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S.F. No. 219 - Combined net receipts tax subtraction for lawful purpose expenditures
Author: Senator Carla J. Nelson
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: February 5, 2019


The combined net receipts tax is imposed on the net receipts from the conduct of paper or electronic pull-tabs, tipboards, and electronic linked bingo. This bill allows a lawful gambling organization to subtract its lawful purpose expenditures as defined under current law (except for lawful gambling taxes) before calculating its tax liability. Lawful purpose expenditures include charitable contributions, expenditures for youth recreational and athletic activities, expenditures for acquisition, repair, or improvement of real property and assets owned by a charitable gambling organization, expenditures for specified natural resources projects or activities, and expenditures for organizations that recognize military service.

Effective July 1, 2019.

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