Lawful Gambling Record Retention

Keep gambling-related records for at least 3.5 years after the return due date or the date you filed the return, whichever is later. We may inspect your records at any reasonable time without notice or a search warrant.

When you file a return on time, the retention period starts on the return due date. It does not start on the invoice purchase date or the date you removed the game from play. For example, if you report a game on your May 2024 return and file that return by the due date (June 20), the retention period begins June 20, 2024, and ends December 20, 2027.  

When you file a return after the due date, the retention period starts on the date you filed the return. For example, if you report a game as played on your January 2024 return, but file the return late on April 15, 2024, the retention period begins on April 15, 2024, and ends October 15, 2027.

Your organization still needs keep its records for the entire 3.5-year retention period, regardless of any recent audits or compliance reviews. This includes any visit by the Department of Revenue, Minnesota Gambling Control Board, Minnesota Department of Public Safety, IRS, or any other agency.

Keep pull-tabs, tipboards, paddletickets, and raffle boards, including:

• Unsold tickets
• Winning tickets
• Prize receipts
• Game flares
• Game tracking sheets

These game remnants are tax records and the basis for your tax returns. We may inspect the games to verify that you reported them correctly.

Keep the games in a dry and secure location that is convenient for the gambling manager to access. Do not store the game remnants in an area where they might get damaged.

Contact us if a game remnant is lost, missing, or destroyed before the end of the retention period. We may assess tax based on the difference between the ideal net receipts of the game and the value of the net receipts reported on your tax return. Ideal net receipts is the amount you would receive if all tickets were sold and all prizes were paid.

Use the information in the table to determine how long you must keep a game before you can destroy it.

To find the retention end date, match the month and year the game was reported. For example, if the game was reported on the May 2024 return, and you filed the return on time, you can destroy the game on December 20, 2027.

Note: This retention schedule applies only to returns filed by the due date. If your organization files a return past the due date, you must calculate the retention period based on the date you filed the return.