Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 297A.65. Lottery tickets; in lieu tax

Sales of State Lottery tickets are exempt from the tax imposed undersection 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 undersection 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 bysection 297A.94and 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.