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Is this prize taxed?

All taxes (federal, state and local) as well as any expenses not specified in these Official Rules as being provided as part of each Prize are that Prize winners’ sole responsibility. Each Prize is nontransferable and no substitutions are allowed, except in Sponsor’s sole discretion. Sponsor, in its sole discretion, reserves the right to substitute prize of the same approximate retail value. Winners will be issued an IRS 1099 form.

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