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SF 1386

Amusement device gross receipts tax establishment

2025-2026 Regular Session Introduced by Scott Dibble and 1 co-sponsor

Minnesota bill creates new gross receipts tax on amusement device operators to generate state revenue, potentially raising costs for entertainment venues and consumers.

Author added Drazkowski
#taxation #taxation-salesanduse
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WeVote Research Nonpartisan
Bill Summary · SF 1386

Legislative bill overview

SF 1386 establishes a new gross receipts tax on amusement devices in Minnesota. The bill would require operators of amusement devices—such as arcade games, gaming machines, and similar entertainment equipment—to pay a tax based on their total revenue from these devices.

Why is this important

This bill would create a new revenue stream for the state and could affect pricing for consumers at arcades, bowling alleys, and entertainment venues. It represents a policy decision about how to fund state government and whether certain entertainment businesses should bear additional tax burden compared to other industries.

Potential points of contention

  • Revenue burden on small businesses: Operators of entertainment venues, particularly small independent businesses, may face increased operational costs that could be passed to consumers or reduce profits
  • Definition and scope ambiguity: The bill's effectiveness depends on how "amusement devices" is defined—overly broad definitions could capture unexpected business types, while narrow ones might miss intended targets
  • Competitive fairness: Questions about whether this singles out amusement entertainment unfairly compared to other leisure activities (movies, restaurants, sports) that may not face similar gross receipts taxation

Compiled from official sources — confirm details with the bill’s official record.

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