Pull Tab & Jar Games Tax & License Fees

Statutory Reference

230 ILCS 20/1 to 20/7.3

Regulations

Part 432

Definition

The tax is imposed on the gross proceeds of pull tabs and jar games. An annual license fee is imposed on operators, suppliers, and manufacturers of pull tabs and jar games.

To sell pull tabs or conduct jar games the organization must

be licensed by the state;
be a licensed bona fide religious, charitable, labor, fraternal, youth athletic, senior citizens’, educational, or veterans’ organization in Illinois;
operate without profit to its members;
have been in existence in Illinois continuously for a period of five years immediately before applying for a license; and
it must have a bona fide membership engaged in carrying out its objectives during that entire five-year period.

Note: The five-year requirement is reduced to two years when it is applied to a local organization that is affiliated with and chartered by a national organization that meets the five-year requirement.

The cost of a ticket cannot exceed $2, and no more than 6,000 tickets can be sold for a single game. The aggregate value of all prizes or merchandise awarded on any single day of games cannot exceed $5,000 and a single prize cannot exceed $500.

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