Minnesota Gambling Age
- In Minnesota it is unlawful to make a bet through Internet gambling organizations. Minnesota law makes it a misdemeanor to place a bet unless done pursuant to an exempted, state-regulated activity, such as licensed charitable gambling or the state lottery, Minn. §§ 609.75, Subd. 2 -3; 609.755(1).
- The Legal Gambling Age Should not be Lowered. No, the legal gamling age should not be lowered to 18. 18 year olds are not yet ready or mature enough to make decisions when it comes to gambling. Too many people who are 21 and older are already led to financial ruin through gambling addiction.
- The states with a legal gambling age limit set to 18 are California, District of Columbia, Florida, Georgia, Idaho, Kentucky, Michigan, Minnesota, Montana, New York, Oklahoma, Tennessee, and Washington. Other states have their legal gambling age limit set to 21. Where Is Gambling Illegal in the World?
If you were a nonresident, Minnesota taxes your gambling winnings from Minnesota. If your Minnesota gross income meets the state’s minimum filing requirement ($12,200 for 2019), you must file Form M1 and include Schedule M1NR, Nonresidents/Part-Year Residents. For more information, see Calculating Minnesota Gross Income. Minnesota residents are allowed to begin gambling at eighteen years old by law. MN state gambling laws do not prohibit legal age and older players from any available gambling options, meaning the minimum gambling age is 18 for residents and visitors, like other various states in the US.
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
The table below explains when sales tax applies to the sale of gambling devices and equipment.
Minnesota Gambling Age Change 21
| 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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Wisconsin Gambling Age 18
If you have any questions, email us at salesuse.tech@state.mn.us.