MN HF49

Repeals all state taxes on lawful gambling receipts under Minnesota Statutes Chapter 297E, including the 8.5% gross receipts tax and combined net receipts tax on pull-tabs, tipboards, bingo, raffles, and other lawful gambling activities

Eliminates the 6% excise tax on sports bookmaking and removes gambling tax permit requirements for distributors

Removes tax-related reporting requirements for gambling organizations to the commissioner of revenue, while maintaining reporting requirements to the Gambling Control Board

Repeals associated administrative provisions including gambling tax definitions, manufacturer/distributor reporting requirements, civil and criminal tax penalties, contraband seizure procedures related to unpaid taxes, and audit rules under Minnesota Rules chapter 8122

Effective date is July 1, 2025, with technical amendments to approximately 17 existing statutes to remove references to the repealed Chapter 297E tax provisions