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.
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.
COVID-19 Penalty Relief
You may ask us to cancel or reduce penalties and interest for late filing or payment if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For details, see Penalty Abatement for Businesses.
For more state tax updates and information, see Our Response to COVID-19.