Minnesota Lawful Gambling Tax Instructions Booklet - Minnesota Department Of Revenue Page 7
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13Form G1
(continued)
• Total net receipts from line 16, Column J
Line 9
Line 21
on Form G1, line 3, Column C
Electronic Pull-Tabs
Lawful Purpose Expenditures
Report all electronic pull-tab activity con-
This should be the total of lawful purpose
Any missing paddletickets are consid-
ducted during the month. If you conduct
expenditures paid during the month. Do
ered sold and must be included in gross
electronic pull-tabs, you must file your tax
not include lawful gambling taxes paid on
receipts.
return electronically. Note: You must file
this line.
Line 5
amended returns on paper.
Line 23
Interest and Other Income
Line 12
Allowable Expenses
Total the interest earnings, advertising or
Allowable expenses should equal the total
Combined Net Receipts Tax
sponsorship income, admission charges,
allowable expenses paid during the month.
(Worksheet E)
cover charges and dividends from gambling
Complete Worksheet E to record gambling
savings accounts, certificates of deposit,
Line 24
activity from July 1 through June 30 of
mutual funds or other investments of
Starting Cash
each year and calculate the Combined Net
gambling funds. (If you have investments
Line 24a. The starting cash banks per books
Receipts Tax.
in stocks, contact the Gambling Control
should equal the total of start cash from all
Board.) Enter the amount in Columns A
Complete a new Worksheet E each July 1
sites.
and C.
and start over at zero. Keep the worksheet
Line 24b. The unreimbursed starting cash
with your records; do not mail it to the
Line 6
banks should equal the total of unreim-
Department of Revenue.
bursed starting cash banks from all sites.
Linked Bingo
Linked bingo is defined as a bingo occasion
Line 14
Sign the Return
played at two or more locations. For more
Net Receipts Tax Credit Used
information, see Revenue Notice #13-05
The following are required to sign Form G1:
(Schedule NRL)
available on our website. If you conducted
If the organization incurred a loss on the
• The chief executive officer (CEO) of the
any linked bingo during the month, report
total net receipts for non-linked bingo,
organization
activity on this line.
raffle and paddlewheel activity, complete
• The gambling manager of the organiza-
Schedule NRL to calculate a possible tax
tion
Line 7
credit.
• The person who prepared the return
Tipboards
When you complete Schedule NRL, list only
From your Schedule B2 for tipboards, enter:
If the CEO or gambling manager are not
the months used to calculate the net receipts
available to sign the return, the organiza-
• Total gross receipts from line 16, Col-
loss and the months the losses are used.
tion may authorize other members to sign
umn H on Form G1, line 7, Column A
The tax credit can be used when the loss is
in their absence by passing a motion at a
offset by positive net receipts in subsequent
• Total value of prizes paid from line 16,
monthly membership meeting. The motion,
periods.
Column I on Form G1, line 7, Column B
second and vote must be documented in the
meeting minutes and a copy of the minutes
• Total net receipts from line 16, Column J
Enter the tax credit for the reporting period
sent to the Department of Revenue.
on Form G1, line 7, Column C
from Schedule NRL, Column E, as a posi-
tive number on Form G1, line 14. The tax
Once an authorized signer has been
If you played both tipboards and progres-
credit is nonrefundable and cannot exceed
documented in the meeting minutes, the
sive tipboards, add the totals from both
the net receipts on Form G1, line 4c.
designee can sign all future returns until the
Schedules B2 and enter the results on line 7,
authorization has been revoked or changed.
Columns A, B, and C.
Attach Schedule NRL when you file Form
G1.
Any missing tipboards are considered sold
If there is an unpaid tax liability for the
and must be included in gross receipts.
period being reported, the CEO, gambling
Line 15
manager and/or designees that actually sign
Line 8
Exempt Raffle Tax Credit (Schedule ER)
the return may be held personally respon-
If you conducted a tax-exempt raffle during
sible for the unpaid tax liability.
Paper Pull-tabs
the month, complete Schedule ER to claim
From your Schedule B2 for pull-tabs, enter:
The CEO and gambling manager are
an exempt raffle tax credit.
expected to sign the tax return. The organi-
• Total gross receipts from line 16, Col-
The tax credit is nonrefundable and cannot
zation is not allowed to have a designee sign
umn H on Form G1, line 8, Column A
exceed the net receipts for raffles from Form
the return simply as a convenience to the
• Total value of prizes paid from line 16,
G1, line 2C. Enter the tax credit for the
organization.
Column I on Form G1, line 8, Column B
reporting period from Schedule ER, line 4,
The person who prepared the return must
• Total net receipts from line 16, Column J
as a positive number on Form G1, line 15.
also sign, date and enter his or her daytime
on Form G1, line 8, Column C
Attach Schedule ER when you file Form G1.
phone number and name of the firm.
Any missing pull-tabs are considered sold
Note: Information on your lawful gambling
Line 20
and must be included in gross receipts.
forms is public information.
Pay This Amount
7
Add lines 17, 18, and 19 to determine the
Continued
amount you owe or your refund for the
month (see Payment Options on page 5).
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