Tax 61.08(11)(f)(f) The retailer may not play the lottery games by using any method other than random, fair chance, or by any method contrary to the principle that every lottery ticket has an equal and random chance of winning. Tax 61.08(11)(g)(g) The retailer shall make player brochures available to potential lottery ticket customers and explain the game rules when requested. Tax 61.08(11)(h)(h) The retailer may not add any service fee, handling fee, or other expense to the purchase of a ticket or share. Tax 61.08(11)(j)(j) The retailer may not charge any service fee, handling fee or other cost when validating a ticket regardless of whether the ticket or share is a winning or non-winning ticket or share, without the written permission of the administrator. Tax 61.08(11)(k)(k) The retailer may not conduct sales of lottery tickets or shares to off-premises customers by telephone, email, instant messaging or similar electronic means, or by mail, parcel, delivery service, or similar service. Tax 61.08(13)(a)(a) The retailer shall be responsible for the condition and security of lottery tickets received. If the retailer’s lottery tickets are lost, stolen, mutilated, damaged, unaccountable, or otherwise unsalable, the retailer shall be solely responsible for those tickets. Except as provided in pars. (c) and (cm), the administrator may not reimburse the retailer for those losses. Tax 61.08(13)(b)(b) The retailer shall report by telephone within 24 hours any stolen tickets to the Wisconsin lottery, consistent with the instructions for reporting stolen tickets as indicated in the retailer contract. Tax 61.08(13)(c)(c) The administrator may credit the retailer’s account for the value that the retailer paid for instant scratch tickets that are unsalable after all the following conditions are met: Tax 61.08(13)(c)1.1. The tickets became unsalable due to any malfunction of lottery equipment used in the sale of the tickets or if the tickets are deemed to be misprinted or void, consistent with the features and procedures document of the game to which the ticket or share belongs. Tax 61.08(13)(c)2.2. The unsalable tickets are returned to the lottery before the settlement date of the game to which the pack belongs. Tickets returned after the settlement date may not be credited for value by the administrator. Tax 61.08(13)(c)3.3. There is no validation of any ticket that is returned for credit, and the latex or other protective measures on each returned ticket show no signs of tampering. Tax 61.08(13)(c)4.4. At the discretion of the administrator, the lottery may assess a service charge against the retailer account to recover the cost of returning the tickets. Tax 61.08(13)(c)5.5. Credit shall be the retailer’s purchase price, and any credit or service charge shall be made to the retailer’s electronic fund transfer account. Tax 61.08(13)(cm)1.1. The administrator may credit the retailer’s account for the value the retailer paid for instant scratch tickets that are stolen. In determining whether to provide credit, the administrator may consider the following factors: Tax 61.08(13)(cm)2.2. Credit under this paragraph shall be the retailer’s purchase price, and any credit shall be made to the retailer’s electronic fund transfer account. Tax 61.08(13)(d)(d) In the event that the lottery administrator announces a settlement date for a game, a retailer may return tickets for credit on or before that announced settlement provided that conditions under par. (c) 2. to 5. are met. Tax 61.08(13)(e)(e) The administrator may charge a retailer for shipments delivered on a date different than the retailer’s scheduled order delivery date or shipped on a date other than the retailer’s shipment date. If a retailer is charged, the expense shall be limited to the cost of the delivery. Tax 61.08(14)(a)(a) All lottery tickets received by the retailer shall be deemed to have been purchased by the retailer. Tax 61.08(14)(b)(b) The retailer’s accounting records and correspondence under par. (a) shall be available to the administrator for examination and copying during the retailer’s regular business hours. All of those records and correspondence are subject to seizure and audit without prior notice.