Organizations holding raffle/bazaar permits are responsible for adhering to the regulations outlines in Chapter 217, Section 7A. There is more information at the Mass.Gov site on Raffles.
Gross proceeds of raffles and bazaars are subject 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.
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.
Please contact the Office of the Town Clerk for further information on applications for Raffle and Bazaar Permits (978-526-2040 or firstname.lastname@example.org).