Legislative Session number- 86

Bill Name: SF2019

Modifying the gambling tax imposition authority; reducing the lawful gambling
receipts tax rate, allowing local investigation fees and local gambling taxes,
clarifying liability; 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; 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 a tax of the ideal gross receipts
on certain illegal or lost gambling products; expanding conditions for refund of
taxes paid to organizations with gross receipts under a certain amount;
repealing gambling pull-tab and tipboard taxes, combined receipts tax, unplayed
or defective pull-tabs or tipboards, gross profits refunds and credits, and tax
refund or credit
(je)