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Last Updated: 7/25/2018

Lawful Gambling Tax

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Lawful Gambling Tax

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Forms Updated for Sports-themed Tipboards

We updated our forms to include sports-themed tipboards. A sports-themed tipboard is a board, placard, or other device that contains a grid of predesignated numbers. The winning numbers are determined by the numerical outcome of one or more professional sporting events.

What forms do I need to use?

Starting with the July 2018 period (due August 20) you must report all sports-themed tipboard activity on:

Gross receipts from sports-themed tipboards are exempt from lawful gambling taxes but are still subject to the monthly regulatory fee.

See the Lawful Gambling Tax Instructions for more information.

What is the retention period of sports-themed tipboards?

You must keep all gambling-related records for at least 3½ years. The retention period starts on the due date of the return on which you reported the game, or the date you actually filed the return, whichever is later.

See Lawful Gambling Records for more information.

Distributors and Manufacturers

We updated our instructions to include information on how to report the sales of sports-themed tipboards in the Monthly Inventory Sales File. See the Lawful Gambling Distributor Instructions or Lawful Gambling Manufacturer Instructions for more information.

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