Pull Tab & Jar Games Tax & License Fees

Statutory Reference

Regulations

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.

Primary filing requirements

License

License fees must be paid when the application is filed. To apply for a license,

  • qualifying organizations must file Form PT-6, Pull Tabs Application for License, either electronically through MyTax.illinois.gov or by mail. You must also complete Form​ PT-13, Members Selling Pull Tabs, and if renewing, complete Form PT-12, Expenditures of Pull Tab Fund. Keep these forms in your records and make them available to us when we request them.

    After your have filed Form PT-6 and you need to add or revise a scheduled event, you must complete Form RCG-1-E, Charitable Games, Bingo, or Pull Tabs Events Updates, 30 days before the event. Mail your completed information to the address on the form.

  • manufacturers or suppliers must file Form PT-8, Application for Pull Tab Manufacturer’s or Supplier’s License, either electronically through MyTax.illinois.gov or by mail.

Return

  • Taxpayers who hold a regular license must file Form PT-10, Pull Tab and Jar Game Quarterly Tax Return. File your return by the 20th day of the month following the reporting period either electronically through MyTax.illinois.gov or by mail.
  • Taxpayers who hold a limited license must file Form PT-11, Limited Pull Tab and Jar Game Tax Return. File your return by the 20th day following the end event either electronically through MyTax.illinois.gov or by mail.
  • Taxpayers who hold a supplier’s license must complete Form PT-16, Pull Tabs and Jar Games Supplier’s Quarterly Report. Keep it in your records and make it available to us when we request it.

License fees

  • The annual fee for a regular license is $500. 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 five consecutive days.
  • The limited license fee is $50. 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. No more than two limited licenses may be issued to any organization in any year.
  • Qualified suppliers and manufacturers of pull tabs and jar games must pay an annual license fee of $5,000 or $15,000 for three years.

Questions?

  • Call us at: 1 217 785-5864
  • Call TDD: 1 800 544-5304
  • Fax us at: 1 217 785-6013
  • Mail your forms to:
    Office of Bingo & Charitable Games 3-215
    Illinois Department of Revenue
    PO Box 19480
    Springfield Illinois 62794-9480