Pull Tab & Jar Games Tax & License Fees
Statutory Reference
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 fi ve years immediately before applying
for a license; and
- — it must have a bona fide membership engaged in carrying out its objectives during that entire
fi ve-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.
Tax rate
The tax is imposed on the gross proceeds. Use the
“Tax Rate Finder” to determine the rate.
License fees
Qualified operators of pull tabs and jar games may
hold only one regular operator’s license, which is valid only at the locations stated on the license.
Once during each license year, a regular licensee may obtain a special permit to sell pull tabs at a
different additional location for a period of up to 5 consecutive days. Use the
“Tax Rate Finder” to determine the fee.
An organization qualified for a regular license, but not holding one,
may receive a limited license to sell pull tabs or conduct jar games on two occasions per year for
up to five consecutive days each at a single location. Use the
“Tax Rate Finder” to determine the fee.
Qualified suppliers and manufacturers of pull tabs and jar games must pay an annual license fee. Use the
“Tax Rate Finder” to determine the fee.
Primary filing requirements
License
License fees must be paid when the application is filed. To apply for a license
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