Legislative Session number- 86

Bill Name: SF1874

Modifying the gambling tax gambling product definition to include bingo paper
sheet facsimiles and modifying gross receipts to exclude rental proceeds and
certain organization owned premises; increasing the gambling tax imposed and
removing the exclusion for pull-tab and tipboard deals and certain gross
receipts; allowing local investigation fees and local gambling taxes; clarifying
liability; exempting from the tax sales to Indian tribal organizations governing
bodies for reservation use, sales to distributors licensed under other states,
and sales of promotional tickets; modifying tax collection and requiring monthly
regulatory fee deposit in the lawful gambling regulation account; imposing the
gambling tax on licensed organizations and exempt organizations and
distributors; expanding conditions for refund of taxes paid to organizations
with gross receipts under a certain amount; modifying lawful gambling exemption
requirements by requiring organizations to report to commissioner of revenue,
making conforming amendments; repealing gambling pull-tab and tipboard taxes,
combined receipts tax and tax refund on unplayed or defective pull-tabs or
tipboards, gross profits refunds and credits and tax refund or credit
(rt)