Loading...
Minnesota Criminal Justice Statute Service
Search
Subscribe to Updates
Reports
Statute Change Report
About
Glossary
Quick Search
297E.01.8
Statute ID:
8660
Statute Function ID:
21139
Gambling Taxes-Definitions-Gross Receipts
In Effect
New Search
Refine Search
Back to Results
Function Details
History
Text
Details are only available for Penalty and Charging Statutes.
Statute Number:
297E.01.8
Enactment Date:
Jan 1, 1859
Effective Date:
Jan 1, 1859
Expiration Date:
Repealed?:
No
Summary Text:
Gambling Taxes-Definitions-Gross Receipts
Statute ID:
8660
Created:
Sep 1, 2006 by mnjis.legal.analyst@state.mn.us
Updated:
Sep 1, 2006 by mnjis.legal.analyst@state.mn.us
Last Update Action:
System
Legal Analyst Comment:
Summary Text:
Gambling Taxes-Definitions-Gross Receipts
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/297E/01.html
Legislative Session:
0 - NA
Session Law Text?:
No
Statute text last updated on:
Sep 1, 2006
"Gross receipts" means all receipts derived from lawful gambling activity including, but not limited to, the following items: (1) gross sales of bingo hard cards and paper sheets before reduction for prizes, expenses, shortages, free plays, or any other charges or offsets; (2) the ideal gross of pull-tab and tipboard deals or games less the value of unsold and defective tickets and before reduction for prizes, expenses, shortages, free plays, or any other charges or offsets; (3) gross sales of raffle tickets and paddle tickets before reduction for prizes, expenses, shortages, free plays, or any other charges or offsets; (4) admission, commission, cover, or other charges imposed on participants in lawful gambling activity as a condition for or cost of participation; and (5) interest, dividends, annuities, profit from transactions, or other income derived from the accumulation or use of gambling proceeds. Gross receipts does not include proceeds from rental under section 349.18, subdivision 3.
