Mystic Lake Casino Telephone Number

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Last night I appeared on a taping for a poker talk radio show. At the end, the host asked me if I had any final words for the listeners. I said: “Keep very very very good records of your gambling activity.” Insufficient records is a losing bet for a taxpayer who claims gambling losses. Roy Rampadarat found out the hard way in a recent Minnesota Tax Court decision.

Mr. Rampadarat enjoyed playing slots at the Mystic Lake Casino from 2001 to 2005. On his Minnesota income tax returns for each year, he filed as a professional gambler. Under Minnesota Tax Law, a professional gambler includes gambling losses in the Alternative Minimum Tax formula, but a recreational gambler cannot. This rule differs from federal law, which allows an amateur to take the deduction for AMT purposes.

Get reviews, hours, directions, coupons and more for Mystic Lake Casino at Shakopee 55379, Shakopee, MN 55379. Search for other Casinos in Shakopee on The Real Yellow Pages®. Please call 1-800-468-3517 to inquire about availability, rates and Grand Rewards offers. Limited reservations are available. In order to keep you and our Associates safe, the hotel is operating at reduced capacity.

  1. Been gambling at mystic lake for over 20 plus years and seen many changes.the worst of which is the customer service. Food is way over priced and hand pays are very few less and less people are playing there 10 years ago the place was absolutely great not any more very dissatisfied with New management.
  2. Trade in the action of the gaming floor for a relaxing, safely distanced meal. Take a seat at Currents Restaurant and choose from a variety of dishes, or expand your palate with a glass of wine and a premium cut of Hereford beef from Tado Steakhouse.

The Minnesota Department of Revenue audited Mr. Rampadarat, and took the position that he was not a professional gambler. The Department sought $53,723.15 in tax, interest, and penalties. Mr. Rampadarat appealed and took the Department to court.


Of course, the professional versus recreational gambler status is a facts and circumstances determination. The court recognized nine nonexclusive factors to make this determination, and found four of them relevant in this case:

  • The activity is carried on in a businesslike manner and taxpayer maintains complete and accurate books and records in which the taxpayer carries on the activity (e.g., keeping records in a businesslike way);
  • The time and effort that the gambler expended;
  • The amount of occasional profits, if any, which are earned; and
  • The financial status of the taxpayer.

Mr. Rampadarat’s system of recordkeeping included notes on napkins of his winnings and losses. At a month’s end, he compared these notes to his credit card statements, and if the numbers matched, he destroyed the napkins. He also kept some monthly totals to form the basis of his reported winnings and losses, but he destroyed these as well.

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The problem with credit card statements alone is that cash withdrawals at a casino could serve a number of activities: food, entertainment, gambling, or simply putting it into one’s pocket. Without a diary of gambling activity, Mr. Rampadarat was unable to show how these withdrawals were actually used.

Mr. Rampadarat also offered a statement from the casino. The problem here was that the casino only kept records when he gambled with the casino’s club card, and that was on a limited basis.

When questioned about his time spent gambling, Mr. Rampadarat offered inconsistent testimony, and pointed to his ATM receipts from the casino as proof. Not surprisingly, the receipts failed to show that he spent 20-40 hours a week gambling, as he testified.

Additional evidence further indicated 20-40 hours a week didn’t add up. A win/loss statement prepared by the casino showed that he gambled for 106 days over the five years, or 21 days per year. His credit card statements showed some more activity, totaling 231 days over the five years, or 46 days per year. That amount of gambling activity is more akin to a hobby, and not continuous and regular, said the court.

Ultimately, because the taxpayer maintained insufficient records, the court was unable to conclude that Mr. Rampadarat gambled in a businesslike manner and with sufficient regularity and continuity to be considered a professional. Although we cannot say whether his napkins would have produced a different result, we can say he didn’t help his cause by destroying them.

Case: Rampadarat v. Comm’r of Revenue, Docket No. 8024 R (Minn. Tax Ct. Nov. 17, 2011)

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We are a unique property and we protect it as such. We pride ourselves on our high caliber officers, training and forward thinking attitude. We take a holistic approach with our industry leading programs and practices which include bike patrol, K9 units, special operations plain clothes officers, a state-of-the art dispatch center, Parental Escort Policy, crisis planning, and lockdown drills.

