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About IDOR

Charity Gaming

Pull Tab & Jar Games Tax & License Fees

Statutory Reference



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

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


License fees