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Raffles and Bazaars

Please contact the Office of the Town Clerk for further information and applications for Raffle and Bazaar Permits (978-768-7111 or

Organizations holding raffle/bazaar permits are responsible for adhering to the regulations outlines in Chapter 217, Section 7A. There are additional regulations in 940 CMR 12 for raffles in which the value of prizes exceeds $10,000 or in which the ticket price exceeds $10.00. Bazaars (casino nights) are also governed by 940 CMR 13. Questions about these regulations can be directed to the Lottery Commission at 781-849-5555.

Gross proceeds of raffles and bazaars aresubject to a 5% Massachusetts excise tax on wagering. The tax on gross proceeds is payable even for non-profits because it is a tax on wagering, not income. Proceeds must be reported to the Lottery Commission and taxes paid within ten (10) days after each event. The Lottery Commission will send the appropriate tax reporting forms to the sponsoring organization. Additional forms can be obtained by calling the Lottery Commission at 781-849-5555.

Organization must keep records sufficient to substantiate information required by annual report.

Applications shall be made the to town clerk of the town in which the raffle will be drawn. Tickets may be sold in several towns.

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