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General Information

(continued)

then By Check. Follow the prompts to create

If your request is approved and the actual

Records include, but are not limited to, the

tax is more than the amount you paid, you

a payment voucher for your payment. A

following items:

will owe interest on the difference. Interest

personalized scan line will be printed on the

• All game remnants for pull-tab, tipboard,

will be calculated from the regular due date

bottom of the voucher using the information

paddlewheel, and raffle games

until the date it is paid.

you entered.

• Reports and statements, including

records for each bingo occasion

If your request is denied, we will notify you

Your check authorizes us to make a one-time

• Cash journals, ledgers deposit slips, regis-

by letter and indicate the date by which you

electronic fund transfer from your account.

ter tapes and bank statements supporting

must file the return.

You may not receive your canceled check.

gambling activity receipts

Note: Organizations are required to round to

• Invoices for purchases of gambling

Payment Options

the nearest dollar when making payments.

products

• Canceled checks or substitute checks and

To Pay Electronically

other documents supporting gambling

Penalties and Interest

If your organization’s total Sales or

activity expenditures

Late payment. A late-payment penalty is

Withholding Tax liability during the last

• Organizational meeting minutes

due if you file your return on time but do not

12-month period ending June 30 was

pay all the tax due. If your payment is one to

$10,000 or more, you are required to make

Record Retention

30 days late, the penalty is 5 percent of the

payments electronically. In addition, if

Gambling-related records must be kept for

unpaid tax; 31 to 60 days late, 10 percent;

the organization is required to pay any

at least 3½ years, and may be inspected by

over 60 days late, 15 percent.

Minnesota business tax electronically, you

the Department of Revenue at any rea-

are required to pay all Minnesota business

Repeat penalty. If payment is late three or

sonable time without notice or a search

taxes electronically. An additional 5 per-

more times in a 25-month period, a repeat

warrant.

cent penalty applies to any payments you

penalty of 25 percent of taxes owed will be

make by check or other methods.

The retention period for played games starts

assessed.

on the due date of the return on which the

Note: If you use a payroll service, check to

Late filing. If you also do not file your return

game is first reported or played. It does not

see if you’ve exceeded the thresholds and

on time, you must pay an additional 5 per-

start on the invoice purchase date or the

are required to pay electronically in the

cent of the unpaid tax.

date the game is removed from play. There

future.

is no expiration on the retention on open

Interest is figured on the total tax plus pen-

To electronically pay your lawful gambling

(unplayed) games.

alty at the following rates from the date you

taxes using our free e-Services system:

should have paid the tax until the date the

For example, if you report a game as played

total is paid:

• Go to and log

on your July 2015 return (due August 20),

in to e-Services

the retention period begins Aug. 20, 2015

2015 = 3%

2012 = 3%

2009 = 5%

• Call 1-800-570-3329 to pay by phone

and ends Feb. 20, 2019.

2014 = 3%

2011 = 3%

2008 = 8%

2013 = 3%

2010 = 3%

2007 = 8%

For both methods, you will need your ID

Keep a copy of all tax returns, schedules and

number, password and banking informa-

worksheets for your records, including

The same interest rates apply to refunds.

tion. Follow the prompts for a business to

all amended returns and supporting

By law, payments are applied first to any

make a payment of Lawful Gambling Tax.

documents.

penalties you owe, then to any interest, then

Note: If you are using the system for the

to the tax.

Assembling Your Return

first time and you need a temporary pass-

Arrange the forms in the following order

Payment method penalty. If you are

word, call our Business Registration Office

and staple:

required to pay electronically and do not, an

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

additional 5 percent penalty will be applied

1. Form G1

After you authorize the payment, you will

to check payments even if we receive the

2. Schedule NRL

receive a confirmation number for you to

payment on time.

3. Schedule ER

keep with your records. You can cancel a

4. Schedule B2

Abatement. You have the right to request

payment prior to 5:00 p.m. on the schedule

5. Barcode Label Sheet

an abatement of any penalty assessed. The

payment date if needed.

abatement request must be in writing. See

Mail to: Minnesota Revenue, Mail Station

the bill or tax order for detailed instruc-

To Pay by Check

3350, St. Paul, MN 55146-3350.

tions. Abatements are not automatic and are

Make your check payable to Minnesota

Send only original completed returns,

reviewed on a case by case basis.

Revenue. On the memo line of your check,

schedules and barcodes. Photocopies will

write “Gambling Tax, ” the organization’s

Record Keeping

not be accepted.

license number, and the month and year of

Requirements

Do not attach Worksheet E; keep with your

the tax being paid.

Every licensed organization is required to

records.

All check payments must be accompanied

maintain complete, accurate and legible

by the appropriate payment voucher.

records supporting all gambling activities for

the types of lawful gambling—bingo (linked

Go to our website at

and non-linked), paddlewheels, raffles, tip-

mn.us and click on Make a Payment and

Continued

boards and pull-tabs (paper and electronic).

Minnesota Lawful Gambling Tax Instructions Booklet - Minnesota Department Of Revenue Page 5

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