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Title: Lawful Gambling Tax Permit
Alternate Title: Hold
Description: Minnesota Department of Revenue
Subject: Gambling
Creation Date: 9/11/2008 2:13:29 PM
Modification Date: 6/18/2020 11:38:51 AM
Agency Name: Revenue, Minnesota Department of
Agency URL:
Agency Description: The Minnesota Department of Revenue manages the state's revenue system. Functions include the administration of 28 different taxes, interprets and enforces the tax laws, provides taxpayers both individuals and businesses with forms, processes tax returns/payments, and auditing.
Agency Phone: 651-556-3000
Agency Fax: Agency URL:
Agency Address: Revenue, Minnesota Dept. of
600 N. Robert Street

St. Paul
MN 55146

Division Name: Registration Services -Taxpayer Account Management
Division URL:
Division Description:
Division Phone: 651-282-5225
Division Fax: Division URL:
Division Address:
600 N. Robert St., Mail Station 4410

St. Paul
MN 55146-4410

Audience: Hold Application URL:
Renewal URL:
Versa URL:

A distributor must receive a tax permit before making sales of gambling product to organizations licensed to conduct lawful gambling. The commissioner, when satisfied that the distributor has complied with the provisions of Minn. Stat. Chapter 297E and Minn. Stat. Chapter 349, shall issue the permit to the distributor.

See also: Gambling Taxes

Statutes: 297E.031


Instructions and forms are available at Gambling Taxes



Period of Issuance:

Perpetual, so long as the distributor remains in compliance with the Minnesota Statutes referenced in the Requirements section above.

Length of Determination: Approximately fifteen (15) days. Most of the clearance work is done by the Gambling Control Board before they issue the license referenced in the Requirements section.
Other Info:
Activity: Gambling
License Detail URL:

Lawful Gambling

Minnesota Department of Employment e-Services

Minnesota Department of Revenue

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