Minnesota Gambling Control Board

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Minnesota Gambling Control Board

Minnesota Gambling Control Board Raffles
Minnesota Gambling Control Board Website
Registered nonprofit organizations may conduct lawful (charitable) gambling such as bingo, pull-tabs, tip boards, and paddle tickets. Some food or bar establishments lease or grant space to these organizations.
Lawful gambling and gambling devices are governed by Minnesota Statutes Chapter 349 and are overseen by the Gambling Control Board. From 1945 through 1981, limited gambling for charitable purposes was permitted in Minnesota; no other type of gambling was lawful. Minnesota Gambler is a charitable gambling management program designed to keep you in compliance with Minnesota State Gambling Control Board and Minnesota Department of Revenue rules and regulations. We are the only software company that has written software for all the facets of the industry including manufacturers, distributors,.
These activities are subject to the state's Lawful Gambling Tax (but not sales tax).

For more information:

See Gambling Taxes
Visit the Gambling Control Board website
Call the Gambling Control Board at 651-539-1900
A retail sale is: Loose slots in reno nv.

For more information:
See Gambling Taxes
Visit the Gambling Control Board website
Call the Gambling Control Board at 651-539-1900
A retail sale is: Loose slots in reno nv.
The sale, lease, or rental of tangible personal property
The sale of tangible personal property used in conducting lawful gambling under chapter 349 or State Lottery under chapter 349A and is not considered a sale of property for resale
The table below explains when sales tax applies to the sale of gambling devices and equipment.
Minnesota Gambling Control Board RafflesQuestionIs the Item Taxable?References
Is the rental of electronic gaming devices taxable?Yes. The lessee is responsible for the sales tax on the rental or lease of the equipment. It does not matter if there is a revenue sharing agreement.Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are monthly equipment charges taxable?Yes. The lessee is responsible for the sales tax on the rental or lease of the equipment.Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are revenue sharing agreements taxable?Yes. The lessee is responsible for the sales tax on the total sales price of the rental or lease of an electronic gaming device – even when the sales price is separated into various components.Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are bingo cards and pull-tabs taxable?Yes. The retailer is responsible for the sales tax unless an exemption applies – including purchases of digital products.Minnesota Statutes 297A.61, subds. 3(i) and 7
Are electronic pull-tabs taxable?Yes. The retailer is responsible for the sales tax unless an exemption applies – including purchases of digital products.Minnesota Statutes 297A.61, subds. 3(i) and 7
Are apps for electronic gaming devices taxable?Yes, they are taxable when sold to the distributor.Minnesota Statutes 297A.61, subds. 3(i) and 7
Is the sale of the software taxable?Yes, they are taxable when sold to the distributor.Minnesota Statutes 297A.61, subd. 17
Does local sales and use tax apply when the city also has a local gambling tax?No. However, Minnesota sales tax (6.875%) still applies.Minnesota Statutes 349.213, subd. 3
Are purchases of gambling equipment by a 501(c)3 organization with a gambling license taxable?Yes. These organizations must pay sales tax when they purchase, lease, or rent gambling devices and equipment.
Minnesota Statutes 297A.70, subd. 4
Minnesota Rule 8130.6200, subp. 8
Minnesota Gambling Control Board WebsiteIf you have any questions, email us at salesuse.tech@state.mn.us.

Question	Is the Item Taxable?	References
Is the rental of electronic gaming devices taxable?	Yes. The lessee is responsible for the sales tax on the rental or lease of the equipment. It does not matter if there is a revenue sharing agreement.	Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are monthly equipment charges taxable?	Yes. The lessee is responsible for the sales tax on the rental or lease of the equipment.	Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are revenue sharing agreements taxable?	Yes. The lessee is responsible for the sales tax on the total sales price of the rental or lease of an electronic gaming device – even when the sales price is separated into various components.	Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are bingo cards and pull-tabs taxable?	Yes. The retailer is responsible for the sales tax unless an exemption applies – including purchases of digital products.	Minnesota Statutes 297A.61, subds. 3(i) and 7
Are electronic pull-tabs taxable?	Yes. The retailer is responsible for the sales tax unless an exemption applies – including purchases of digital products.	Minnesota Statutes 297A.61, subds. 3(i) and 7
Are apps for electronic gaming devices taxable?	Yes, they are taxable when sold to the distributor.	Minnesota Statutes 297A.61, subds. 3(i) and 7
Is the sale of the software taxable?	Yes, they are taxable when sold to the distributor.	Minnesota Statutes 297A.61, subd. 17
Does local sales and use tax apply when the city also has a local gambling tax?	No. However, Minnesota sales tax (6.875%) still applies.	Minnesota Statutes 349.213, subd. 3
Are purchases of gambling equipment by a 501(c)3 organization with a gambling license taxable?	Yes. These organizations must pay sales tax when they purchase, lease, or rent gambling devices and equipment.	Minnesota Statutes 297A.70, subd. 4 Minnesota Rule 8130.6200, subp. 8