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General Information

Who Must File

The U.S. postmark date, or date recorded or

schedules. (See Sending Barcode Labels with

marked by a designated delivery service, is

Schedule B2 on page 11.) If you file electron-

All licensed gambling organizations must

considered the filing date (private postage

ically, you do not have to include barcode

file Form G1, Lawful Gambling Monthly

meter marks are not valid). When the due

label sheets.

Tax Return, and supporting schedules every

date falls on a Saturday, Sunday or legal

month for which the gambling license is in

Schedule ER, Lawful Gambling Tax

holiday, returns postmarked on the next

effect.

Credits for Exempt Raffles. If you con-

business day are considered timely. When a

ducted tax-exempt raffles during the

return is mailed late, the date it is received

Before You Start

month, for which the net proceeds are used

at the Department of Revenue is treated as

exclusively to help relieve the effects of

You need both a federal and a

the date filed.

poverty, homelessness or disability for an

Minnesota tax ID number

If your return is incomplete, we will return

individual or family, complete Schedule ER

Your federal ID number is also known as your

it to you for completion. If the delay causes

to claim a nonrefundable tax credit. Include

Employer Identification Number (EIN), and

your return to be filed late, you will be sub-

the schedule when you file your monthly

is used to identify a business entity. If you do

ject to penalty and interest charges.

return.

not have one, you can apply for one on the IRS

Schedule NRL, Net Receipts Loss. If you

If You Need a Filing Extension

website at (search for employer

incurred a loss on the total net receipts for

ID number) or call 1-800-829-4933.

To request a 30-day filing extension, by the

paper bingo, raffle and paddlewheel activity,

regular due date you must mail, email or

Your Minnesota tax ID is the seven-digit

complete Schedule NRL to calculate a pos-

fax the Department of Revenue a written

number assigned to you when you reg-

sible tax credit. File the schedule along with

request (see page 2) that includes your

ister with the Department of Revenue. If

other required forms and schedules.

name, address, federal and state tax ID

you do not have one, apply for one online

Form CC, Annual Certified Cash Count by

numbers, license number and the month for

at or call

Site. All organizations must annually com-

which you are requesting an extension.

651-282-5225 or 1-800-657-3605.

plete and submit a separate Form CC for

This is a filing extension only, however, not

You must ensure that your federal and

each site to record the certified cash count

a payment extension. Estimate the tax and

Minnesota tax ID numbers on all lawful gam-

by site.

fee you owe for the month from Form G1,

bling forms are correct and updated with the

Form INV, Annual Certified Physical

line 20, and pay the amount by the regular

Department of Revenue.

Inventory by Site. All organizations must

due date (see Payment Options on page 5).

annually complete and submit a separate

Any tax not paid on time is subject to penal-

Filing Requirements

Form INV to record the certified physical

ties and interest (see Penalties and Interest

Forms and schedules to submit to

inventory for each site.

on page 5).

the Department of Revenue

Form CI, Annual Certified Physical

Approved extensions. You can request a

For each month you have gambling activity,

Inventory and Cash Count Summary. All

filing extension of more than 30 days or

you must complete and submit:

organizations must annually complete and

a 30-day extension for a second month

submit Form CI to summarize the inven-

during a 12-month period. Estimate the

• Form G1, Lawful Gambling Monthly Tax

tory and cash count of all sites after physical

tax and fee due on Form G1, line 20, and

Return, to determine the amount of tax and

inventories and cash counts have been

pay the amount by the regular due date (see

fee you must pay each month.

conducted.

Payment Options on page 5).

• Schedule B2, Lawful Gambling Report of

To request an extension, by the regular due

Worksheet to complete, but do not

Barcoded Games, to report paper pull-tabs,

date you must mail, email or fax us a written

tipboards, paddletickets, and raffle boards

file

request (see page 2) that includes:

closed and removed from play during the

Worksheet E. Complete this worksheet to

month. Complete a separate Schedule B2

• Your federal and state tax ID numbers

record your net receipts for pull-tabs (paper

for each type of game and operation, game

and electronic), tipboards, linked bingo and

• Your license number

status, and for each site.

interest and other income for fiscal year July

• The month for which you are requesting

1 through June 30. Do not file this work-

For each month you do not have any gambling

an extension

sheet with the Department of Revenue.

activity, you must complete and submit Form

• The date you expect to file the return

G1.

• The reason(s) why you cannot file on time

Due Dates and Extensions

Additional forms and schedules you

Your request must be received by the

Filing Deadline

may need to include

regular due date of the return, or by the

The regular due date for filing your monthly

Barcode label sheet. If you are filing by paper

automatic extended due date if you’ve filed

return (Form G1 and schedules) and paying

and played barcoded games during the month,

for one. We will notify you in writing if your

the tax due is the 20th day of the month

attach the barcodes to this form, and file this

request has been approved or denied.

after the month for which the return is

sheet along with the other required forms and

being filed. For example, your monthly

return for January must be received by

February 20. You must file your return by

the due date even if no tax is due.

Continued

Minnesota Lawful Gambling Tax Instructions Booklet - Minnesota Department Of Revenue Page 4

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