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


General Information
Note: Organizations are required to round to
Payment Options
• Invoices for purchases of gambling
the nearest dollar when making payments.
To Pay Electronically
• Canceled checks or substitute checks and
If your organization’s total Sales or
Penalties and Interest
other documents supporting gambling
Withholding Tax liability during the last
activity expenditures
Late payment. A late-payment penalty is
12-month period ending June 30 was
• Organizational meeting minutes
due if you file your return on time but do not
$10,000 or more, you are required to make
pay all the tax due. If your payment is one to
Record Retention
payments electronically. In addition, if
30 days late, the penalty is 5 percent of the
the organization is required to pay any
Gambling-related records must be kept for
unpaid tax; 31 to 60 days late, 10 percent;
Minnesota business tax electronically, you
at least 3½ years, and may be inspected by
over 60 days late, 15 percent.
are required to pay all Minnesota business
the Department of Revenue at any rea-
Repeat penalty. If payment is late three or
taxes electronically. An additional 5 per-
sonable time without notice or a search
more times in a 25-month period, a repeat
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
Note: If you use a payroll service, check
on the due date of the return on which the
Late filing. If you also do not file your
to see if you’ve exceeded the thresholds
game is first reported or played. It does not
return on time, you must pay an additional 5
and are required to pay electronically in the
start on the invoice purchase date or the
percent of the unpaid tax.
date the game is removed from play. There
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
• Go to and log
total is paid:
on your July 2017 return (due August 20),
in to e-Services
the retention period begins Aug. 20, 2017
2017 = 4%
2014 = 3% 2011 = 3%
• Call 1-800-570-3329 to pay by phone
and ends Feb. 20, 2021.
2016 = 3%
2013 = 3% 2010 = 3%
For both methods, you will need your ID
2015 = 3%
2012 = 3% 2009 = 5%
Keep a copy of all tax returns, schedules
number, password and banking information.
and worksheets for your records, including
The same interest rates apply to refunds.
Follow the prompts for a business to make
all amended returns and supporting
a payment of Lawful Gambling Tax.
By law, payments are applied first to any
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-
word, call our Business Registration Office
Arrange the forms in the following order
Payment method penalty. If you are
and staple:
at 651-282-5225 or 1-800-657-3605.
required to pay electronically and do not, an
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
receive a confirmation number for you to
2. Schedule NRL
payment on time.
3. Schedule ER
keep with your records. You can cancel a
payment prior to 5:00 p.m. on the schedule
4. Schedule B2
Abatement. You have the right to request
5. Barcode Label Sheet
payment date if needed.
an abatement of any penalty assessed. The
abatement request must be in writing. See
Mail to: Minnesota Revenue, Mail Station
To Pay by Check
the bill or tax order for detailed instruc-
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
the tax being paid.
Do not attach Worksheet E; keep with your
Every licensed organization is required to
All check payments must be accompanied
maintain complete, accurate and legible
by the appropriate payment voucher.
Amended Returns
records supporting all gambling activities for
Go to our website at
the types of lawful gambling—bingo (linked
If you amend a return, it may affect the
mn.us and click on Make a Payment and
and non-linked), paddlewheels, raffles, tip-
Combined Net Receipts Tax (Worksheet E)
then By Check. Follow the prompts to
boards and pull-tabs (paper and electronic).
calculation on subsequent worksheets. If
create a payment voucher for your payment.
this happens, you must amend all returns
Records include, but are not limited to, the
A personalized scan line will be printed on
that are affected. You must pay all addi-
following items:
the bottom of the voucher using the infor-
tional tax due when you file the amended
• All game remnants for pull-tab, tipboard,
mation you entered.
return. If you do not, we may assess penalty
paddlewheel, and raffle games
Your check authorizes us to make a one-
and interest on the unpaid tax.
• Reports and statements, including
time electronic fund transfer from your
records for each bingo occasion
account. You may not receive your canceled
• Cash journals, ledgers deposit slips, regis-
ter tapes and bank statements supporting
gambling activity receipts


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