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General Information

(continued)

Note: Organizations are required to round to

Payment Options

• Invoices for purchases of gambling

the nearest dollar when making payments.

products

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

warrant.

penalty of 25 percent of taxes owed will be

make by check or other methods.

The retention period for played games starts

assessed.

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.

future.

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

documents.

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

Requirements

the tax being paid.

Do not attach Worksheet E; keep with your

Every licensed organization is required to

records.

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-

check.

ter tapes and bank statements supporting

Continued

gambling activity receipts

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

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