Minnesota Gambling Age
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.
Gambling Age Minnesota Change
These activities are subject to the state’s Lawful Gambling Tax (but not sales tax).
For more information:
- See Gambling Taxes
- Visit the Gambling Control Board website
- Call the Gambling Control Board at 651-539-1900
December 14, 2020 Don’t Jeopardize Your Organization’s Gambling License There have been reports that some Minnesota bars and restaurants intend to open for on-site eating and drinking prior to Friday, December 18 in violation of Executive Order 20-99. In Minnesota it is unlawful to make a bet through Internet gambling organizations. Minnesota law makes it a misdemeanor to place a bet unless done pursuant to an exempted, state-regulated activity, such as licensed charitable gambling or the state lottery, Minn. §§ 609.75, Subd. 2 -3; 609.755(1). What Is The Legal Gambling Age At Casinos In Minnesota? Minnesota is one of the states that has an age requirement of between 18 and 21. Bettors who are 18 can visit a tribal casino to get in the habit on legally playing casino games in Minnesota. What is the Minnesota legal gambling age? The minimum gambling age in Minnesota is 18 years old. This applies to all forms of gambling, including the lottery, daily fantasy sports, horse race betting, and even casino games. This is quite uncommon, as most states with legal casinos require players to be over 21 years old.
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.
Minnesota Casino Gambling Age
| 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. |
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| Are monthly equipment charges taxable? | Yes. The lessee is responsible for the sales tax on the rental or lease of the equipment. |
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| 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. |
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| 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. |
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| Are electronic pull-tabs taxable? | Yes. The retailer is responsible for the sales tax unless an exemption applies – including purchases of digital products. |
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| Are apps for electronic gaming devices taxable? | Yes, they are taxable when sold to the distributor. |
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| Is the sale of the software taxable? | Yes, they are taxable when sold to the distributor. |
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| 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. |
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| 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. |
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Oklahoma Gambling Age Requirements
If you have any questions, email us at salesuse.tech@state.mn.us.