The Deli Giveaways’ Official Rules and Terms

1. Only one entry per person.
2. No employees or relatives of The Deli or Sponsor will be allowed to enter to win at The Deli’s Giveaways.
3. Entered Users agree to release The Deli and its agents, advertisers, sponsors or promotional partners, from all liability arising from participation in any Contest or Giveaway.
4. Neither The Deli nor its sponsors will provide transportation as part of any Scooptacular Giveaway, unless otherwise noted. All travel related expenses will be the responsibility of the winner.
5. If indicated on the The Deli.com/contest page as “Open to U.S. Residents Only”, the The Deli Giveaway will only be available to legal residents of the Unites States of America and the District of Columbia who are eighteen (18) years of age or older at the time of contest. Void in Puerto Rico, and wherever prohibited or restricted by law.
6. Winners will be notified by email within a week of the contest closing and must respond within 7 days or forfeit the prize. Winner must provide a U.S. mailing address (no P.O. boxes) where the prize can be shipped.
7. If the winner fails to claim the prize within 7 days, we will select another winner via http://www.random.org.
8. Winners will be announced in one of The Deli’s Facebook profiles (depending on the prize) following the Contest.
9. Winners will not be eligible to win another Giveaway until 6 months after the Contest they won.
10. Giveaways are only open to The Deli subscribers, and thereby require that you enter your email address to become a subscriber. The Deli reserves the right to share these email addresses with the specific sponsor of the contest that you are entering.  You can opt-out of The Deli’s newsletter and remain in the running for the giveaway, and opt-out of any future promotions coming to you from the contest sponsor.
11. All applicable taxes, including all federal, state, local and other taxes and any license, destination and delivery charges are the sole responsibility of Winner. Winner may be issued a 1099 tax form for the ARV of the Prize.
12. Prize specifications will be determined in the Sponsor’s sole discretion. No cash redemption or prize substitution allowed, except by the Sponsor, who reserves the right in its sole discretion to substitute cash value or another prize of equal or greater value in the event that the stated prize is unavailable. Prize is non-transferable. The Prize will be awarded provided it is properly claimed. The Prize is awarded “as is” and without warranty, express or implied (including without limitation, any implied warranty of merchantability or fitness for a particular purpose).
13. Prizes will be fulfilled by third party partners, and may take up to 8 weeks to arrive.

Tax Implications & Requirements

1. Prizes are viewed by the IRS as taxable income, and should be reported as such. Prizes with a value of $600 or more must be reported to the IRS and the winner on a Form 1099-MISC. This filing puts the IRS “on notice” to look for that income to be reported on the winner’s Form 1040. (Click for more information.)
2. For prizes valued at over $600, The Deli will request the winner’s Social Security or Tax ID number and issue them a Form 1099-MISC (by January 31 of the year after the prize is won.)
3. If you receive a Form 1099-MISC, you are required to report the income listed on your annual tax return. Prizes valued at less than $600 should be reported as miscellaneous income as well (in the amount of their retail value at the time of the contest). Contactjanice@The Deli.com if there’s any question of retail value. This “prize income” should be included on Line 21 of your Form 1040.