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.
Questions?
- Call us at: 1 217 785-5864
- Call TDD: 1 800 544-5304
