Bingo/Raffle

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)

Title Posted
2007-4 Charitable Bingo and Raffle 08/17/2010

Forms

Forms
Title Posted
BRR-TEMP | Temporary Bingo and Raffle License Renewal 08/28/2013
ET-391 | Bingo Raffle Volunteer Schedule 08/25/2010
ET-392 | Bingo Raffle Qualifying Expense Schedule 08/25/2010
ET-393 | Bingo Raffle Qualifying Charitable Distribution Schedule 08/25/2010

Instructions

Title Posted
ET-389 | Bingo Net Receipts Formula and Allowable Expense Instructions 08/25/2010
ET-397 | Bingo Raffle FAQs 08/25/2010
ET-399 | Bingo Raffle Distributors 05/04/2018

Statistics

Title Posted
Bingo Raffle Revenue FYE 2007 08/08/2013
Bingo Raffle Revenue FYE 2008 08/08/2013
Bingo Raffle Revenue FYE 2009 08/08/2013
Bingo Raffle Revenue FYE 2010 08/08/2013
Bingo Raffle Revenue FYE 2011 08/08/2013
Bingo Raffle Revenue FYE 2012 08/08/2013
Bingo Raffle Revenue FYE 2013 08/08/2013
Bingo Raffle Revenue FYE 2014 07/15/2014
Bingo Raffle Revenue FYE 2015 07/14/2015
Bingo Raffle Revenue FYE 2016 08/04/2016
Bingo Raffle Revenue FYE 2017 07/03/2017
Bingo Raffle Revenue FYE 2018 07/03/2018
Bingo Raffle Revenue FYE 2019 01/03/2019