If you were a nonresident, Minnesota taxes your gambling winnings from Minnesota. If your Minnesota gross income meets the state’s minimum filing requirement ($12,200 for 2019), you must file Form M1 and include Schedule M1NR, Nonresidents/Part-Year Residents. For more information, see Calculating Minnesota Gross Income. Lawful Gambling Tax Instructions Forms. Barcode Label Sheet. B2, Lawful Gambling Report of Barcoded Games CI, Annual Certified Physical Inventory and Cash Count Summary DA101, Lawful Gambling Distributor Permit Application. ER, Lawful Gambling Tax Credit for Exempt Raffles G1, Lawful Gambling Monthly Tax Return. You can apply for permits online, by mail or through an independent permit service - not by fax or phone. If MnDOT approves your application and issues a permit, we will charge the appropriate permit fee to the credit card you have listed with us. Please indicate on your application form which credit card to use. GAMBLING LAWS IN MINNESOTA In Minnesota, legal forms of gambling include lotteries, poker, casino gambling, pari-mutuel wagering on horses and dogs, skilled based tournaments, bingo, raffles, paddlewheel, tip board, and charitable gambling. Before the Gambling Control Board can issue a premises permit, the local unit of government where the premises is located (city or county) must give prior approval of the application. The approval must be within 90 days of the date the application is received by the Gambling Control Board. To give prior approval, the local unit of government must.

What's New Specific What's New information, by month

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December 17, 2020

Executive Order Allows Lawful Gambling Outdoors Beginning December 19

In line with Governor Walz’s Executive Order 20-103, lawful gambling may be conducted outdoors at those permitted premises that provide outdoor service beginning December 19, 2020. These lawful gambling activities must be conducted in compliance with all applicable statutes, executive orders and rules, as well as Minnesota Department of Health and Centers for Disease Control guidance. All statutes/rules governing the conduct of lawful gambling remain in effect and will be enforced.

Outdoor Sales Conduct

• You may sell gambling equipment only in those areas where food and alcohol are allowed to be served.
• Cash and games (including electronic games) must be secured at all times and games must remain in full view of the site’s outdoor staff to ensure the integrity of games.
• All games must be sold and played outdoors but still on the premises. Tickets (except raffles and sports tipboard) may not leave the outdoor dining area.
• House rules must be visible at the point of sale and reflect any changes to the conduct of games at the permitted premises to reflect the outdoor lawful gambling activity.

Gambling Control Board Provides Regulatory Relief

Executive Order 20-103 prohibits bars and restaurants from serving food and beverages indoors until January 11, 2021. In response, the Gambling Control Board authorizes the following:

Mn Gambling Raffle Permit

License Renewal Dates Extended

The expiration date for all Gambling Control Board licenses that were in effect on December 1, 2020 will be extended by two months. This includes organization licenses, premises permits, gambling manager licenses, distributor/salespersons licenses, manufacturer and linked bingo game provider licenses. For example, if your organization’s license expiration date is March 31, 2021, your organization’s license expiration date will become May 31, 2021.

Emergency Expenditures/Business Loans Allowed

This provision allows a short-term loan from a veterans or fraternal organization’s gambling funds to its general fund to relieve effects of the bar and restaurant shutdown. This provision expires on the day that the emergency executive authority expires, terminates, or is rescinded.

Minnesota Gambling Permit Application

Lawful Gambling Equipment Sales on Credit Exemption

The 30-day limit on credit for the sale of lawful gambling equipment is waived. This provision expires on the day that the emergency executive authority expires, terminates, or is rescinded.

Length of Off-site Permits Extended to 30 Days

A licensed organization may conduct lawful gambling on a premises other than the organization’s permitted premises if it applies to the Gambling Control Board for approval (form LG230) and obtains Board authorization. The current permit maximum of three (3) days has been extended to thirty (30) days. There is no fee for an off-site permit. Organizations will still be limited to twelve (12) permits per calendar year. This provision expires on the day that the emergency executive authority expires, terminates, or is rescinded.

All organizations must not restart any lawful gambling activities that are prohibited by Executive Order. Any failure to comply with these requirements prior to the lifting of the executive orders will lead to the prosecution of all violations via applicable administrative and criminal actions.

December 14, 2020

Don’t Jeopardize Your Organization’s Gambling License

There have been reports that some Minnesota bars and restaurants intend to open for on-site eating and drinking prior to Friday, December 18 in violation of Executive Order 20-99. If so, your organization may feel pressure to also restart the conduct of gambling at these locations. Please remember that your organization is responsible for securing all games, including those played and unplayed.

The conduct of gambling at a location in violation of Executive Order 20-99 could result in the suspension or revocation of your organization’s lawful gambling license. If your organization has multiple premises permits, your ability to conduct gambling, even at sites that did not violate the Executive Order, could be affected.