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.)