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  • PO Box 10634            
  • Cedar Rapids, IA 52410


FedEx or UPS packages please use this address:
1380 60th Street NE #10634
Cedar Rapids, IA 52410


Phone: (319) 573-0049

Office Hours:

Monday, Tuesday, Thursday

9 am - 11 am

Inquiries (phone or e-mail) will be answered/returned during these business hours.  


Email Us  This email address is being protected from spambots. You need JavaScript enabled to view it.


Gambling and Sales Tax

Information taken from http://www.iowa.gov/tax/educate/78595.html 7/5/2012

Gambling receipts are subject to sales tax, regardless of the ultimate use of the proceeds. Nonprofit organizations and churches that conduct games of skill, games of chance, raffles, bingo, and other games are required to obtain a gambling license and sales tax permit.

To obtain a gambling license, see Social & Charitable Gambling on the Iowa Department of Inspections & Appeals Web site.

To obtain a sales tax permit, complete the Business Tax Registration form on the Iowa Department of Revenue Web site.

Gambling Activities Exempt:

  • raffles conducted by agricultural fairs
  • gambling activities by cities or counties

Gambling Receipts

Gambling receipts include charges paid to participate, admissions, and ticket sales. Sales tax is computed on the entire gross receipts without any deductions.

See Gambling: Games of Skill or Chance and Raffles.