Minnesota Gambling Control Board

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Minnesota Gambling Control Board

Registered nonprofit organizations may conduct lawful (charitable) gambling such as bingo, pull-tabs, tip boards, and paddle tickets. Some food or bar establishments lease or grant space to these organizations.
Minnesota Gambling Control Board Raffles
Minnesota Gambling Control Board Lg220a
Minnesota Gambling Control Board Bingo
Michigan Gambling Control Board
These activities are subject to the state's Lawful Gambling Tax (but not sales tax).
For more information:

State of Minnesota - Gambling Control Board is located at 522 E Howard St in Hibbing, MN - Saint Louis County and is a state government agency specialized in Government. State of Minnesota is listed in the categories State Government and Government Offices State. The Minnesota Gambling Control Board plays a critical role in regulating gambling activity in Minnesota. Northern Light conducted the following Q&A with Matt Gettman, the agency's executive director. Q: What is the primary role of the Minnesota Gambling Control Board (MGCB)? A: Our role is to regulate the lawful. June 1 Lawful Gambling Restart – Q & A, page 2 Minnesota Gambling Control Board June 1 Lawful Gambling Restart Q & A, Page 2 May 28, 2020 Q. Once lawful gambling sales resume inside the building, if pull-tab boxes were being sold outside, will those open boxes be allowed for continued sale inside or will those boxes need to be closed.
See Gambling Taxes
Visit the Gambling Control Board website
Call the Gambling Control Board at 651-539-1900
A retail sale is:

Minnesota gambling control board raffles

The sale, lease, or rental of tangible personal property
The sale of tangible personal property used in conducting lawful gambling under chapter 349 or State Lottery under chapter 349A and is not considered a sale of property for resale
The table below explains when sales tax applies to the sale of gambling devices and equipment.
QuestionIs the Item Taxable?References
Is the rental of electronic gaming devices taxable?Yes. The lessee is responsible for the sales tax on the rental or lease of the equipment. It does not matter if there is a revenue sharing agreement.Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are monthly equipment charges taxable?Yes. The lessee is responsible for the sales tax on the rental or lease of the equipment.Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are revenue sharing agreements taxable?Yes. The lessee is responsible for the sales tax on the total sales price of the rental or lease of an electronic gaming device – even when the sales price is separated into various components.Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are bingo cards and pull-tabs taxable?Yes. The retailer is responsible for the sales tax unless an exemption applies – including purchases of digital products.Minnesota Statutes 297A.61, subds. 3(i) and 7
Are electronic pull-tabs taxable?Yes. The retailer is responsible for the sales tax unless an exemption applies – including purchases of digital products.Minnesota Statutes 297A.61, subds. 3(i) and 7
Are apps for electronic gaming devices taxable?Yes, they are taxable when sold to the distributor.Minnesota Statutes 297A.61, subds. 3(i) and 7
Is the sale of the software taxable?Yes, they are taxable when sold to the distributor.Minnesota Statutes 297A.61, subd. 17
Does local sales and use tax apply when the city also has a local gambling tax?No. However, Minnesota sales tax (6.875%) still applies.Minnesota Statutes 349.213, subd. 3
Are purchases of gambling equipment by a 501(c)3 organization with a gambling license taxable?Yes. These organizations must pay sales tax when they purchase, lease, or rent gambling devices and equipment.
Minnesota Statutes 297A.70, subd. 4
Minnesota Rule 8130.6200, subp. 8

