Skip to main content Skip to office menu Skip to footer
Minnesota Legislature

Office of the Revisor of Statutes

HF 3384

as introduced - 90th Legislature (2017 - 2018) Posted on 03/29/2018 04:19pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4 1.5 1.6
1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15
1.16 1.17
1.18 1.19 1.20 1.21 1.22
2.1 2.2
2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15 2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27
2.28

A bill for an act
relating to taxation; sales and use; providing an exemption for certain purchases
of equipment for lawful gambling; amending Minnesota Statutes 2016, sections
297A.68, subdivision 29; 297A.70, by adding a subdivision; Minnesota Statutes
2017 Supplement, section 297E.02, subdivision 3.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2016, section 297A.68, subdivision 29, is amended to read:


Subd. 29.

Prizes.

new text begin(a) new text endTangible personal property that will be given as prizes to players
in games of skill or chance is exempt ifnew text begin:
new text end

new text begin (1)new text end the games are conducted at events such as community festivals, fairs, and carnivals
and if the events last less than six daysdeleted text begin.deleted text endnew text begin; or
new text end

new text begin (2) the property is awarded as prizes in connection with lawful gambling as defined in
section 349.12.
new text end

new text begin (b)new text end This exemption does not apply to property awarded as prizes in connection with
deleted text begin lawful gambling as defined in section 349.12 ordeleted text end the State Lottery.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2018.
new text end

Sec. 2.

Minnesota Statutes 2016, section 297A.70, is amended by adding a subdivision to
read:


new text begin Subd. 21. new text end

new text begin Lawful gambling equipment. new text end

new text begin The lease or purchase of gambling equipment,
as defined in section 349.12, subdivision 18, by an organization licensed to conduct lawful
gambling under chapter 349 is exempt.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2018.
new text end

Sec. 3.

Minnesota Statutes 2017 Supplement, section 297E.02, subdivision 3, is amended
to read:


Subd. 3.

Collection; disposition.

(a) Taxes imposed by this section are due and payable
to the commissioner when the gambling tax return is required to be filed. Distributors must
file their monthly sales figures with the commissioner on a form prescribed by the
commissioner. Returns covering the taxes imposed under this section must be filed with
the commissioner on or before the 20th day of the month following the close of the previous
calendar month. The commissioner shall prescribe the content, format, and manner of returns
or other documents pursuant to section 270C.30. The proceeds, along with the revenue
received from all license fees and other fees under sections 349.11 to 349.191, 349.211,
and 349.213, must be paid to the commissioner of management and budget for deposit in
the general fund.

(b) deleted text beginThe sales tax imposed by chapter 297A on the sale of pull-tabs and tipboards by the
distributor is imposed on the retail sales price.
deleted text end The retail sale of pull-tabs or tipboards by
the organization is exempt from taxes imposed by chapter 297A and is exempt from all
local taxes and license fees except a fee authorized under section 349.16, subdivision 8.

(c) One-half of one percent of the revenue deposited in the general fund under paragraph
(a), is appropriated to the commissioner of human services for the compulsive gambling
treatment program established under section 245.98. One-half of one percent of the revenue
deposited in the general fund under paragraph (a), is appropriated to the commissioner of
human services for a grant to the state affiliate recognized by the National Council on
Problem Gambling to increase public awareness of problem gambling, education and training
for individuals and organizations providing effective treatment services to problem gamblers
and their families, and research relating to problem gambling. Money appropriated by this
paragraph must supplement and must not replace existing state funding for these programs.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2018.
new text end