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S.F. No. 437 - Sales tax exemption for lawful gambling prizes awarded and lawful gambling equipment
 
Author: Senator Bruce D. Anderson
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: February 5, 2019



 

Section 1 provides a sales tax exemption for prizes awarded in lawful gambling activities.

Effective for sales and purchases made after June 30, 2019.

Section 2 provides a sales tax exemption for the lease or purchase of gambling equipment by lawful gambling organizations. “Gambling equipment” includes, for example, bingo cards, pull-tabs, tipboards, raffle boards, software for electronic pull-tabs and electronic bingo, and electronic devices for lawful games.

Effective for sales and purchases made after June 30, 2019.

Section 3 strikes a provision requiring the sales tax on pull-tabs and tipboards sold by a distributor to be imposed at the retail price. This language is no longer necessary given the exemption in Section 2.

Effective July 1, 2019.

 
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