Montana Department of Justice
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Frequently Asked Questions

Taxpayer Access Point (TAP)

Sports Pools

Credit Gambling

It is not legal in Montana to use a credit card to gamble or run up a tab at a bar to pay for gambling activity. Gambling in Montana can only be conducted on a cash basis. A check or debit card may be used to obtain cash to participate in a gambling activity, but you may only present the cash needed to play the game as the game is being played. A check, debit card, credit card, note, IOU, or other evidence of indebtedness may not be offered or accepted as part of the price of participation in the gambling activity or of a debt incurred in the gambling activity.

Credit Gambling Flyer

Video Gambling Machine Gross Income Tax

The Video Gambling Machine Gross Income Tax is the most significant source of gambling revenue, and all of the tax is distributed to the state general fund.  This 15% tax is applied to the income from line game, keno, and poker video gambling machines.  Gross machine income is the total receipts from a machine, less the machine’s cash payouts.  For example, if during a day $100 is inserted and played on a video gambling machine and $60 is cashed out, the gross income for the day would be $40.  The tax would be 15% of that $40, or $6.

Taxes are due to the division by the 15th of the month following the end of the quarter (reporting period).