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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

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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.

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DFA Rule(s)

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

TitlePosted
BRR-TEMP Temporary Bingo and Raffle License Renewal08/28/2013
ET-391 Bingo Raffle Volunteer Schedule08/25/2010
ET-392 Bingo Raffle Qualifying Expense Schedule08/25/2010
ET-393 Bingo Raffle Qualifying Charitable Distribution Schedule08/25/2010

Instructions

TitlePosted
ET-389 Bingo Net Receipts Formula and Allowable Expense Instructions08/25/2010
ET-397 Bingo Raffle FAQs08/25/2010
ET-399 Bingo Raffle Distributors09/19/2019

Statistics

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Pkr

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TitlePosted
Bingo Raffle Revenue FYE 200708/08/2013
Bingo Raffle Revenue FYE 200808/08/2013
Bingo Raffle Revenue FYE 200908/08/2013
Bingo Raffle Revenue FYE 201008/08/2013
Bingo Raffle Revenue FYE 201108/08/2013
Bingo Raffle Revenue FYE 201208/08/2013
Bingo Raffle Revenue FYE 201308/08/2013
Bingo Raffle Revenue FYE 201407/15/2014
Bingo Raffle Revenue FYE 201507/14/2015
Bingo Raffle Revenue FYE 201608/04/2016
Bingo Raffle Revenue FYE 201707/03/2017
Bingo Raffle Revenue FYE 201807/03/2018
Bingo Raffle Revenue FYE 201907/05/2019
Bingo Raffle Revenue FYE 202007/02/2020
Bingo Raffle Revenue FYE 202103/02/2021