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Last Updated: 10/26/2017

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

    Form G1, Schedule B2, Barcode label sheet, and any other required accompanying forms/schedules such as the Schedule ER, Schedule NRL, and Form G7430.

    You must electronically file the Lawful Gambling Receipts and Expenses by Site, Lawful Purpose Expenditures and Lawful Gambling Fund Reconciliation with Gambling Control Board.   ​

  • How do we handle game destruction?Back to top

     

    Bingo paper and raffle tickets
    • If you wish to destroy bingo paper or raffle tickets, call our office and ask to speak to a Revenue Tax Specialist to arrange for a delivery time.
    Pull-tabs, tipboards, paddletickets
    • If you have a pull-tab, tipboard or paddleticket game that you do not want to put into play, or a damaged game that cannot be put into play, contact your distributor first 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 the Lawful Gambling Tax Unit and we will either direct you to either destroy the game or send the game to us to destroy.
    • Report the game(s) on a Schedule B2, Lawful Gambling Report of Barcoded Games, and check the box for "Destroyed with approval." Complete a separate Schedule B2 for each type of destroyed game (pull-tabs, tipboards or paddletickets).
    • You will be required to send us the unplayed game and a copy of the Schedule B2 on which it was reported. We will certify the Schedule B2 so that you may claim a refund for the unsold tickets. We will also provide you with a written receipt that the game was received and destroyed. You must keep the receipt in your permanent gambling records for at least 3.5 years.
    • If you destroy unplayed games without receiving approval, the game will be treated as a missing game. You will need to report the game on your next monthly return at ideal amounts, pay any tax liability due and deposit the ideal net receipts into your gambling account with funds from a non-gambling source.
    Games destroyed by a catastrophic event
    • If unplayed games, games in play, and/or played game remnants are destroyed by a catastrophic event (e.g., fire, flood, tornado, etc.), call our office for instructions.