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

Definitions

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

activity.

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

subd.7)

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

Reminders

file. We will provide instructions on how to

that have no effect on the outcome of a

proceed.

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

month.

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

Board.

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

Continued

message stating that your file was rejected,

(Rev. 4/16)

Lawful Gambling Distributor Instructions - Minnesota Department Of Revenue

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