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

HF 2926 modifies Minnesota's gambling tax code by removing pull-tabs and electronic pull-tabs from the general gambling tax base and establishing separate tax rates for these games. Organizations operating pull-tabs (physical tickets) or electronic pull-tabs will now pay a dedicated tax on their net receipts from these specific games, using the same tax brackets currently applied to overall gambling revenue. This change affects charitable organizations and nonprofits that conduct pull-tab or electronic pull-tab games as part of their fundraising activities. The bill amends Minnesota Statutes sections 297E.01 and 297E.02 to implement these tax adjustments, effective July 1, 2025.