Question	Is the Item Taxable?	References
Is the rental of electronic gaming devices taxable?	Yes. The lessee is responsible for the sales tax on the rental or lease of the equipment. It does not matter if there is a revenue sharing agreement.	Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are monthly equipment charges taxable?	Yes. The lessee is responsible for the sales tax on the rental or lease of the equipment.	Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are revenue sharing agreements taxable?	Yes. The lessee is responsible for the sales tax on the total sales price of the rental or lease of an electronic gaming device – even when the sales price is separated into various components.	Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are bingo cards and pull-tabs taxable?	Yes. The retailer is responsible for the sales tax unless an exemption applies – including purchases of digital products.	Minnesota Statutes 297A.61, subds. 3(i) and 7
Are electronic pull-tabs taxable?	Yes. The retailer is responsible for the sales tax unless an exemption applies – including purchases of digital products.	Minnesota Statutes 297A.61, subds. 3(i) and 7
Are apps for electronic gaming devices taxable?	Yes, they are taxable when sold to the distributor.	Minnesota Statutes 297A.61, subds. 3(i) and 7
Is the sale of the software taxable?	Yes, they are taxable when sold to the distributor.	Minnesota Statutes 297A.61, subd. 17
Does local sales and use tax apply when the city also has a local gambling tax?	No. However, Minnesota sales tax (6.875%) still applies.	Minnesota Statutes 349.213, subd. 3
Are purchases of gambling equipment by a 501(c)3 organization with a gambling license taxable?	Yes. These organizations must pay sales tax when they purchase, lease, or rent gambling devices and equipment.	Minnesota Statutes 297A.70, subd. 4 Minnesota Rule 8130.6200, subp. 8

If you have any questions, email us at salesuse.tech@state.mn.us.
Paid Position Available - Gambling Manager

Gambling Manager Position
The Burnsville Hockey Club Gambling Manager is the person in charge of the day-to-day activities of the organization's gambling operation
Gambling Manager Requirements  Blackjack online gambling app.
The Burnsville Hockey Club Gambling Manager must meet the following criteria to qualify for the position:
Minnesota Gambling Control Board RafflesBe fully licensed by the Minnesota Gambling Control Board
Have a $10,000.00 bond
Have attended a Gambling Manager Seminar and passed the written test
Attend a continuing education class every calendar year
Pass a yearly background check as outlined in the BHC Handbook
Gambling Manager Duties

