NOTICE: The DIA website is available only for filing an online annual gambling report. If you want to apply for a social or charitable gambling license, you will need to fill out a paper application. Please download the appropriate application below and mail the completed packet including payment to our office.
You may obtain a paper copy of the annual gambling report by contacting our office either by phone at 515.281.6848 or by email at scg@dia.iowa.gov. This report is due on Jan. 31 each year and covers the previous calendar year. A notice is mailed in early January each year to all nonprofit organizations that had a license at any point during the reporting period. The notice includes instructions on where and how to complete the annual report.
The Social and Charitable Gambling Unit administers Iowa Code Chapter 99B, which regulates games of skill or chance, raffles, bingo, social gambling and amusement devices. Qualified organizations may obtain a social or charitable gambling license to conduct fund-raising activities benefiting educational, civic, public, charitable, patriotic, or religious purposes.
Sales Tax Information
Minnesota Racing Commission Individual Racing License Application 2020 OFFICE USE ONLY Date License # F.P. Date Total Fees Pymt Type Invoice Cash Check # CC# Clerk: Reviewed by: 1. Check Breed(s Thoroughbred Quarter Horse Standardbred (USTA Membership #) 2. Location Canterbury Park Running Aces 3. The City Council requires that the Minnesota Lawful Gambling applications are approved prior to the date of gambling activity. State of Minnesota Compliance & Licensing Specialists for Brown County. The compliance specialist of the State of Minnesota Gambling Control Board can answer questions regarding the conduct of lawful gambling. State of Minnesota. Alcohol & Gambling Enforcement Division. 445 Minnesota Street, Suite 1600. Paul, MN 55101 (651) 201-7500. LICENSE APPLICATION TYPE: (Please check all licenses for which you are applying).Used gambling devices are those manufactured five or more years ago.
Minnesota Department of Public Safety ALCOHOL AND GAMBLING ENFORCEMENT DIVISION 444 Cedar St., Suite 133, St. Paul, MN (651)201-7510 FAX (651)297-5259 TTY (651)282-6555 WWW.DPS.STATE.MN.US APPLICATION FOR COUNTY/CITY ON-SALE WINE LICENSE (Not to exceed 14% of alcohol by volume) EVERY QUESTION MUST BE ANSWERED.
Gambling receipts are subject to Iowa sales tax, even for nonprofit organizations. All taxes are payable to the Iowa Department of Revenue, and should not be submitted to DIA. More information about taxes on gambling receipts can be found on the Iowa Department of Revenue website.
Types of Gambling Licenses
In order to conduct charitable gambling activities, a nonprofit organization will first need to obtain a Charitable Gambling License. The Charitable Gambling License applications describe the various types of gambling activity that are permitted by the licensees. The only gambling activities authorized under these licenses are bingo, raffles, and games of skill and chance.
A license must be issued by DIA before gambling takes place, including the promotion and sale of tickets. Applications should be received by DIA at least 30 days prior to the intended start of activity.
The type of license you need will depend on the period of time for which you plan to conduct gambling activity in your organization.
- Qualified Organization License, 14-Day($15)
- Qualified Organization License, 90-Day($40)
- Qualified Organization License, 180-Day($75)
- Qualified Organization License, One-Year($150)
- Qualified Organization License, Two-Year($150)
- Bingo at a Fair or Festival License($50)
- Very Large Raffle License ($100)
| License Type/Gambling Activity Permitted | Two-Year Qualified Organization* | One-Year Qualified Organization | 180-Day Qualified Organization | 90-Day Qualified Organization | 14-Day Qualified Organization | Bingo at a Fair or Festival |
|---|---|---|---|---|---|---|
| Bingo | Three occasions per week/15 occasions per month | Not allowed | Not allowed | Not allowed | Two total occasions | One occasion per day for length of event |
| Games of Skill & Chance | Unlimited carnival-style games | Not allowed | Not allowed | Not allowed | Unlimited carnival-style games | Not allowed |
| Game Night | One per calendar year | One per calendar year | One per calendar year | One per calendar year | One per calendar year | Not allowed |
| Very Small/ Small Raffles | Unlimited | Unlimited | Unlimited | Unlimited | Unlimited | Not allowed |
| Large Raffles | One per calendar year | Eight per license period w/each raffle conducted in a different county | One per calendar year | One per calendar year | One per calendar year | Not allowed |
| Very Large Raffles** | One per calendar year w/additional Very Large Raffle License | One per calendar year w/additional Very Large Raffle License | Not allowed | Not allowed | Not allowed | Not allowed |
| Electronic Raffles | One small raffle per day; One large raffle per calendar year | Not allowed | Not allowed | Not allowed | Not allowed | Not allowed |
*An organization requesting a Two-Year Qualified Organization License must have been in existence for at least five years.
