Gambling In Minnesota

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Minnesota Gambling Ages – Legal Online Gambling Ages In Minnesota When looking to gamble online in Minnesota, it is important to know the Minnesota gambling ages. Generally, anyone over 21 is safe, as 21 is the highest age minimum that is set within the state. Mystic Lake Casino Hotel - Prior Lake, MN - (952) 445-9000 - 4000 gaming machines Grand Casino Mille Lacs - Onamia, MN - (320) 532-7777 - 1800 gaming machines Treasure Island Resort and Casino - Welch, MN - (651) 388-6300 - 2200 gaming machines Seven Clans Warroad Casino - Warroad, MN - (218) 386-3381 - 600 gaming machines Black Bear Casino Resort - Carlton, MN - (218) 878-2327 - 1800 gaming. Online gambling. Minnesota’s position on internet gambling is strict in some areas of the law while surprisingly progressive in others. Overall, it is illegal to bet online in Minnesota. However, in 2013, Minnesota lawmakers allowed the state lottery to offer online ticket purchasing.

  1. Sports Gambling In Minnesota
  2. Gambling In Minnesota Age
  3. Online Gambling In Minnesota
  4. Online Gambling In Minnesota

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.

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
Gambling In Minnesota

A retail sale is:

Sports Gambling In Minnesota

  • 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

Gambling In Minnesota Age

The table below explains when sales tax applies to the sale of gambling devices and equipment.

Online Gambling In Minnesota

QuestionIs 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.
  • Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
Are monthly equipment charges taxable?Yes. The lessee is responsible for the sales tax on the rental or lease of the equipment.
  • Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
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.
  • Minnesota Statutes 297A.61, subds. 4(k), 4(l), and 7
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.
  • Minnesota Statutes 297A.61, subds. 3(i) and 7
Are electronic pull-tabs taxable?Yes. The retailer is responsible for the sales tax unless an exemption applies – including purchases of digital products.
  • Minnesota Statutes 297A.61, subds. 3(i) and 7
Are apps for electronic gaming devices taxable?Yes, they are taxable when sold to the distributor.
  • Minnesota Statutes 297A.61, subds. 3(i) and 7
Is the sale of the software taxable?Yes, they are taxable when sold to the distributor.
  • Minnesota Statutes 297A.61, subd. 17
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.
  • Minnesota Statutes 349.213, subd. 3
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.

  • Minnesota Statutes 297A.70, subd. 4
  • Minnesota Rule 8130.6200, subp. 8

Online Gambling In Minnesota

If you have any questions, email us at salesuse.tech@state.mn.us.