of corn kernels in the bin without going over will be awarded the second place prize.
• Prizes are as follows: 1st Place: $100.00 wagering voucher; 2nd Place: $50.00 wagering voucher
• Any prize money will be awarded at the end of the contest in the form of a wagering voucher. Prizes can be picked up at the Promotions Table.
• Winners must be present to collect prize. Prizes are non-transferrable. Winners must be 18 years of age or older and present to win.
• Excluded patrons cannot participate in promotion.
• Winner must present State/Federal valid photo identification before prize can be claimed. Winner will be allowed ten (10) minutes to obtain identification if on property. If not, the winner will forfeit prize and it will not be awarded.
• Each prize winner grants the right to use their name, city of residence, and photograph in order to publicize their winnings. Street address and phone numbers will not be released for publicity.
• The following are ineligible to participate: employees of Tioga/Vernon Downs or any members of their immediate families, Owners, Drivers, Trainers and their agents who currently have horses racing at Tioga/Vernon Downs, Tioga/Vernon Downs agents, vendors or suppliers and their immediate families, Stable hands and backstretch workers of horses stabled and racing at Tioga/Vernon Downs.
• Tioga/Vernon Downs Management has the right to review all entries for proper qualifications.
• All of these rules and regulations are subject to the sole interpretation of American Racing & Entertainment LLC, Tioga/Vernon Downs, Inc in its sole discretion. Any decisions of Tioga/Vernon Downs Inc., American Racing & Entertainment LLC management with respect to any and all of these rules and regulations shall be final and binding on all participants.
• Odds on winning depend on the number of entries. No substitution of prizes is permitted.
• For names of winners, available at the conclusion of the offer, send a self-addressed, stamped envelope to Racing Department, American Racing-Tioga Downs, Inc. 2384 W. River Rd. Nichols, NY 13812.
• By participating in this promotion, participants agree to release and hold harmless Tioga Downs, its parent companies, subsidiaries, affiliates and related entities and their respective entities and their respective directors, officers, employees and agents from and against any claim and/or cause of action arising out of participating in this promotion or the receipt or use of any prize from this promotion.
Taxes
• Any valuation of the prize(s) stated awarded in this contest is based on available information provided to Tioga Downs/Vernon Downs from the provider, and the value of any prize awarded to a winner will be reported for tax purposes as required by law. Each winner is solely responsible for reporting and paying any and all applicable taxes related to the prize(s) and paying any expenses associated with any prize which are not specifically provided for in the official rules. Each winner must provide the Company with valid identification and a valid taxpayer identification number or social security number before any prize will be awarded. Any person winning over $600 in prizes from the Company will receive an appropriate IRS form 1099 at the end of the calendar year and a copy of such form will be filed with the IRS.