Although manufacturers don't pay Lawful Gambling Tax, they must electronically submit an inventory sales file to the Minnesota Department of Revenue to report any activity for the previous month. This report is due by the 20th day of the month following the month of activity.
Your inventory sales file must include all sales and credits of gambling product (defined in Minnesota Statute 297E.01, subd. 7) or gambling equipment (defined in M.S. 349.12, subd. 18) that occurred in Minnesota.
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).