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


General Information
Who Must File
date falls on a Saturday, Sunday or legal
Labels with Schedule B2 on page 11.) If
holiday, returns postmarked on the next
you file electronically, you do not have to
All licensed gambling organizations must
business day are considered timely. When a
include barcode label sheets.
file Form G1, Lawful Gambling Monthly Tax
return is mailed late, the date it is received
Return, and supporting schedules every month
Schedule ER, Lawful Gambling Tax
at the Department of Revenue is treated as
for which the gambling license is in effect.
Credits for Exempt Raffles. If you con-
the date filed.
ducted tax-exempt raffles during the
Before You Start
If your return is incomplete, we will return
month, for which the net proceeds are used
it to you for completion. If the delay causes
exclusively to help relieve the effects of
You need both a federal and a
your return to be filed late, you will be sub-
poverty, homelessness or disability for an
Minnesota Tax ID number
ject to penalty and interest charges.
individual or family, complete Schedule ER
Your federal ID number is also known as your
to claim a nonrefundable tax credit. Include
If You Need a Filing Extension
Employer Identification Number (EIN), and
the schedule when you file your monthly
is used to identify a business entity. If you
To request a 30-day filing extension, by the
do not have one, you can apply for one on
regular due date you must mail, email or
Schedule NRL, Net Receipts Loss. If you
the IRS website at (search for
fax the Department of Revenue a written
incurred a loss on the total net receipts
employer ID number) or call 1-800-829-4933.
request (see page 2) that includes your
for paper bingo, raffle and paddlewheel
name, address, federal and state tax ID
Your Minnesota Tax ID is the seven-digit
activity, complete Schedule NRL to calcu-
numbers, license number and the month for
number assigned to you when you reg-
late a possible tax credit. File the schedule
which you are requesting an extension.
ister with the Department of Revenue. If
along with other required forms and
you do not have one, apply for one online
This is a filing extension only, however, not
at or call
a payment extension. Estimate the tax and
Form INV, Annual Certified Physical
651-282-5225 or 1-800-657-3605.
fee you owe for the month from Form G1,
Inventory and Cash Count by Site. All
line 20, and pay the amount by the regular
You must ensure that your federal and
organizations must annually complete and
due date (see Payment Options on page
Minnesota Tax ID numbers on all lawful gam-
submit a separate Form INV to record the
5). Any tax not paid on time is subject to
bling forms are correct and updated with the
certified physical inventory and cash count
penalties and interest (see Penalties and
Department of Revenue.
for each site.
Interest on page 5).
Form CI, Annual Certified Physical
Filing Requirements
Approved extensions. You can request a
Inventory and Cash Count Summary. All
filing extension of more than 30 days or
Forms and schedules to submit to the
organizations must annually complete and
a 30-day extension for a second month
submit Form CI to summarize the inventory
Department of Revenue
during a 12-month period. Estimate the tax
and cash count of all sites after physical
For each month you have gambling activity,
and fee due on Form G1, line 20, and pay
inventories and cash counts have been
you must complete and submit:
the amount by the regular due date (see
Payment Options on page 5).
• Form G1, Lawful Gambling Monthly Tax
Worksheet to complete, but do not
Return, to determine the amount of tax and
To request an extension, by the regular
fee you must pay each month.
due date you must mail, email or fax us a
written request (see page 2) that includes:
Worksheet E. Complete this worksheet to
• Schedule B2, Lawful Gambling Report of
record your net receipts for pull-tabs (paper
Barcoded Games, to report paper pull-tabs,
• Your federal and state tax ID numbers
and electronic), tipboards, linked bingo and
tipboards, paddletickets, and raffle boards
• Your license number
interest and other income for fiscal year
closed and removed from play during the
• The month for which you are requesting
July 1 through June 30. Do not file this
month. Complete a separate Schedule B2
an extension
worksheet with the Department of Revenue.
for each type of game and operation, game
• The date you expect to file the return
status, and for each site.
Due Dates and Extensions
• The reason(s) why you cannot file on time
For each month you do not have any gam-
Filing Deadline
bling activity, you must complete and submit
Your request must be received by the reg-
Form G1.
ular due date of the return, or by the auto-
The regular due date for filing your monthly
matic extended due date if you’ve filed for
return (Form G1 and schedules) and paying
Additional forms and schedules you
one. We will notify you in writing if your
the tax due is the 20th day of the month
may need to include
request has been approved or denied.
after the month for which the return is being
Barcode label sheet. If you are filing by
filed. For example, your monthly return for
If your request is approved and the actual
paper and played barcoded games during the
January must be received by February 20.
tax is more than the amount you paid, you
month, attach the barcodes to this form, and
You must file your return by the due date
will owe interest on the difference. Interest
file this sheet along with the other required
even if no tax is due.
will be calculated from the regular due date
forms and schedules. (See Sending Barcode
until the date it is paid.
The U.S. postmark date, or date recorded or
marked by a designated delivery service, is
If your request is denied, we will notify you
considered the filing date (private postage
by letter and indicate the date by which you
meter marks are not valid). When the due
must file the return.


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