Reporting Changes on Lawful Gambling Tax Returns

Refundable Combined Net Receipts Tax Credit and Reporting of Electronic Pull-tabs

The Minnesota Department of Revenue has revised the Lawful Gambling Monthly Tax Return (Form G1) and Combined Net Receipts Tax (Worksheet E) to clarify how you report the refundable combined net receipts tax credit and electronic pull-tabs.

What changed?

If the combined net receipts tax due on Worksheet E, line 11, is positive, you’ll enter the amount on Form G1, line 11. If it’s negative, you’ll enter the amount on Form G1, line 18, and you may be entitled to the refund.

If you play electronic pull-tabs, you’ll report the activity only on Form G1, line 9. The games are no longer required to be reported on the Report of Barcoded Games (Schedule B2).

Monthly regulatory fee increase

Minnesota Statute 297E.02 was recently amended to increase the monthly regulatory fee (reported on Form G1) from 0.1 percent to 0.125 percent. This is effective July 1, 2015. 

Forms available July 31

The revised Form G1 and Worksheet E will be available on our website by July 31 for the July 2015 period (due August 20).

Questions?

If you have questions, please contact us at 651-297-1772 or lawfulgambling.taxes@state.mn.us.