State of Minnesota - Gambling Control Board is located at 522 E Howard St in Hibbing, MN - Saint Louis County and is a state government agency specialized in Government. State of Minnesota is listed in the categories State Government and Government Offices State. The Minnesota Gambling Control Board plays a critical role in regulating gambling activity in Minnesota. Northern Light conducted the following Q&A with Matt Gettman, the agency's executive director. Q: What is the primary role of the Minnesota Gambling Control Board (MGCB)? A: Our role is to regulate the lawful. June 1 Lawful Gambling Restart – Q & A, page 2 Minnesota Gambling Control Board June 1 Lawful Gambling Restart Q & A, Page 2 May 28, 2020 Q. Once lawful gambling sales resume inside the building, if pull-tab boxes were being sold outside, will those open boxes be allowed for continued sale inside or will those boxes need to be closed.
See Gambling Taxes
Visit the Gambling Control Board website
Call the Gambling Control Board at 651-539-1900
A retail sale is:
The sale, lease, or rental of tangible personal property
The sale of tangible personal property used in conducting lawful gambling under chapter 349 or State Lottery under chapter 349A and is not considered a sale of property for resale
The table below explains when sales tax applies to the sale of gambling devices and equipment.
QuestionIs the Item Taxable?References
Is the rental of electronic gaming devices taxable?Yes. The lessee is responsible for the sales tax on the rental or lease of the equipment. It does not matter if there is a revenue sharing agreement.Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are monthly equipment charges taxable?Yes. The lessee is responsible for the sales tax on the rental or lease of the equipment.Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are revenue sharing agreements taxable?Yes. The lessee is responsible for the sales tax on the total sales price of the rental or lease of an electronic gaming device – even when the sales price is separated into various components.Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are bingo cards and pull-tabs taxable?Yes. The retailer is responsible for the sales tax unless an exemption applies – including purchases of digital products.Minnesota Statutes 297A.61, subds. 3(i) and 7
Are electronic pull-tabs taxable?Yes. The retailer is responsible for the sales tax unless an exemption applies – including purchases of digital products.Minnesota Statutes 297A.61, subds. 3(i) and 7
Are apps for electronic gaming devices taxable?Yes, they are taxable when sold to the distributor.Minnesota Statutes 297A.61, subds. 3(i) and 7
Is the sale of the software taxable?Yes, they are taxable when sold to the distributor.Minnesota Statutes 297A.61, subd. 17
Does local sales and use tax apply when the city also has a local gambling tax?No. However, Minnesota sales tax (6.875%) still applies.Minnesota Statutes 349.213, subd. 3
Are purchases of gambling equipment by a 501(c)3 organization with a gambling license taxable?Yes. These organizations must pay sales tax when they purchase, lease, or rent gambling devices and equipment.
Minnesota Statutes 297A.70, subd. 4
Minnesota Rule 8130.6200, subp. 8
If you have any questions, email us at salesuse.tech@state.mn.us.
Paid Position Available - Gambling ManagerGambling Manager Position
The Burnsville Hockey Club Gambling Manager is the person in charge of the day-to-day activities of the organization's gambling operation
Gambling Manager Requirements  Blackjack online gambling app.
The Burnsville Hockey Club Gambling Manager must meet the following criteria to qualify for the position:
Minnesota Gambling Control Board RafflesBe fully licensed by the Minnesota Gambling Control Board
Have a $10,000.00 bond
Have attended a Gambling Manager Seminar and passed the written test
Attend a continuing education class every calendar year
Pass a yearly background check as outlined in the BHC Handbook
Gambling Manager Duties
The Burnsville Hockey Club Manager duties include but are not limited to:
Supervising, hiring, firing, and disciplining gambling employees, including an assistant gambling manager (If any) in conjunction with the Burnsville Hockey Club Gambling Committee
Reviewing and monitoring the conduct of games to the Benefit of the Burnsville Hockey Club
Determining the product to be purchased and put into play. Any games that work below the Burnsville Hockey Club profit requirements must be authorized by the Burnsville Hockey Club Gambling Committee before being played
Determining the policy of when to put games into play 
Ensuring all receipts and disbursements have been properly accounted for in compliance with statute and rule requirements
Ensuring that all inventory records have been reconciled each month
Supervising all licensing and reporting requirements
Assuring that the organization is in full compliance with all statutes and rules related to Minnesota Lawful Gambling
Assuring that illegal gambling is not conducted at a permitted premises
Engage an outside accounting firm for all game auditing, payroll, and monthly tax return preparation. Supervise and coordinate all Club activities with the accounting firm with all governmental agencies to ensure Club compliance with all state and federal rules and regulations, specifically in accordance with Minnesota Gambling Control Board. 
Review monthly reports provided by accounting firm with the Burnsville Hockey Club Gambling Committee prior to numbers being posted online for Board of Director approvalThis meeting needs to review individual location monthly performance to budget, and individual location overall year-to-date performance to budget
Attend all Burnsville Hockey Club Board Meetings to answer any Board of Director or Burnsville Hockey Club Membership questions 
Establish a yearly budget that is accepted by the Burnsville Hockey Club Board of Directors
Gambling Manager Compensation
Minnesota Gambling Control Board Lg220aThe Burnsville Hockey Club Gambling Manager's compensation will consist of the following unless otherwise adjusted by the Burnsville Hockey Club Gambling Committee with a majority vote from the Burnsville Hockey Club Board of Directors
Minnesota Gambling Control Board BingoMonthly Base Pay ~ $1,250.00
No cell phone reimbursement or mileage reimbursement, except for travel out of the Burnsville area for Gambling Business.
This job typically requires 5-10 hours weekly as currently structured. 
Michigan Gambling Control BoardAll Inquiries should be directed to Jim Kallstrom at: brooms91@q.com and Bill John at: bdjbacsports@gmail.com