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Last Updated: 5/10/2013
Lawful Gambling Tax
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Lawful Gambling Tax
651-297-1772
8:00 a.m.- 4:30 p.m. Mon.- Fri.
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Top FAQs
What is nonprofit lawful gambling?
Are lottery tickets, pari-mutuel betting or games at casinos included in nonprofit lawful gambling?
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2013 Lawful Gambling Tax Newsletter
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Other Agencies
Gambling Control Board (651-639-4000)
Minnesota Department of Public Safety, Alcohol and Gambling Enforcement Division (651- 201-7507)
IRS (800-829-4933)
Allied Charities of Minnesota (651-224-4533)
Revenue Notices
#07-04, Revocation of Revenue Notices
#04-10, Sales and Use Tax-Exemption for Fund-Raising Events - Lawful Gambling Activities
#95-02, Lawful Gambling Tax-Refund on Defective Pull-Tabs or Tipboards Corrected by Revenue Notice 02-20
#94-19, Special Taxes-Discounts and Coupons in Relation to Bingo Gross Receipts
#94-13, Lawful Gambling -Annual Audit and Financial Reviews of Licensed Organizations Repealed by Revenue Notice 03-04. Also see Revenue Notice 91-14
#93-22, Sales and Use Tax-Concession and Gaming Prizes Revoked by Revenue Notice 98-22
#92-08, Lawful Gambling -Annual Audit of Licensed Organizations Revoked by Revenue Notice 07-04
#91-14, Lawful Gambling -Annual Audit of Organizations Licensed to Conduct Lawful Gambling Revoked by Revenue Notice 07-04. Also see Revenue Notice 94-13
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