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Bingo Tax 

The tax is levied and collected on sales by licensed distributors to authorized organizations that have been in continuous existence for 5 years or more in this state. The 3/10¢ tax is levied on the sale of each bingo face.  In addition to the levied tax, an annual registration process requires permit fees be collected from the following:

  1. Manufacturers/Distributors - $2,500.00 
  2. Licensed Authorized Organizations:
    Annual bingo/raffle permit - $100.00
    Temporary bingo permit - $25.00
    Class I temporary raffle permit - $25.00
    Class II temporary raffle permit (donated prize value less than $5,000) - $10.00

Authorized organization” is defined as a nonprofit tax-exempt religious, educational, veterans, fraternal, service, civic, medical, volunteer rescue service, volunteer firefighters organization or volunteer police organization in this state.  In addition, a nonprofit tax-exempt instrumentality of the United States Government is a service agency for the purpose of this definition

Applicable statutes: AR Code Ann. §23-114-101 et seq.

 DFA Rule(s)

TitlePosted
2007-4 Charitable Bingo and Raffle08/17/2010