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:
- Manufacturers/Distributors – $2,500.00
- 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 | 09/18/2024 |
Forms
| Forms | |
| Title | Posted |
| BRR-TEMP | Temporary Bingo and Raffle License Renewal | 08/28/2013 |
| ET-391 | Bingo Raffle Volunteer Schedule | 06/21/2023 |
| ET-392 | Bingo Raffle Qualifying Expense Schedule | 06/21/2023 |
| ET-393 | Bingo Raffle Qualifying Charitable Distribution Schedule | 08/21/2023 |
Instructions
| Title | Posted |
| ET-389 | Bingo Net Receipts Formula and Allowable Expense Instructions | 06/21/2023 |
| ET-397 | Bingo Raffle FAQs | 06/21/2023 |
| ET-399 | Bingo Raffle Distributors | 08/21/2023 |
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 | 07/05/2019 |
| Bingo Raffle Revenue FYE 2020 | 07/02/2020 |
| Bingo Raffle Revenue FYE 2021 | 07/09/2021 |
| Bingo Raffle Revenue FYE 2022 | 07/01/2022 |
| Bingo Raffle Revenue FYE 2023 | 07/06/2023 |
| Bingo Raffle Revenue FYE 2024 | 07/01/2024 |
| Bingo Raffle Revenue FYE 2025 | 12/04/2024 |
