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Last Updated: 10/26/2017

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Lawful Gambling Tax

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Lawful Gambling Tax > Resources

  • What is nonprofit lawful gambling?Back to top

    In Minnesota, nonprofit lawful gambling activities include bingo, electronic bingo, paddletickets, raffles, tipboards, pull-tab and electronic pull-tab games.​

  • Are lottery tickets, pari-mutuel betting or games at casinos included in nonprofit lawful gambling?Back to top

    The Minnesota Lottery, slot machines and games at a casino or betting on a horse race at Canterbury Downs are not included in nonprofit lawful gambling.​

  • 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.​

  • 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.​

  • What is the Gambling Control Board Regulatory Fee?Back to top

    A regulatory fee of 0.125 percent of the monthly gross profits is imposed to fund the Gambling Control Board. If there are no taxes due, the fee may be accrued until the total owed is $50, but must be paid with the March, June, Sept. and Dec. returns even if the total owed is less than $50. (M.S. 349.165, subd. 3 (b)).​