Distributor and Manufacturer Requirements

If you are a licensed lawful gambling distributor conducting business in Minnesota, you must submit an inventory sales file to report all games and equipment sold to businesses and individuals during the month. The report is due by the 20th of the month following the month of activity.

You are also required to file the certified inventory report to certify all gambling products and equipment in your inventory at the end of your fiscal year. This report is due 30 days after your fiscal year ends.

If you are a licensed lawful gambling manufacturer conducting business in Minnesota, you must submit an inventory sales file to report all games and equipment sold to Minnesota distributors and/or Indian Tribes during the month. The report is due by the 20th day of the month following the month of activity.

You must file the required report using our schema file and upload it into the department's e-Services system.

For more information, see the Lawful Gambling Distributor Instructions or Manufacturer Instructions. 

Gambling Devices and Equipment Subject to Sales Tax

For information on the sale of gambling devices and equipment subject to sales tax, see Food and Bar Establishments Industry Guide – Lawful Gambling.