S.F. No. 13 Summary

• Exempts tangible personal property awarded as prizes in connection with lawful gambling as defined in section 349.12 from sales and use taxes, effective after June 30, 2021.

• Exempts the lease or purchase of gambling equipment by organizations licensed to conduct lawful gambling under chapter 349 from sales and use taxes, effective after June 30, 2021.

• Clarifies that the sales tax exemption for pull-tabs and tipboards applies to retail sales by organizations, not distributors, and exempts such sales from all local taxes and license fees except those authorized under section 349.16, subdivision 8.

• Requires the commissioner of human services to provide monthly statements and annual reconciliations beginning January 1, 2022 regarding revenue allocations to the compulsive gambling treatment program and the state affiliate recognized by the National Council on Problem Gambling, effective July 1, 2021.