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Lawful Gambling Tax Requirements
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Nonprofit organizations that conduct lawful gambling activity must file Form G1, Lawful Gambling Monthly Tax Return and schedules and pay the tax due each month.
Currently there are two taxes collected:
- Net Receipts Tax on non-linked bingo, raffles, and paddletickets (8.5%)
- Combined Net Receipts Tax on net receipts from electronic and paper pull-tabs, electronic linked bingo, tipboards, and interest and other income (Go to Combined Net Receipts Tax)
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You must file a return and pay the tax due by the 20th of the month for the previous month's gambling activity. (For example, your January return and payment are due by February 20.) If you receive a filing extension, you must still pay any tax owed by the 20th. If you do not, we will assess penalty and interest.
If the due date falls on a weekend or holiday, your return and payment are due by the next business day.
You can file:
If your organization did not have gambling activity to report, you still must file the return and check the "No gambling activity this month" check box.
Assembling Tax Return
If you file on paper, include all the required schedules with the return, in the following order (top to bottom):
- Form G1
- Schedule NRL
- Schedule ER
- Schedule B2
- Barcode Label Sheet
Note: Do not attach the Worksheet E. Keep the worksheet with your records.
If your return is incomplete or missing information, we will notify you by mail what you need to send to us. If the delay causes your return to be late, any tax that you owe will be subject to penalty and interest.
For more information, go to Minnesota Lawful Gambling Tax instructions.
