Minnesota Lawful Gambling Tax Instructions Booklet - Minnesota Department Of Revenue Page 2
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13Contents
Directory
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Minnesota Department of Revenue
General Information
Information and Assistance (8–4:30, M-F)
Phone:
Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
651-297-1772
Before You Start (Federal and Minnesota Tax ID numbers) . . . . . . . . . . . . 4
Fax:
651-297-5192
Filing Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Email:
Due Dates and Extensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
lawfulgambling.taxes@state.mn.us
Website (forms/electronic payments):
Payment Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Penalties and Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Address:
Record Keeping Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Minnesota Revenue
Mail Station 3350
Record Retention . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
St. Paul, MN 55146-3350
Assembling Your Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Email Updates
Amended Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
To receive tax-related email updates, go to our
website at and click
Closing Your Gambling Operation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
on the red envelope on the lower right-hand
Instructions for Revenue Forms and Schedules
corner of the page to sign up.
Form G1, Lawful Gambling Monthly Tax Return . . . . . . . . . . . . . . . . . . 6–7
Minnesota Gambling Control Board
Information and Assistance (8–4:30, M-F)
Schedule B2, Report of Barcoded Games . . . . . . . . . . . . . . . . . . . . . 8–11
Phone:
Defective Games . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
651-539-1900
Missing Games . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Website:
Reported as Fund Losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Address:
Destroying Games . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Minnesota Gambling Control Board
1711 West Cty. Rd. B., Suite 300 South
Sending Barcode Labels with Schedule B2 . . . . . . . . . . . . . . . . . . . . 11
Roseville, MN 55113
Annual Certified Physical Inventory and Cash Count
and Annual Financial Audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Periodically check our website at for updates that apply to lawful gambling taxes.
Minnesota Statutes (Chapters 297E ) and Rules (8122) relating to lawful gambling taxes can be found on the
Legislature’s website at
2
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial