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).

We've also revised the Schedule B2. We removed all language regarding electronic pull-tabs.

For more information about these changes, see the Minnesota Lawful Gambling Instructions(revised July 2015).

Monthly regulatory fee increase

Minnesota Statute 349.16, subd. 6a, 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. See the law, Chapter 77, article 2, section 71.

Revised Forms

Please use the revised Form G1, Schedule B2 and Worksheet E when you file the July 2015 period (due August 20). If you use our import template to file electronically in e-Services, please see our Filing Electronically webpage for the 2015 Excel template and updated rules.

Save and Finish Later

If you file Lawful Gambling Tax returns electronically in e-Services, the new “Save and Finish Later” function is available to you. That means you can start a return, save it–even if it’s only partially completed–and come back to finish it within 14 days. Previously, you had to complete and submit it at the same time.

How does it work?

Click on the “Save and Finish Later” button to save the return or request. This button will appear on the screen of any process that you can save.

A confirmation screen will open with instructions on how to complete the process when you’re ready.

Note: If you use this function, you have a 14-day window. When you go back into the return or request, you reset the 14-day period. If you do not go back into your return or request within 14 days, it will expire. The information you entered will be gone and you’ll have to start over.

How do you complete your saved return?

When you’re ready to complete your return:

1. Log in to e-Services.

2. Click on History.

3. Click on the Confirmation Number link for that return.

4. Click on Change.

5. Finish and submit your request

Questions?

If you have questions, contact the Lawful Gambling Tax Unit at 651-297-1772 orlawfulgambling@state.mn.us.