Untaxed Gambling Product
Any person, organization or business that possesses or sells untaxed pull-tabs, tipboards or other gambling product is liable for a 6% ideal gross tax on the product. (Minnesota Statute 297E.02, subd. 7.)
Gambling product includes bingo hard cards, bingo paper sheets, or linked bingo paper sheets; pull-tabs; tipboards; paddletickets and paddleticket cards; raffle tickets; or any other ticket, card, board, placard, device, or token that represents a chance, for which consideration is paid, to win a prize.
If you possess or sell untaxed pull-tabs, tipboards or other gambling product, you must file Form UTG, Untaxed Gambling Product Tax Return, and pay the tax liability on or before the 20th day of the month following the month in which the games were played or in your possession.
We may assess tax based on personal knowledge or information made available to us. You may receive a demand to file letter, with the amount of tax due, by mail or we may serve the notice in person and demand immediate payment of the tax due. The tax imposed does not apply to tax-exempt gambling.
File and Pay
Contact us for Form UTG. Complete the return and pay the tax due by check or money order. You must include a payment voucher. Mail your return and payment to us as directed on the form.