Minnesota Lawful Gambling Tax Instructions Booklet - Minnesota Department Of Revenue Page 8


Schedule B2
Complete Schedule B2, Lawful
and/or pull-tab dispenser at the same site),
Column G
complete separate Schedules B2, Lawful
Gambling Report of Barcoded Games,
Value of Unsold Tickets
Gambling Report of Barcoded Games, for
for each site to report all barcoded
Enter the value of tickets that were not sold
each type of operation to separate cash
when you removed the game from play.
paper pull-tab, tipboard, paddleticket,
shortages. Then, combine the amounts and
Unsold tickets must remain unopened.
and raffle board games you remove
report the total.
Unsold raffle tickets from raffle boards must
from play or inventory during the
remain with the game remnants.
Once they have been put into play, games
cannot be moved among bar operations,
Column I
booths and/or pull-tab dispensers.
Complete a separate Schedule B2:
Value of Prizes Paid
Include only games that have been removed
• For each type of game
Enter the total dollar value of redeemed win-
from play or inventory by the end of the
• For each game status
ning tickets, including the dollar values of:
• For each type of operation
• Cash prizes
• For each site
• Merchandise prizes (must be the same as
Column Instructions
the value listed on the flare)
Before you put a game into play, be sure
Columns A and B
• Any “last sale” prizes (amount is shown
to verify that the serial and part numbers
on the distributor invoice and on the
on the tickets and the flare barcode are the
Manufacturer ID and Part Number
sticker attached to the flare by the dis-
Enter the manufacturer’s ID and the part
same (see Defective Games on page 9).
number of the game. These numbers are
If you computer-generate your sched-
printed on the barcode label (see sample
For progressive tipboard prizes, report the
ules, list the games by the date they were
below). Do not enter name of game.
dollar value of all cash prizes awarded plus
removed from play starting with the earliest
the amount contributed to the progressive
Column C
See page 11 for instructions on sending bar-
Game Serial Number
Column J
code labels with your Schedules B2, Lawful
Enter the game’s serial number printed on
Gambling Report of Barcoded Games.
the barcode label.
Net Receipts
If Column I is more than Column H, the
If the serial number on the label is not the
Type of Game
game has negative net receipts (i.e., prizes
same as the serial number on the individual
paid out exceed the gross receipts for the
Complete a separate Schedule B2 for each
game tickets, the game is defective (see
game). Put parentheses around a negative
type of game (i.e., paper pull-tabs, tip-
Defective Games on page 9).
boards, progressive tipboards, progressive
pull-tabs, paddletickets, and raffle boards).
Column E
Column K
For example, if you conduct paper pull-tabs
Ideal Gross Receipts
and tipboards, complete separate Schedule
Enter the amount you would receive if all
Enter the amount of cash received from the
tickets were sold. This amount is printed on
game. Do not include cash from the starting
the flare, and distributor’s invoice.
Game Status
cash bank (see Example A).
Column F
For each type of game, complete a separate
Example A
Schedule B2 for games that:
Ideal Prizes
1. Cash count at end of game
Enter the amount that would be paid out if
• Were played
including starting bank . . . . . . . . . . . . . . . . 300.00
you paid all prizes in the game, including
• Are defective (see Defective Games on
2. Starting bank . . . . . . . . . . . . . . . . . . . . . . . . 200.00
any “last sale” prizes. (“Last sale” prize
page 9)
3. Column K: Cash-in-hand
amounts are printed on a sticker attached by
• Are missing (see Missing Games on page
(subtract step 2 from step 1) . . . . . . . . . . . 100.00
a distributor to the flare.)
• Are reported as fund loss (see Reported
If the cash-in-hand is a negative amount,
as Fund Loss on page 10)
put parentheses around the amount (see
• Were destroyed with the Department
Example B).
of Revenue approval (see Destroying
Games on page 10)
Sample barcode label
• Are fund loss games destroyed by the
Department of Revenue (contact the
Department of Revenue)
Type of Operation
If you operate a combination site (i.e., you
have a booth operation, a bar operation
Manufacturer ID
Part number
Serial number
(two letters)
(may be up to 15 characters)
(may be up to eight characters)


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