Minnesota Lawful Gambling Tax Instructions Booklet - Minnesota Department Of Revenue Page 3


What’s New
Unrelated Business Income (UBI) Tax.
Simplified Annual Certified
Gambling activities are considered
Inventory and Cash Count
Organizations are required to round
unrelated business income. Organiza-
to the nearest dollar when completing
tions with unrelated business income are
Form G1 and supporting schedules (M.S.
required to annually file Form M4NP,
• Lawful Gambling organizations now
Unrelated Business Income Tax Return
have up to 30 days after their fiscal year
If you are a new lawful gambling organi-
(available on our website). If you have
end to complete and submit the Certified
zation, you must register with the Depart-
questions, send an email to ubi.taxes@
Inventory and Cash Count Summary.
ment of Revenue. You can register three
• Complete only two forms now, Form
Reporting electronic pull-tabs. If you
INV, Annual Certified Physical Inventory
– Online using e-Services. Go to www.
conduct electronic pull-tabs, you must
and Cash Count by Site, and Form CI,
revenue.state.mn.us. Click on
file your return electronically. Note: You
Annual Certified Physical Inventory and
e-Services Login for Businesses.
must file an amended return on paper.
Cash Count Summary. We have elimi-
Click on Sign Up under New Users.
nated Form CC, Annual Certified Cash
e-Services. e-Services is a secure online
– Call our Business Registration Office
Count by Site.
service that is provided to individuals
at 651-282-5225 or 1-800-657-3605.
and businesses. Currently lawful gam-
• If an organization conducts paper
– Complete Form ABR, Application
bling organizations can pay taxes, view
bingo, a copy of Form LG903, Physical
for Business Registration, and submit
letters and payments, update contact
Inventory/Bingo Paper Monthly
either by mail or fax (for details, see
information and send the Department of
Summary for each site must be included
ABR instructions, available on our
Revenue secured messages 24 hours a
with the inventory.
day, seven days a week. To use our free
Bingo Placards
If you changed your mailing or main
e-Services system, go to
address and/or contact information, you
A bingo placard is a new form of bingo.
state.mn.us and click on the e-Services
must notify the Department of Revenue.
The numbers are called from a board and
Login for Businesses button in the upper
You can update your information three
not from balls. We will have instructions on
right-hand corner. If it is your first time
how to report this bingo activity once the
logging in, you may need to contact the
rules and regulations are determined.
Department of Revenue.
– Online using e-Services. Go to www.
revenue.state.mn.us and log in to
Raffle Boards
Note: Raffle boards must be reported on
Form INV.
A raffle board is a new form of raffle.
– Call our Business Registration Office
People who participate in the raffle write
Keep gambling records. Gambling-
at 651-282-5225 or 1-800-657-3605.
their name in squares on the board. Game
related records must be kept for at least
identifiers (manufacturer ID, part number,
– Check the box on Form G1 to indicate
3½ years. Played game remnants are
and serial number) will be on each raffle
you have a new mailing address.
considered tax records.
To make sure that your returns and pay-
Amended returns. You must file
You must report all raffle board activity on
ments are correctly processed, you must
amended returns on paper.
the Schedule B2, Lawful Gambling Report
include the following information on
of Barcoded Games, and line 2 of Form G1,
your return:
Lawful Gambling Monthly Tax Return. You
• Minnesota Tax ID Number
must also include all raffle boards on Form
• Federal ID number (FEIN)
INV, Annual Certified Physical Inventory
• License number
by Site, when you complete your annual
certified inventory at the end of your fiscal
year. Keep game remnants and records for
3½ years from the due date of the return on
which the game was played.
Continuation Raffles
Continuation raffles will be reported and
taxed in the month the first drawing is held.


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