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Last Updated: 7/16/2018

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Lawful Gambling Tax

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Lawful Gambling Tax > File and Pay

  • What forms must I submit to the Department of Revenue?Back to top

    ​Form G1, Schedule B2, Barcode Label Sheet (paper filers only), and any other required accompanying forms/schedules such as the Schedule ER, Schedule NRL, and Form G7430.

  • How do I calculate combined net receipts tax?Back to top

    If line 8 on Worksheet E is:
    over​ but no more than subtract from line 8​ multiply result by add
    $0​ $87,500​ 9% (.09)​ $0​
    $87,500​ $122,500​ $87,500​ 18% (.18)​ $7,875​
    $122,500​ $157,500​ $122,500​ 27% (.27)​ $14,175​
    $157,500​ $157,500​ 36% (.36)​ $23,625​
     ​

     Enter the result on line 9, Worksheet E.

  • If I make changes to a return for one month that affects Worksheet E, do I need to file amended returns for later periods?Back to top

    ​Possibly. If you amend a return, it may affect the Combined Net Receipts Tax (Worksheet E) calculation on subsequent worksheets. If this happens, you must file an amended Form G1 for every period, from July 1 to June 30, affected by changes to Worksheet E . You must pay all additional tax due when you file the amended return. If you do not, we may assess penalty and interest on the unpaid tax.

    Example: In March 2018 an organization discovered an unreported pull-tab game should have been reported on the November 2017 Form G1. The organization must amend the November 2017 return to include the receipts from the game and calculate the additional tax due.

    The organization must also update the Combined Net Receipts Tax on Worksheet E for November 2017 with the net receipts from the game. The December, January, and February Worksheet E line 10 amounts must be updated to reflect the amended November 2017 amount, which results in an increase in the net receipts. The organization must file amended returns for December, January, and February and pay the tax due.