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Form G1

(continued)

cover charges and dividends from gambling

activity from July 1 through June 30 of

Line 23

savings accounts, certificates of deposit,

each year and calculate the Combined Net

Allowable Expenses

mutual funds or other investments of

Receipts Tax.

Allowable expenses should equal the total

gambling funds. (If you have investments

allowable expenses paid during the month.

Complete a new Worksheet E each July 1

in stocks, contact the Gambling Control

and start over at zero. Keep the worksheet

Board.) Enter the amount in Columns A

Line 24

with your records; do not mail it to the

and C.

Department of Revenue.

Starting Cash

Line 24a. The starting cash banks per

Line 6

Line 14

books should equal the total of start cash

Linked Bingo

from all sites.

Net Receipts Tax Credit Used

Linked bingo is defined as a bingo occasion

(Schedule NRL)

Line 24b. The unreimbursed starting cash

played at two or more locations. For more

If the organization incurred a loss on the

banks should equal the total of unreim-

information, see Revenue Notice #13-05

total net receipts for non-linked bingo,

bursed starting cash banks from all sites.

available on our website. If you conducted

raffle and paddlewheel activity, complete

any linked bingo during the month, report

Schedule NRL to calculate a possible tax

Sign the Return

activity on this line.

credit.

The following are required to sign Form

Line 7

When you complete Schedule NRL, list

G1:

only the months used to calculate the net

Tipboards

• The chief executive officer (CEO) of the

receipts loss and the months the losses are

From your Schedule B2 for tipboards, enter:

organization

used. The tax credit can be used when the

• The gambling manager of the organiza-

• Total gross receipts from line 16, Col-

loss is offset by positive net receipts in sub-

tion

umn H on Form G1, line 7, Column A

sequent periods.

• The person who prepared the return

• Total value of prizes paid from line 16,

Enter the tax credit for the reporting period

Column I on Form G1, line 7, Column B

If the CEO or gambling manager are not

from Schedule NRL, Column E, as a posi-

available to sign the return, the organiza-

• Total net receipts from line 16, Column J

tive number on Form G1, line 14. The tax

tion may authorize other members to sign

on Form G1, line 7, Column C

credit is nonrefundable and cannot exceed

in their absence by passing a motion at a

the net receipts on Form G1, line 4c.

If you played both tipboards and progres-

monthly membership meeting. The motion,

sive tipboards, add the totals from both

Attach Schedule NRL when you file Form

second and vote must be documented in the

Schedules B2 and enter the results on line

G1.

meeting minutes and a copy of the minutes

7, Columns A, B, and C.

sent to the Department of Revenue.

Line 15

Any missing tipboards are considered

Once an authorized signer has been docu-

sold and must be included in gross

Exempt Raffle Tax Credit (Schedule ER)

mented in the meeting minutes, the des-

receipts.

If you conducted a tax-exempt raffle during

ignee can sign all future returns until the

the month, complete Schedule ER to claim

authorization has been revoked or changed.

Line 8

an exempt raffle tax credit.

If there is an unpaid tax liability for the

Paper Pull-tabs

The tax credit is nonrefundable and cannot

period being reported, the CEO, gambling

From your Schedule B2 for pull-tabs, enter:

exceed the net receipts for raffles from

manager and/or designees that actually sign

Form G1, line 2C. Enter the tax credit for

• Total gross receipts from line 16, Col-

the return may be held personally respon-

the reporting period from Schedule ER, line

umn H on Form G1, line 8, Column A

sible for the unpaid tax liability.

4, as a positive number on Form G1, line

• Total value of prizes paid from line 16,

The CEO and gambling manager are

15.

Column I on Form G1, line 8, Column B

expected to sign the tax return. The orga-

Attach Schedule ER when you file Form

• Total net receipts from line 16, Column J

nization is not allowed to have a designee

G1.

on Form G1, line 8, Column C

sign the return simply as a convenience to

the organization.

Any missing pull-tabs are considered sold

Line 20

and must be included in gross receipts.

The person who prepared the return must

Pay This Amount

also sign, date and enter his or her daytime

Add lines 17, 18, and 19 to determine the

Line 9

phone number and name of the firm.

amount you owe or your refund for the

Electronic Pull-Tabs

month (see Payment Options on page 5).

Note: Information on your lawful gambling

Report all electronic pull-tab activity con-

forms is public information.

ducted during the month. If you conduct

Line 21

electronic pull-tabs, you must file your tax

Lawful Purpose Expenditures

return electronically. Note: You must file

This should be the total of lawful purpose

amended returns on paper.

expenditures paid during the month. Do not

include lawful gambling taxes paid on this

Line 12

line.

Combined Net Receipts Tax

(Worksheet E)

Continued

Complete Worksheet E to record gambling

Minnesota Lawful Gambling Tax Instructions Booklet - Minnesota Department Of Revenue Page 7

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