https://minnesotalawyer.com/statutes/chapter-297e/Recent content in Chapter 297E — Tax Imposed on MinnesotaLawyer.comHugoen-ushttps://minnesotalawyer.com/statutes/chapter-297e/297e.01/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.01/This section defines key terms used in the lawful gambling tax law, including what counts as lawful gambling, gross receipts, and net receipts. It also defines sports bookmaking and related terms.https://minnesotalawyer.com/statutes/chapter-297e/297e.02/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.02/This section imposes taxes on lawful gambling activities in Minnesota. The tax rates vary depending on the type of gambling, with different rates for pull-tabs, bingo, and other games.https://minnesotalawyer.com/statutes/chapter-297e/297e.021/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.021/This section has been repealed or reserved and contains no active law.https://minnesotalawyer.com/statutes/chapter-297e/297e.03/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.03/This section imposes a tax on sports bookmaking (sports betting) in Minnesota. The tax is calculated as a percentage of the handle or revenue from sports betting operations.https://minnesotalawyer.com/statutes/chapter-297e/297e.031/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.031/This section requires a gambling tax permit from the commissioner of revenue before a person or organization can conduct lawful gambling subject to the gambling tax.https://minnesotalawyer.com/statutes/chapter-297e/297e.04/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.04/This section requires manufacturers of gambling equipment (like pull-tab tickets) to keep detailed records and file reports with the Department of Revenue about their sales and inventory.https://minnesotalawyer.com/statutes/chapter-297e/297e.05/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.05/This section requires distributors of gambling equipment to keep records and file reports with the Department of Revenue about their purchases and sales of gambling products.https://minnesotalawyer.com/statutes/chapter-297e/297e.06/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.06/This section requires organizations that conduct lawful gambling to maintain detailed records and file regular tax returns showing their gambling revenue, expenses, and taxes owed.https://minnesotalawyer.com/statutes/chapter-297e/297e.07/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.07/This section gives the Department of Revenue the right to inspect gambling records, equipment, and premises of manufacturers, distributors, and organizations involved in lawful gambling.https://minnesotalawyer.com/statutes/chapter-297e/297e.08/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.08/This section has been repealed or reserved and contains no active law.https://minnesotalawyer.com/statutes/chapter-297e/297e.09/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.09/This section has been repealed or reserved and contains no active law.https://minnesotalawyer.com/statutes/chapter-297e/297e.10/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.10/This section allows the commissioner of revenue to grant extensions of time for filing gambling tax returns and paying gambling taxes in cases of hardship or good cause.https://minnesotalawyer.com/statutes/chapter-297e/297e.11/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.11/This section sets time limits on how long the state has to assess gambling taxes. Generally, the state must assess taxes within a certain number of years after a return is filed or due.https://minnesotalawyer.com/statutes/chapter-297e/297e.12/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.12/This section establishes civil penalties for gambling tax violations, such as filing late returns, underreporting income, or failing to keep required records.https://minnesotalawyer.com/statutes/chapter-297e/297e.13/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.13/This section creates criminal penalties for willful gambling tax fraud, including filing false returns, evading taxes, and tampering with gambling equipment to reduce reported revenue.https://minnesotalawyer.com/statutes/chapter-297e/297e.14/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.14/This section sets the interest rate charged on unpaid gambling taxes. Interest begins accruing from the date the tax was originally due.https://minnesotalawyer.com/statutes/chapter-297e/297e.15/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.15/This section has been repealed or reserved and contains no active law.https://minnesotalawyer.com/statutes/chapter-297e/297e.16/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.16/This section defines what gambling equipment and supplies can be seized as contraband. Illegal gambling devices and equipment used in tax evasion can be confiscated by the state.https://minnesotalawyer.com/statutes/chapter-297e/297e.17/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297e/297e.17/This section requires distributors of gambling equipment to post a bond with the Department of Revenue to guarantee payment of taxes. The bond amount is based on the distributor’s volume of business.