Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
297A.65 LOTTERY TICKETS; IN LIEU TAX.
Sales of State Lottery tickets are exempt from the tax imposed under section 297A.62.
The State Lottery must on or before the 20th day of each month transmit to the commissioner
of revenue an amount equal to the gross receipts from the sale of lottery tickets for the previous
month multiplied by the tax rate under section 297A.62, subdivision 1. The resulting payment
is in lieu of the sales tax that otherwise would be imposed by this chapter. The commissioner
shall deposit the money transmitted as provided by section 297A.94 and the money must be
treated as other proceeds of the sales tax. For purposes of this section, "gross receipts" means
the proceeds of the sale of tickets before deduction of a commission or other compensation
paid to the vendor or retailer for selling tickets.
History: 2000 c 418 art 1 s 8
Sales of State Lottery tickets are exempt from the tax imposed under section 297A.62.
The State Lottery must on or before the 20th day of each month transmit to the commissioner
of revenue an amount equal to the gross receipts from the sale of lottery tickets for the previous
month multiplied by the tax rate under section 297A.62, subdivision 1. The resulting payment
is in lieu of the sales tax that otherwise would be imposed by this chapter. The commissioner
shall deposit the money transmitted as provided by section 297A.94 and the money must be
treated as other proceeds of the sales tax. For purposes of this section, "gross receipts" means
the proceeds of the sale of tickets before deduction of a commission or other compensation
paid to the vendor or retailer for selling tickets.
History: 2000 c 418 art 1 s 8
Official Publication of the State of Minnesota
Revisor of Statutes