Chapter 297E — Tax Imposed

297E.01 Definitions This section defines key terms used in the lawful gambling tax law, including what counts as lawful gambling, gross … 297E.02 Tax Imposed This section imposes taxes on lawful gambling activities in Minnesota. The tax rates vary depending on the type of … 297E.021 This section has been repealed or reserved and contains no active law. 297E.03 Sports Bookmaking Tax This section imposes a tax on sports bookmaking (sports betting) in Minnesota. The tax is calculated as a percentage of … 297E.031 Gambling Tax Permit This section requires a gambling tax permit from the commissioner of revenue before a person or organization can conduct … 297E.04 Manufacturer's Reports and Records This section requires manufacturers of gambling equipment (like pull-tab tickets) to keep detailed records and file … 297E.05 Distributor Reports and Records This section requires distributors of gambling equipment to keep records and file reports with the Department of Revenue … 297E.06 Organization Reports and Records This section requires organizations that conduct lawful gambling to maintain detailed records and file regular tax … 297E.07 Inspection Rights This section gives the Department of Revenue the right to inspect gambling records, equipment, and premises of … 297E.08 This section has been repealed or reserved and contains no active law. 297E.09 This section has been repealed or reserved and contains no active law. 297E.10 Extensions for Filing Returns and Paying Taxes This section allows the commissioner of revenue to grant extensions of time for filing gambling tax returns and paying … 297E.11 Limitations on Time for Assessment of Tax This section sets time limits on how long the state has to assess gambling taxes. Generally, the state must assess taxes … 297E.12 Civil Penalties This section establishes civil penalties for gambling tax violations, such as filing late returns, underreporting … 297E.13 Tax-related Criminal Penalties This section creates criminal penalties for willful gambling tax fraud, including filing false returns, evading taxes, … 297E.14 Interest This section sets the interest rate charged on unpaid gambling taxes. Interest begins accruing from the date the tax was … 297E.15 This section has been repealed or reserved and contains no active law. 297E.16 Contraband This section defines what gambling equipment and supplies can be seized as contraband. Illegal gambling devices and … 297E.17 Distributor's Bond This section requires distributors of gambling equipment to post a bond with the Department of Revenue to guarantee …