Pull Tab & Jar Games Tax & License Fees

• Statutory - 230 ILCS 20/1 to 20/7.3
• Regulations - Part 432

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.

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.

Licensed organization (operator) A corporation, agency, partnership, association, firm or other entity consisting of 2 or more persons joined by a common interest or purpose (Section 1.1 of the Act). An organization holding a license authorizing it to sell pull tabs in Illinois to the public.

Manufacturer means the person or organization authorized to produce pull tabs for sale to suppliers licensed under the Act (see Section 432.140).

Supplier means any person authorized to sell pull tabs to organizations holding a valid regular or limited license.

Volunteer means a person recruited by the licensed organization who voluntarily performs services at a pull tabs or jar games event, including participation in the management or operation of a game.

These guidelines highlight important aspects of the law but is not an exhaustive list. 

Organizations eligible to sell pull tabs must submit an application at least 30 days before the selling. 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. The application must contain a sworn statement attesting to the not-for-profit character of the prospective licensee organization, signed by a person listed on the application as an owner, officer, or other person in charge of the necessary day-to-day operations of that organization. Note: A license is not assignable or transferable.
• qualifying organizations 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 the organization’s records and make them available to IDOR when requested.

After Form PT-6 has been filed, if the organization needs to add or revise a scheduled event,  Form RCG-1-E, Charitable Games, Bingo, or Pull Tabs Events Updates, must be completed 30 days before the event. Mail the completed information to the address on the form.

• No organization may begin to sell pull tabs without having a valid license in its possession.
• Regular and limited licensees must obtain pull tabs only from licensed suppliers.
• Regular and limited licensees must sell pull tabs only to the public.
• Must notify IDOR of any changes to registration information including address and officer changes.
• A regular or limited licensee may sell pull tabs only at the locations stated on its license and must publicly display a copy of the license.
• Must sell pull tabs for the price printed on the tickets, but in no case may pull tabs be sold for more than $2 each.
• No single pull tab or jar game prize may exceed $500 in cash or merchandise (valued at retail).
• No person under the age of 18 years may play or participate in the sale of pull tab or jar game.
• No person except a bona fide member, employee, or volunteer of a licensed organization may participate in the management or operation of the pull tabs or jar games.
• No person shall receive any remuneration or profit for participating in the management or operation of the pull tabs or jar games.
• Must not allow any form of illegal gambling to be conducted on the premises where pull tabs and jar games are being conducted. In addition to other penalties provided for in this Act, the operator shall be subject to a civil penalty equal to the amount of gross proceeds derived on that day from pull tabs and jar games and any illegal game that may have been conducted, as well as confiscation and forfeiture of all pull tabs and jar games equipment used in the conduct of any unlicensed or illegal games.
• If a licensee rents premises for the purpose of conducting bingo and does not regularly conduct other activities at other times on such premises, then pull tab or jar game may be sold on such premises only during the licensee's bingo session, which is defined as "the time during which bingo is conducted, including the time during which bingo cards are sold.”
• The net proceeds (gross proceeds less cash returned to winners) must not be commingled with any other funds belonging to the licensee (except interest paid on the deposited proceeds) and must be deposited into the pull tabs checking account.
• Taxpayers who hold a regular license must submit Form PT-10, Pull Tab and Jar Game Quarterly Tax Return. Taxpayers who hold a limited license must file Form PT-11, Limited Pull Tab and Jar Game Tax Return. File your return quarterly by the 20th day of the month following the end of the reporting period.

Manufacturers must submit Form PT-8, Application for Pull Tab Manufacturer’s or Supplier’s License, to IDOR, either electronically through MyTax Illinois or by mail. 

• Licensed manufacturers may sell pull tabs and jar games only to licensed suppliers.
• Manufacturer's licensees are requested to notify IDOR immediately, in writing, whenever the licensee has knowledge of the sale of pull tabs or jar games in Illinois, or for delivery to persons or organizations who are located in Illinois, by unlicensed manufacturers or suppliers, or the sale of pull tabs or jar games in Illinois to the public by unlicensed organizations.
• Must follow the pull tab and jar game production standards.

Suppliers must submit Form PT-8, Application for Pull Tab Manufacturer’s or Supplier’s License, to IDOR, either electronically through MyTax Illinois or by mail. 

• Licensed suppliers may sell pull tabs or jar games only to regular and limited licensees.
• For each sale of pull tabs or jar games authorized by its license the supplier shall give the licensee a receipt with the required information.
• Any advertising or promotional material or announcements mailed, broadcast, or otherwise distributed or transmitted to any organization in Illinois shall include the supplier's name and license number.
• Taxpayers who hold a supplier’s license must complete Form PT-16, Pull Tabs and Jar Games Supplier’s Quarterly Report, which shall consist of a copy of each receipt issued, accompanied by a certification that no other sales, authorized or unauthorized, were made during the quarter covered by the report. Keep it in your records and make it available to us when requested by IDOR.

Violations can lead to an organization’s license being revoked or civil penalties of up to $250 per violation. This may also result in a referral to local authorities for prosecution under section 28-1 of the Criminal Code of 2012. Licensed organizations may need to obtain a certified financial statement and records verification from an Illinois-certified public accountant. Failure to comply within 90 days of notice may lead to license suspension or revocation.

Only a bona fide member or employee of the regular or limited licensee, or volunteer recruited to voluntarily perform services, may participate in the sale of pull tabs and jar games.

• 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 of the 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 requested by IDOR.

• 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 or jar games 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.

For additional information, contact the Central Registration Division weekdays between 8:30 a.m. and 4:30 p.m. using the contact information below.

Email: Rev.BPTCG@illinois.gov

Phone: 217 558-7425

Fax: 217 785-6013

PIO-48 (R-01/26)