K.S.A. 75-5174: Same; power to regulate, license and tax charitable games.

(a) The power to regulate, license and tax the management, operation and conduct of and participation in games of bingo and raffles is hereby vested exclusively in the state.

(b) The raffle of a motor vehicle shall be deemed an isolated or occasional sale of such motor vehicle to the raffle winner and subject to retailer's sales tax pursuant to K.S.A. 79-3603(o), and amendments thereto.