; compromises The sales tax administering authority is authorized to enter into written agreements with any person under which the person is allowed to satisfy liability for payment of any tax under this subtitle (and penalties and interest relating thereto) in installment payments if the sales tax administering authority determines that such agreement will facilitate the collection of such liability. The agreement shall remain in effect for the term of the agreement unless the information that the person provided to the sales tax administering authority was materially inaccurate or incomplete. The sales tax administering authority may compromise any amounts alleged to be due. 7 Special rules Sec. 701. Hobby activities. Sec. 702. Gaming activities. Sec. 703. Government purchases. Sec. 704. Government enterprises. Sec. 705. Mixed use property. Sec. 706. Not-for-profit organizations. 701. Hobby activities (a) Hobby Activities Neither the exemption afforded by section 102 for intermediate sales nor the credits available pursuant to section 202 or 203 shall be available for any taxable property or service purchased for use in an activity if that activity is not engaged in for-profit. (b) Status Deemed If the activity has received gross payments for the sale of taxable property or services that exceed the sum of— (1) taxable property and services purchased, (2) wages and salary paid, and (3) taxes (of any type) paid, in two or more of the most recent 3 calendar years during which it operated, then the business activity shall be conclusively deemed to be engaged in for profit. 702. Gaming activities (a) Registration Any person selling one or more chances is a gaming sponsor and shall register, in a form prescribed by the Secretary, with the sales tax administering authority as a gaming sponsor. (b) Chance Defined For purposes of this section, the term chance means a lottery ticket, a raffle ticket, chips, other tokens, a bet or bets placed, a wager or wagers placed, or any similar device where the purchase of the right