1997 Minnesota Statutes

     297A.259 Lottery tickets; in lieu tax. 

    Sales of state lottery tickets are exempt from the tax 
 imposed under section 297A.02.  The state lottery must on or 
 before the 20th day of each month transmit to the commissioner 
 of revenue an amount equal to the gross receipts from the sale 
 of lottery tickets for the previous month multiplied by the tax 
 rate under section 297A.02, subdivision 1.  The resulting 
 payment is in lieu of the sales tax that otherwise would be 
 imposed by this chapter.  The commissioner shall deposit the 
 money transmitted as provided by section 297A.44 and the money 
 must be treated as other proceeds of the sales tax.  Gross 
 receipts for purposes of this section mean the proceeds of the 
 sale of tickets before deduction of a commission or other 
 compensation paid to the vendor or retailer for selling tickets. 

    HIST: 1Sp1989 c 1 art 12 s 10; 1991 c 233 s 109; 1991 c 291 
 art 2 s 10; 1997 c 7 art 1 s 121