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Last Updated: 10/26/2017

Frequently Asked Questions

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Lawful Gambling Tax

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Related Information

Lawful Gambling Tax > File and Pay > No activity returns

  • What records do I need to keep?Back to top

    You are required to maintain complete, accurate and legible records supporting all your gambling activities. Records include, but are not limited to:

    • Winning and unsold tickets for pull-tab, tipboard, paddlewheel and raffle games and game flares
    • Reports and statements, including checker's records for each bingo occasion
    • Cash journals, ledgers, deposit slips, register tapes and bank statements supporting gambling activity receipts
    • Invoices that represent purchases of gambling products
    • Canceled checks or substitute checks and other documents supporting gambling activity expenditures
    • Organization minutes

  • How long do I need to keep records?Back to top

    You must keep gambling-related records for at least 3.5 years. We may inspect your records at any reasonable time without notice or a search warrant.

    The retention period starts on the return due date. It does not start on the invoice purchase date or the date you removed the game is  from play.

    For example, if you report a game as played on your January 2017 return (due February 20), the retention period begins Feb. 20, 2017, and ends on Aug. 20, 2020.

    Keep a copy of all tax returns, schedules and worksheets for your records, including all amended returns.​