Just needed some advice on best practices for verifying that business revenues do not come from ineligible sources (50% rule).
My exempt business are mostly c-stores, fast food, grocers, recreational (skiing, swimming), ATM service and retail.

I had a form I asked my customers to complete each year quantifying their revenue sources. You could generally get into a comfort level fairly quickly through an account review and simply observing store traffic. If numbers were close, additional documentation would be required. If numbers were very close, even to the point of 60% eligible/40% ineligible, I usually didn't exempt. We don't have lottery, so it is easier in AL.

I leaned toward exempting those entities that were, without question, conducting MSB activities more as an accommodation to customers such as C-stores and grocers.