Gambling In Minnesota

  1. Gambling In Minnesota Age
  2. Gambling In Minnesota
  3. Is There Gambling In Minnesota
  4. Legal Gambling Age In Minnesota

Minnesota’s largest casino only 25 minutes from Mall of America® with slots, blackjack, bingo, luxury hotel, entertainment, best of Twin Cities restaurants and bars, bus service, meetings and events.

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.

These activities are subject to the state’s Lawful Gambling Tax (but not sales tax).

Online gambling. Minnesota’s position on internet gambling is strict in some areas of the law while surprisingly progressive in others. Overall, it is illegal to bet online in Minnesota. However, in 2013, Minnesota lawmakers allowed the state lottery to offer online ticket purchasing. Minnesota Casinos & Gambling. Minnesota casinos and gambling have slots, blackjack, craps and poker. Minnesota has a population 5,000,000 people. Minnesota is often called the 'Land of 10,000 Lakes,' it is a Northern state in the United States of America known for its natural beauty, cultural activities, and prosperous economy. List of casinos in the U.S. State of Minnesota; Casino City County State District Type Comments Black Bear Casino Resort: Carlton: Carlton: Minnesota: Native American: Canterbury Park. The Seven Clans Casino is a gambling and entertainment center located in Red Lake, Minnesota in the United States. The all-suite hotel opened in 2009. It has two places t 1 reviews.

For more information:

  • 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

Gambling In Minnesota Age

The table below explains when sales tax applies to the sale of gambling devices and equipment.

Gambling In Minnesota

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.

GamblingInformational Memo

Published: June 9, 2020

Lawful Gambling
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See accompanying model documents below.

This material contains general information; it should not be used as a substitute for legal advice. Any attorney general opinions cited in this material are available on request from the League’s Research and Information Service staff.

Learn what gambling is allowed in Minnesota, like pull-tabs, bingo and raffles, and which organizations may conduct them. Understand state regulations on lawful purposes for which gambling money may be spent, licensing, gambling managers, and more. Find out how cities can regulate gambling with “10 percent funds,” investigation fees, trade areas, and local gambling taxes. Discusses gambling and municipal liquor stores.

Is There Gambling In Minnesota

Use these model documents with the discussion about “Lawful Gambling”:

  • Regulating Lawful Gambling, LMC model ordinance (doc)
  • Local Gambling Permit Application, LMC model form (doc)
  • Approving a Lawful Gambling Premises Permit, LMC model resolution (doc)
  • Denying a Lawful Gambling Premises Permit, LMC model resolution (doc)
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