Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF1435

Introduced
2/8/23  

Caption

Combined net receipts tax modification

Impact

Should the bill be enacted, it would lead to significant changes in how net receipts are taxed, particularly for organizations involved in lawful gambling. The legislative adjustments are meant to provide clarity and potentially increase compliance among gambling organizations, thereby increasing state revenue. Moreover, the bill introduces an exemption for sports-themed tipboards, recognizing their growing popularity and aligning regulations with current gambling trends.

Summary

SF1435 is a bill proposing modifications to the combined net receipts tax as it pertains to lawful gambling in Minnesota. The revisions outlined in the bill primarily address the calculation of the tax rate based on an organization's gross receipts from various forms of gambling, while also specifying exemptions related to newer forms of gaming, specifically sports-themed tipboards. By introducing these modifications, the bill aims to streamline the taxation process and potentially enhance gaming revenues for the state.

Contention

The main points of contention surrounding SF1435 revolve around the implications of tax modifications on organizations engaged in lawful gambling. Critics may raise concerns regarding fairness and the potential financial impact on different types of gambling operations, especially smaller organizations. Additionally, the lack of input from various stakeholders during the drafting phase may lead to challenges in implementation, as organizations navigate the new tax structure and its associated consequences.

Companion Bills

No companion bills found.

Previously Filed As

MN SF2947

Charitable gambling combined net receipts tax rates and brackets modifications

MN SF187

Lawful combined net receipts tax relating to lawful gambling modification

MN SF2931

Flat tax rate for all lawful gambling receipts establishment; combined net receipts tax repeal

MN SF2930

Flat tax rate for all lawful gambling receipts establishment; combined net receipts tax repeal

MN SF3130

Combined net receipts tax rates reduction and brackets expansion

MN HF209

Lawful gambling provisions modified, and combined net receipts tax modified.

MN HF797

Lawful gambling; combined net receipts tax rates reduced and brackets expanded.

MN HF163

Lawful gambling provisions modified, all lawful gambling receipts subjected to flat rate tax, and combined net receipts tax repealed.

MN HF572

Lawful gambling provisions modified, all lawful gambling receipts subjected to flat tax rate, and combined net receipts tax repealed.

MN HF2926

Pull-tabs and electronic pull-tabs removed from the combined net receipts tax base and separate taxes imposed, and definition modified.

Similar Bills

No similar bills found.