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Last Updated: 6/19/2018

Frequently Asked Questions

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Lawful Gambling Tax

651-297-1772
8:00 a.m.- 4:30 p.m. Mon.- Fri.

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  • How do I handle game destruction?Back to top

    Bingo paper

    • If you want to destroy bingo paper, call us at 651-297-1772 for options on how to deliver the bingo paper to the Department of Revenue.
    Barcoded games
    • If you have a pull-tab, tipboard, paddleticket, or raffle board game that you do not want to put into play, or a damaged game that you cannot put into play, contact your distributor to see if you can get credit for the cost of the game and/or tax paid on the game.
    • If you cannot get credit for the game, contact us and we will direct you to either destroy the game or send the game to us to destroy.
      • Report the game(s) on the Lawful Gambling Report of Barcoded Games (Schedule B2), and check the box for “Destroyed with Revenue approval.” Complete a separate Schedule B2 for each type of destroyed game (pull-tabs, tipboards, paddletickets, or raffle board).
    • If you send the game to us to destroy, include a copy of the Schedule B2 you reported it on. We will certify the Schedule B2 and provide you with a written receipt that we received the game and destroyed it. You must keep the receipt in your permanent gambling records for at least 3½ years.
    • If you destroy an unplayed game without our approval, we will treat it as a missing game. You must report the game on your next monthly return at the ideal amount and pay any tax liability due.
    Games destroyed by a catastrophic event
    • If your an unplayed games, games in play, and/or played game remnants are destroyed by a catastrophic event (e.g., fire, flood, tornado, etc.), call us for instructions.