Gaming and Pari-Mutuel Tax History


Gaming Taxes

2019 Session

Amended § 53-06.1-03 to increase the prize limit to $8,000 and total prizes of all games to $40,000. Amended § 53-06.1-01 to add restricted event permits.

2017 Session

Electronic pull tab devices were legalized.

2015 Session 

Electronic Quick Shot Bingo was legalized.

2013 Session 

Four-tiered incremental tax on gross proceeds replaced with a two-tiered progressive tax rate.

2011 Session 

Excise tax on pull tabs and bingo replaced with new four-tiered incremental tax.

2009 Session 

Excise tax on pull tab gross proceeds decreased from 4.5% to 3%.

2007 Session 

Sales tax on sale of bingo cards replaced with 3% excise tax on the gross sales.

2001 Session 

Wager limit increase from $5 to $25.

1991 Session

Paddlewheels legalized. State Gaming Commission created.

1989 Session

Calcuttas for certain events legalized.

1987 Session

Poker was legalized.

1981 Session

The game of 21 was legalized.

Pari-Mutuel Taxes 

2013 Session

  • The tax rate for simulcast wagering was set at the same rate as account wagering (.25%).
  • The total taxes paid on simulcast and account wagering were capped at $400,000 for fiscal year 2014 and $420,000 for each fiscal year thereafter.
  • All unclaimed tickets and breakage must be deposited into the promotion fund rather than split among the three funds administered by the Commission.

2011 Session 

  • The amount a licensee pays the Commission for all unclaimed tickets and breakage is based on the first $20 million wagered with each provider. The amount the Commission may receive from the Promotion Fund for operating expenses is limited to $25,000 or 25% of the balance, whichever is greater.

2009 Session 

  • The pari-mutuel tax was decreased from 3.5% and 4% to 2% for simulcast and live racing.