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Gaming/Pari-Mutuel Taxes History

Gaming Taxes

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 

2009 Session 

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

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.

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.

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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Gaming/Pari-Mutuel Taxes History

Gaming Taxes

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 

2009 Session 

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

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.

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.

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