Lawful Gambling Distributor Instructions - Minnesota Department Of Revenue


Lawful Gambling Distributor Instructions
Includes Instructions for Submitting the Monthly Inventory Sales File and Annual Certified
Physical Inventory File.
For Lawful Gambling Tax laws, see Minnesota Statutes, Chapter 297E at
What’s New
Physical Inventory. You are required
to electronically file an annual certified
New Game Types. We have updated the
physical inventory in the same file layout
Gambling Product
monthly inventory sales file to include two
as the confirming purchases (as defined in
“Gambling product” means bingo hard
new game types, Bingo Placards (PL) and
Minnesota Statute 297E.05, subd. 5). Only
cards, bingo paper sheets, linked bingo
Raffle Boards (RB). Use the new game
include the actual games and equipment in
paper sheets, or electronic linked bingo
type PL and transaction code 32 for bingo
inventory at your fiscal year end.
games; pull-tabs; electronic pull-tab
placard sales; and game type RB and
games; tipboards; paddletickets and
Ideal Gross and Ideal Prizes for Electronic
transaction code 02 for raffle board sales.
paddleticket cards; raffle tickets; or any
Pull-tabs. Ideal gross and ideal prizes
See Transaction Codes on page 2 for more
other ticket, card, board, placard, device,
should change to reflect any reported play
detail on other transaction types.
or token that represents a chance, for
which consideration is paid, to win
New Data Required for
Electronic Pull-tabs with No Activity Dur-
a prize.(Minnesota Statute 297E.01,
ing Month. You do not need to include
Paper Bingo Sales
electronic pull-tabs with no activity in the
Gambling Equipment
monthly sales file.
Number of Bingo Sheets. We have updated
Gambling equipment means bingo hard
the monthly inventory sales file to include
Gambling Equipment. Do not include
cards or paper sheets, including linked
the number of bingo sheets for all forms of
leased gambling equipment within your file.
bingo paper sheets; paper and elec-
paper bingo. You must report this infor-
tronic pull-tabs, jar tickets, paddletickets
mation in the inventory sales file under
Missing Games Taxed at 6%. Missing
and paddleticket cards, tipboards and
games are taxed at 6%. This includes bingo
Number of Sheets.
tipboard tickets, promotional tickets that
(paper or electronic), raffles, paddletickets,
Ideal Gross Receipts and Ideal Prizes. We
mimic a pull-tab or tipboard, application
tipboards and pull-tabs (paper or electron-
have updated the inventory sales file to
software and computer programs pro-
ic). Distributors must report the games as
include the ideal gross receipts and ideal
vided by a licensed manufacturer in the
missing and remit a tax of 6% of the ideal
prizes for bingo placards with paper at-
production, play and reporting of board-
gross of the sheets or games.
tached. You must report this information in
approved electronic pull-tab games or
the inventory sales file under Ideal Gross
Approval Process for Destroying Games.
electronic bingo games, raffle boards,
Receipts and Ideal Prize. For all other
You must contact the department to re-
bingo placards, paddlewheels, paddle-
forms of paper bingo, you must include the
quest permission to destroy any pull-tabs,
wheel tables, devices for selecting bingo
Ideal Gross Receipts. The Ideal Prize field
tipboards, paddletickets, raffle boards, and
numbers, electronic bingo and pull-tab
is not required.
bingo paper or placards. Send all sales for
devices, pull-tab dispensing devices,
all game types to the department in one
and programmable electronic devices
file. We will provide instructions on how to
that have no effect on the outcome of a
Electronic Linked Bingo. Use transac-
game and are used to provide a visual
tion code 32 for electronic bingo activity
or auditory enhancement of a game.
License Number. Your license number
conducted by each organization during the
must be registered with the Department of
make any necessary corrections to the file
Revenue. If an incorrect license number is
and resubmit. Do not check the Amend
entered in your file, it will get rejected. The
Electronic Pull-tabs. Use transaction code
checkbox. Your original file was never ac-
license number should contain 4 digits and
09 for electronic pull-tab games in play.
cepted and does not exist in our system.
is assigned to you by the Gambling Control
Only complete the Date Game Removed
when the organization closed the game.
File Validation. Prior to sending your XML
file, validate your file against the schema to
Duplicate Files. If you receive an error mes-
Submit Files Through e-Services. When
determine if errors exist.
sage stating that your file was a duplicate,
you submit your file through our e-Services
check the filing status of your previous
system you can view the file status, send
Game Type Validation. Remember to
file to see if it was Completed or Rejected.
web messages, and view letters.
include the correct game type within your
If it was Completed, you do not need to
file. Your file may be rejected if you fail to
Amend Returns. To amend a return,
resubmit. If it was Rejected, you will need
do so.
resubmit the entire file with any necessary
to make any necessary corrections to the
corrections and check the Amend checkbox.
Amended Returns. Resubmit the entire file
file and resubmit. Do not check the Amend
and remember to check the Amend check-
checkbox. Your original file was never ac-
box within the file.
cepted and does not exist in our system.
Rejected Files. If you receive an error
message stating that your file was rejected,
(Rev. 4/16)


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