(1) Bingo licensees may use a receipting method that combines cash register receipting with another approved method of receipting bingo income.

(2) Licensees with gross gambling receipts over six hundred fifty thousand dollars in their previous license year must use combination receipting for income from sales of:

(a) Disposable bingo card packets; and

(b) Disposable bingo card sheets from a set of bingo cards divided into subgroups; and

(c) Electronically generated bingo cards, if sales transactions and issuing of cards are not completed and documented at the same time; and

(d) Bonus games.