Mn Gambling License Application

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  1. Mn Gambling License Application License
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Mn Gambling License Application License

Registered nonprofit organizations may conduct lawful (charitable) gambling such as bingo, pull-tabs, tip boards, and paddle tickets. Some food or bar establishments lease or grant space to these organizations.

Licensing Information: Everyone who is employed at a racetrack in Minnesota must be licensed. Every individual involved in horse racing must be licensed. All licenses expire on December 31 st of the calendar year in which they are issued. All partnerships, corporations, and stable names must be licensed. Mail your application package to the Gambling Control Board. The Board will review your application and, if approved, issue your license. The State will also provide you with information on the various gambling reporting requirements. A license must be issued by DIA before gambling takes place, including the promotion. Applications should be received by DIA at least 30 days prior to the intended start of activity. License duration: Two years; Cost: $150; Access the Social Gambling License Application. Social Gambling License for Public Place, No Alcohol Allowed.

These activities are subject to the state’s Lawful Gambling Tax (but not sales tax).

Minnesota Gambling Permit

For more information:

  • See Gambling Taxes
  • Visit the Gambling Control Board website
  • Call the Gambling Control Board at 651-539-1900

A retail sale is:

  • The sale, lease, or rental of tangible personal property
  • The sale of tangible personal property used in conducting lawful gambling under chapter 349 or State Lottery under chapter 349A and is not considered a sale of property for resale

Online Gambling License

The table below explains when sales tax applies to the sale of gambling devices and equipment.

Minnesota charitable gambling license
QuestionIs the Item Taxable?References
Is the rental of electronic gaming devices taxable?Yes. The lessee is responsible for the sales tax on the rental or lease of the equipment. It does not matter if there is a revenue sharing agreement.
  • Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are monthly equipment charges taxable?Yes. The lessee is responsible for the sales tax on the rental or lease of the equipment.
  • Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are revenue sharing agreements taxable?Yes. The lessee is responsible for the sales tax on the total sales price of the rental or lease of an electronic gaming device – even when the sales price is separated into various components.
  • Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are bingo cards and pull-tabs taxable?Yes. The retailer is responsible for the sales tax unless an exemption applies – including purchases of digital products.
  • Minnesota Statutes 297A.61, subds. 3(i) and 7
Are electronic pull-tabs taxable?Yes. The retailer is responsible for the sales tax unless an exemption applies – including purchases of digital products.
  • Minnesota Statutes 297A.61, subds. 3(i) and 7
Are apps for electronic gaming devices taxable?Yes, they are taxable when sold to the distributor.
  • Minnesota Statutes 297A.61, subds. 3(i) and 7
Is the sale of the software taxable?Yes, they are taxable when sold to the distributor.
  • Minnesota Statutes 297A.61, subd. 17
Does local sales and use tax apply when the city also has a local gambling tax?No. However, Minnesota sales tax (6.875%) still applies.
  • Minnesota Statutes 349.213, subd. 3
Are purchases of gambling equipment by a 501(c)3 organization with a gambling license taxable?

Yes. These organizations must pay sales tax when they purchase, lease, or rent gambling devices and equipment.

  • Minnesota Statutes 297A.70, subd. 4
  • Minnesota Rule 8130.6200, subp. 8

Mn Gambling License Application Form

If you have any questions, email us at salesuse.tech@state.mn.us.