MN SF1956

Repeals all state taxes imposed on lawful gambling receipts under Minnesota 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 sports bookmaking tax (6% excise tax on bets), gambling tax permits for distributors, and all related reporting requirements to the Commissioner of Revenue

Removes tax-related criminal and civil penalties, record-keeping requirements, audit mandates, and contraband seizure provisions specific to gambling taxation

Makes conforming amendments to approximately 17 existing statutes to delete references to the repealed Chapter 297E tax provisions while maintaining Gambling Control Board regulatory oversight

Effective date of July 1, 2025 for all provisions; repeals Minnesota Rules parts 8122.0100 through 8122.0650 governing annual audit standards for licensed gambling organizations