**In addition to a One-Year or Two-Year Qualified Organization License, organizations wishing to conduct a Very Large Raffle will need to complete a separate Very Large Raffle License Application.
Definitions
- Bingo Conducted at a Fair or Community Festival – License that allows bingo to be conducted for the duration of a fair or community festival of no more than six consecutive days in length held by a community group. Bingo occasions held under this license shall not be counted in determining whether a qualified organization has conducted the maximum three occasions per week or 15 occasions per month.
- Community Festival – A festival of no more than six consecutive days in length held by a community group.
- Community Group – An Iowa nonprofit, tax-exempt organization which is open to the general public and established for the promotion and development of the arts, history, culture, ethnicity, historical preservation, tourism, economic development, festivals or municipal libraries. “Community group” does not include a school, college, university, political party, labor union, fraternal organization, church, convention or association of churches or organizations operated primarily for religious purposes, or which are operated, supervised, controlled or principally supported by a church, convention of association of churches.
- Games of Skill and Chance – Includes but not limited to carnival-style games. They do not include casino-style games (See Game Night).
- Game Night – An event at which casino-style games may be conducted, in addition to games of skill and games of chance, within one consecutive 24-hour period.
- Raffle – A lottery in which each participant buys an entry for a chance at a prize with the winner determined by a random method and the winner is not required to be present to win. For raffles, the license duration must include your advertising, ticket sales, and drawing of the winner(s). A combination of licenses may be used to obtain the requested length of time.
- Very Small Raffle – A raffle where the total value of cash and/or merchandise prizes is $1,000 or less and the value of all entries sold is $1,000 or less, or the total value of donated merchandise prizes is $5,000 or less and the value of all entries sold is $5,000 or less.
- Small Raffle – A raffle where the total value of cash and/or prizes is more than $1,000 but not more than $10,000.
- Large Raffle – A raffle whether the total value of cash and/or prizes is more than $10,000 but not more than $100,000.
- Very Large Raffle – A raffle where the total value of cash and/or prizes is more than $100,000 but not more than $200,000 or if the prize is real property.
Social Gambling License for Beer and Liquor Establishments
Authorizes small stakes card and parlor games between individuals (i.e., euchre, hearts, pitch, pinochle, gin rummy, poker, cribbage, pepper, darts, and billiards). Additionally, this license allows the establishment to conduct sports betting pools.
A license must be issued by DIA before gambling takes place, including the promotion. Applications should be received by DIA at least 30 days prior to the intended start of activity.
- License duration: Two years
- Cost: $150
Access the Social Gambling License Application.
Social Gambling License for Public Place, No Alcohol Allowed
Authorizes patrons to socially gamble amongst themselves in the licensed establishment on small stakes card and parlor games (i.e., euchre, hearts, pitch, pinochle, gin rummy, poker, cribbage, pepper, darts, and billiards). This license does not allow sports betting pools.
A license must be issued by DIA before gambling takes place, including the promotion. Applications should be received by DIA at least 30 days prior to the intended start of activity.
- License duration: Two years
- Cost: $100
The following activities are NOT permissible under this license:
- Raffles
- Bingo
- Poker tournaments
- Poker runs
- Roll-of-the-day
- Bookmaking
- Casino-style games other than poker
Access the Social Gambling License Application.
Iowa Code section 99B.6(7) permits the those with a two-year Social Gambling License for Beer and Liquor Establishments (see tab above) to conduct a sports betting pool under certain circumstances. There is no additional cost to conduct a sports-betting pool.
Contact us with questions.
'Amusement concession' means a game of skill or game of chance with an instant win possibility where, if the participant completes a task, the participant wins a prize. 'Amusement concession' includes but is not limited to carnival-style games that are conducted by a person for profit. 'Amusement concession' does not include casino-style games or amusement devices required to be registered pursuant to section 99B.53.
Games may only be conducted after a license has been issued by DIA. Applications should be received by DIA at least 30 days prior to the intended start of activity.
- License duration: One year
- Cost: $50 per game
View or download the Amusement Concession License Application.
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
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
Minnesota Charitable Gambling License
The table below explains when sales tax applies to the sale of gambling devices and equipment.
Minnesota Gambling License Application License
| 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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If you have any questions, email us at salesuse.tech@state.mn.us.