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Last Updated: 12/31/2015

Distributor Requirements

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Lawful Gambling Tax

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Licensed lawful gambling distributors must electronically submit a monthly inventory sales file and an annual certified inventory report to the Minnesota Department of Revenue.

If you sold or are in possession of any gambling product (defined in Minnesota Statutes 297E.01, subd. 7) or gambling equipment (defined in M.S. 349.12, subd. 18), you must submit the following reports:

  • Inventory Sales File to report all gambling products and equipment sold to businesses and individuals in Minnesota. 
    This report is due by the 20th of the month following the month of activity. 
  • Certified Inventory to certify all gambling products and equipment in inventory as of your fiscal year end. 
    This report is due 30 days after your fiscal year end.

File electronically with e-Services

You must file the required reports using the department's e-Services system. Click here for the schema file.

For more information on filing requirements and how to file your reports, see the Lawful Gambling Distributor Instructions.