The tax is imposed on the privilege of operating amusement devices that require insertion of coins, tokens, chips or similar objects. Jukeboxes, pinball machines, kiddie rides, and coin-operated video games are among the many coin-operated amusement devices that are required to display state decals under the Coin-Operated Amusement Device and Redemption Machine Tax Act.
The tax is also imposed on the privilege of operating redemption machines — single-player or multi‑player amusement devices involving a game whose purpose is to propel an object into, upon, or against a target.
Decals are valid for one year, and the tax year begins August 1.
Use the “Tax Rate Database” to locate the cost for a decal.
Municipalities and counties may impose a tax on coin-operated amusement devices, which the Department of Revenue does not collect.