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MOA® also has strong relationships with federal, state and local law enforcement including an on-site dedicated police unit. We take these actions to ensure a safe environment for everyone and would like to remind you to watch your valuables. For the security of our guests, please do not leave purses and other items unattended and please note that while at Mall of America, you may be subject to a security interview.

Contact Security

Mall Security can be reached at 952.883.8888. Help phones throughout the Mall also have direct contact with Security. Do not hesitate to contact us with any concerns, questions or issues you may have while visiting and if you see something, say something!

Parental Escort Policy

We welcome all youth to Mall of America, however, youth under 16 must be accompanied by an adult 21 years or older from 3 p.m. to close, daily.

For full policy details click here.

The Parental Escort Policy will be enforced all day, Black Friday + December 26 – 31 and other dates as posted in advance by Mall of America.

In order to assist in our efforts to provide a safe, secure and pleasant shopping environment, we ask for your cooperation with the following:


Conduct that is disorderly, disruptive or which interferes with or endangers business or guests is prohibited. Such conduct may include, but is not limited to:

  • Running, loud offensive language, spitting, throwing objects, fighting, obscene gestures, gang signs, skating, skateboarding or bicycling
  • Intimidating behavior by groups or individuals
  • Loitering, engaging in soliciting, blocking storefronts, hallways, skyways, fire exits or escalators, or walking in groups in such a way as to inconvenience others
  • Picketing, demonstrating, soliciting, protesting or petitioning

Distributing handbills requires the prior written consent of Mall of America management.

Violations of the Law

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Any act defined by Federal, State or local ordinances as a criminal act is prohibited. These include, but are not limited to:

  • Graffiti, property damage, defacing, damaging or destroying any real or personal property
  • Using or possessing consumer fireworks

Guns are banned on these premises.


Appropriate attire, including shirts and shoes, must be worn. Inappropriate attire may include, but is not limited to:

  • Apparel which has obscene language, obscene gestures, or racial/religious/ethnic slurs that are likely to create a disturbance
  • Clothing that deliberately obscure the face, such as hooded tops or masks
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Lockdown Drills

Please note that Mall of America conducts monthly lockdown drills.

Service Animals

Only animals trained to assist persons with disabilities are permitted within Mall of America.

Mall Equipment

Escalators are not to be used as stairways when not operational. No strollers or wheelchairs are allowed on escalators.

General Parking and Deliveries

Hotel shuttles, taxis, and tour buses drop off and pick up passengers at the North Entrance with convenient access from American Boulevard. This entrance is located in the Mall parking lot east of IKEA and north of Lindau Lane (Lindau Lot). Signage is placed in these areas to guide guests to their vehicles.

  • Daily shuttles to and from Mystic Lake Casino Hotel remain located in the Transit Center in the sub-level of the east parking ramp off of 24th Avenue. Please note that RVs are not allowed to park or drop off at this area.
  • RV, semi-trailer truck, school bus and charter bus parking is only allowed in the Lindau Lot, located next to IKEA.
  • Any vehicle left unattended in the drop-off/pick-up area is subject to being towed at the owner's expense.
  • There is no overnight parking at Mall of America which includes Lindau Lot.
  • There is no dropping off, picking up or parking allowed on the ring road surrounding Mall of America. Please park vehicles in designated parking lots and ramps. Any vehicle left unattended on the ring road will be subject to tow at the owner's expense.
  • Deliveries must utilize the inspection check point located on the east side of Mall of America, off 24th Avenue.
  • All delivery vehicles are subject to inspection.
  • Documentation supporting the delivery must be provided at the check point.
  • Vehicles with trailers, semi-trailer trucks, box trucks and any other oversized vehicle must park in Lindau Lot.

Truck Stops and Campgrounds nearby

Stockmen's Truck Stop is located 13 miles from MOA in South St. Paul off I-494. Call 651.455.0034for more information.

The following nearby campgrounds accept overnight RV parking:

  • Lebanon Hills Regional Park is located 9 miles from MOA next to the Minnesota Zoo in Eagan off Highway 77. Call 651.688.1376 for more information.
  • Mystic Lake Casino Campgrounds is located 20 miles from MOA in Prior Lake, west of I-35W. Call 952.445.9000for more information.

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