Lawful Gambling Tax Requirements

Instructions 

Lawful Gambling Distributor Instructions 

Lawful Gambling Manufacturer Instructions 

Lawful Gambling Tax Instructions 

Forms

Barcode Label Sheet

B2, Lawful Gambling Report of Barcoded Games 

CI, Annual Certified Physical Inventory and Cash Count Summary 

DA101, Lawful Gambling Distributor Permit Application

ER, Lawful Gambling Tax Credit for Exempt Raffles  

G1, Lawful Gambling Monthly Tax Return  

INV, Annual Certified Physical Inventory and Cash Count by Site

NRL, Net Receipts Loss 

Worksheet E, Lawful Gambling Combined Net Receipts Tax

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:

• Electronically through our e-Services system (see File Lawful Gambling Tax Electronically)
• On paper (if your organization sells electronic linked bingo and pull-tab games, you must file your return electronically)

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 your monthly tax return

If you file on paper, include all the required schedules with the return, in the following order (top to bottom):

1. Form G1
2. Schedule NRL
3. Schedule ER
4. Schedule B2
5. 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, see the Minnesota Lawful Gambling Tax instructions.

You can pay this tax:

• Electronically through e-Services, by debit or credit card, or by ACH credit
• By check using a payment voucher, unless your business is required to pay electronically (see Electronic Payment for Business)

See Make a Payment for more information.