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General Information

, Form G1

(continued)

Amended Returns

Line 2

Gambling-related records must be kept

for 3½ years even if you are no longer in

If you amend a return, it may affect the

Raffles

business.

Combined Net Receipts Tax (Worksheet E)

Report all raffles you conducted during the

calculation on subsequent worksheets. If

month. To determine gross receipts and

You must continue to file your monthly tax

this happens, you must amend all returns

prizes paid for raffles, total your gross sales

returns for any month in which gambling

that are affected. You must pay all additional

and prizes paid from your tracking sheets.

activity is conducted.

tax due when you file the amended return.

Frequently, raffles will extend over two or

If you have questions, contact the

If you do not, we may assess penalty and

more months (from the purchase and sale

Department of Revenue (see page 2).

interest on the unpaid tax.

of raffle tickets to the awarding of prizes).

Report the gross receipts and prizes paid for

For periods prior to December

Form G1

the raffle in the month of the drawing. For

2015

raffles with more than one drawing during

To report changes to Form G1 and sched-

the play of the raffle, report gross receipts

ules, use the new forms and schedules. Be

and prizes paid in the month of the first

Fill out the top of Form G1 completely,

sure to check the amended check box at the

drawing. Organizations must account for all

including your federal and state tax ID

top of each return and schedule. You must

unsold raffle tickets.

numbers.

file amended returns on paper.

Note: Remember to include any raffle

Check the appropriate box if:

For periods prior to November

boards reported on Schedule B2.

• the return is an amended return

2015

Any missing raffle tickets are consid-

• you are filing under an extension

File an amended return using the old forms

ered sold and must be included in gross

• you had no gambling activity during

to report changes to Form G1 or schedules.

receipts.

the month to report on Form G1, lines

Check the box for amended returns at the

Tax-exempt raffles. Organizations may

1 through 10. Even though you have no

top of Form G1.

conduct tax-exempt raffles if the net pro-

gambling activity, be sure to enter income

Make sure you use the correct forms for the

ceeds are used exclusively to help reduce

from interest, dividends and other invest-

period being amended.

ments of gambling funds on line 5

the effects of poverty, homelessness or dis-

ability for an individual or family. Complete

For periods:

• this is your final return. Check this box

Schedule ER to determine the credit. The

only if your organization is out of busi-

• January 2012 - June 2012, use Form G1

credit is nonrefundable and cannot be

ness

with a revision date of 1/12

greater than your tax liability.

• you are including with Form G1 any of

• July 2012 - December 2012, use Form G1

Line 3

the schedules or forms listed. Check all

with a revision date of 6/12

that apply

Paddletickets

• January 2013 - December 2014, use

A paddleticket game is a sealed group of up

Form G1 with a revision date of 12/12

Line 1

to 100 paddleticket cards.

• January 2015 - June 2015, use Form G1

Non-Linked Bingo

Even though each card has its own serial

with a revision date of 1/15

Non-linked bingo is defined as a bingo

number, use the serial number printed on

occasion played at one location (see Linked

• July 2015 - November 2015, use Form

the barcode when reporting paddleticket

Bingo on page 7). Bingo activity includes

G1 with a revision date of 7/15

games on Schedule B2.

any paper and hard card bingo, bar bingo,

Important: If you use tax software to pre-

At the end of the month, each group of pad-

and any non-linked bingo.

dletickets in play during the month must be

pare your Lawful Gambling Tax return,

To determine the gross receipts and prizes

closed and reported on Schedule B2. If all

and you make a change to a previously filed

paid for bingo, total the gross sales and

return, remember to also file an amended

paddletickets have not been played, report

prizes paid from your tracking sheets.

return with the Department of Revenue.

all unplayed paddletickets as unsold on

Schedule B2.

Coupons and certificates are the only items

Closing Your Gambling

that may be used to adjust the selling price

Send the barcode label with your tax return

Operation

of bingo hard cards, sheets, packets and

when the sealed group of tickets is removed

packages (may be adjusted down to zero).

All unplayed games in the organization’s

from play. A sealed group of tickets is con-

The selling price is listed on the distribu-

possession must either be returned to the

sidered one play and one entry on Schedule

tor’s invoice. Adjusting the selling price with

distributor for credit or a refund, or sent to

B2.

coupons or certificates will reduce the gross

the Department of Revenue for destruction.

From your Schedules B2 for paddletickets,

receipts from bingo reported on Form G1,

This includes any unplayed bingo paper.

enter:

line 1A. Report the gross receipts from

Contact the Department of Revenue (see

bingo certificates at the time they are sold.

page 2) before shipping or bringing in any

• Total gross receipts from line 16, Col-

unplayed games. The organization must

Any missing bingo paper is consid-

umn H on Form G1, line 3, Column A

not destroy unplayed games.

ered sold and must be included in gross

• Total value of prizes paid from line 16,

receipts.

Column I on Form G1, line 3, Column B

Continued

Minnesota Lawful Gambling Tax Instructions Booklet - Minnesota Department Of Revenue Page 6

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