Taxable Examples Include, But Are Not Limited To: The following are examples of taxable items when sold by a distributor or other entity to a lawful gambling organization. A retail sale does not include the sale of tangible personal property for the purpose of resale, sublease, or subrent. A retail sale includes the sale, lease, or rental of tangible personal property. Retail sales of tangible personal property used in conducting lawful gambling (under Minnesota Statutes, Chapter 349) or State Lottery (Chapter 349A) are subject to sales tax. Visit the Gambling Control Board website.These activities are subject to the state’s Lawful Gambling Tax, but not sales tax. Some food or bar establishments lease or grant space to these organizations. Registered nonprofit organizations may conduct lawful (charitable) gambling such as bingo, raffles, paddletickets, tipboards, and pull-tabs. Log in to Referring Agencies e-Services.
