Gambling Tax Payment Extension
The Minnesota Department of Revenue will grant a 30-day Lawful Gambling Tax extension upon request for payments due on Friday, March 20, if needed due to COVID-19.
Businesses and nonprofit organizations with a monthly Lawful Gambling Tax payment that request an extension by March 27 will have until April 20 to make that payment.
These taxpayers should still file their return by March 20, if possible. For taxpayers who cannot do so, we will allow a filing extension until April 20 if they request it by March 27.
At this time, the grace period for penalty and interest is only for the March 20 payment. Taxpayers can request additional relief from penalty and interest after April 20 for reasonable cause, including emergency declarations by the president and governor due to COVID-19. See Abatement Information for Businesses.
We will continue to monitor the situation and provide additional information and guidance. See Our Response to COVID-19.
Note: Organizations can request extensions by email, fax, or secure message in e-Services. The request should include the organization’s name, address, federal and state tax ID numbers, license number, and the month for which they are requesting an extension.
Licensed lawful gambling organizations pay gambling taxes and/or fees on non-linked bingo, raffles, paddletickets, electronic-linked bingo, tipboards, sports-themed tipboards, and electronic and paper pull-tabs. (See Minnesota Statutes, Chapter 297E.)
The lawful gambling industry includes manufacturers of games and gaming equipment, distributors who sell games and gaming equipment, and nonprofit organizations who purchase games and conduct lawful gambling.
Manufacturers, distributors, and organizations must be licensed through the Minnesota Gambling Control Board. (See Minnesota Statutes, Chapter 349.)