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Last Updated: 5/10/2013

Distributor Requirements

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

Beginning with the April 2013 filing period, you must file the required reports using the department's e-Services system.  This new system replaces Electronic Data Exchange (EDE).

For more information on filing requirements and how to file through e-Services, see the Lawful Gambling Distributor Instructions.

Changes and reminders

  • The XML inventory files are updated to reflect new reporting requirements for electronic games.
  • Missing games are taxed at 6 percent of the ideal gross of each sheet or game for all forms of gambling
    (M.S. 297E.02, subd. 6a).
  • The confirming purchases file is no longer be required. The last file was required for December 2012 sales (due January 20, 2013).