Frequently Asked Questions
For answers to frequently asked questions, guides, and links to important resources, see our FAQ.
50/50 Raffle Guidelines
For information on how to properly conduct a 50/50 Raffle, see our 50/50 Raffle Guidelines.
Bingo
For information on how to properly conduct Bingo, see our Bingo Guide.
Calcutta
For information on how to properly conduct a Calcutta auction, see our Calcutta Guide.
Casino Night
For information on how to properly conduct a Casino Night, see our Casino Night Guide.
Credit Gambling
Credit gambling is illegal in the state of Montana with a few exceptions. For information on credit gambling see our Credit Gambling Guide.
Fraternal Guide
Fraternal and Veterans organizations can utilize the Fraternal Guide for aiding new or transitioning officers in learning more about gambling laws in Montana.
Heads or Tails Guide
This is a resource to assist nonprofit organizations with the fundraising activity, Heads or Tails. Click here to see the guide.
Inside Video Gambling Machines
This is a resource released by the Montana Council on Problem Gambling which explains how a VGM operates. Click here to see the brochure.
Institutional Financing Guide
- Reporting your loan is only one piece of the requirements regarding institutional loans.
- See our Institutional Loans Guide Chart to view an outline of the requirements for reporting and handling of institutional loans.
Location Manager Guide
Help with designating and reporting a location manager for your operation. Click the title (above) or here: Location Manager Guide.
Nonprofit Fundraising
Raffles, Casino Nights, Calcutta Auctions, Bingo, and Poker Runs are outlined in our Gambling-Related Nonprofit Fundraising Guide
Poker & Dealer Rules
This is our web page containing various poker and dealer-related guides and includes a rule book.
Raffle Guideline
This is a resource available on how to properly conduct a raffle, and lines out the applicable changes with the passage of Senate Bill 25 from the 2017 Legislative Session.
To register for online raffles, fill out Form 46 and submit to the department.
Shake-A-Day
For information on how to properly run a Shake-A-day dice game, see our Shake-A-Day Guide.
Sports Pools *NEW TEMPLATES NOW AVAILABLE, SEE BELOW* (A3 and letter-sized printing available within the PDF format.)
- 25-Square Sports Board Template
- 100-Square Sports Board Template
- Football Sports Boards
- Ladder Pool
- Multiple Competitor Sports Pool Boards
TAP
- How do I access Gambling Services on TAP? Visit https://tap.dor.mt.gov and log in.
- Visit our “TAP” page for Instructional Guides.
Temporary Operating Authority (when applying for a Gambling Operator License)
- Guide to Temporary Gambling Authority
Tier I VGM Service Check List
Use this guide as a cheat sheet for your Tier I services.
VGM Forgeries Protection
With the recent increase in forged VGM ticket vouchers around the state, our Compliance Section has put together a one page checklist that hopefully casino owners & managers will share with their employees. Our goal is to reduce and eliminate the success rate of these opportunistic criminals by educating and providing an easy, step-by-step checklist that will aid casino employees in spotting a forged ticket voucher. Our Gambling Compliance Specialists are doing their part, but we need to focus on the front end of this problem through detection and deterrence.
Video Gambling Machine Taxes and Meter Readings
A guide for VGM taxes and meter readings. This resource will help both seasoned and new gambling operators with submitting accurate meter readings and avoiding penalties associated with taxes.
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).