HF169

HF169 (Legislative Session 94 (2025-2026))

All lawful gambling receipts subjected to a flat rate tax, and combined net receipts tax repealed.

Related bill: SF1941

AI Generated Summary

The legislative bill proposed in Minnesota seeks to change how taxes are applied to lawful gambling activities. Instead of using the current combined net receipts tax system, the bill proposes a simpler, flat rate tax of 8.5% on the gross receipts from lawful gambling activities (excluding certain types like electronic pull-tabs and linked bingo). This new tax would replace both the existing state tax and any local taxes or fees related to gambling, except for specific fees covered under other statutory provisions. The intention is to streamline the taxation process for organizations involved in lawful gambling activities.

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
February 09, 2025	House	Floor	Action	Introduction and first reading, referred to	Taxes
February 12, 2025	House	Floor	Action	Author added
March 09, 2025	House	Floor	Action	Author added
March 10, 2025	House	Floor	Action	Author added
March 12, 2025	House	Floor	Action	Author added

Citations

[
  {
    "analysis": {
      "added": [
        "A new flat tax rate on all lawful gambling receipts."
      ],
      "removed": [
        "Repeals the combined net receipts tax."
      ],
      "summary": "The bill modifies the tax imposed on lawful gambling under section 297E.02.",
      "modified": [
        "Changes the tax to 8.5 percent and outlines exemptions."
      ]
    },
    "citation": "297E.02"
  },
  {
    "analysis": {
      "added": [
        "Provides that the new gambling tax is in lieu of the tax imposed by this section."
      ],
      "removed": [],
      "summary": "The bill references section 297A.62 concerning sales and use tax.",
      "modified": []
    },
    "citation": "297A.62"
  },
  {
    "analysis": {
      "added": [
        "Exempts a fee authorized under this section from the new tax."
      ],
      "removed": [],
      "summary": "The bill references section 349.16 concerning license fees.",
      "modified": []
    },
    "citation": "349.16"
  },
  {
    "analysis": {
      "added": [
        "Exempts a tax authorized under this section from the new tax."
      ],
      "removed": [],
      "summary": "The bill references section 349.213 concerning local gambling taxes.",
      "modified": []
    },
    "citation": "349.213"
  }
]