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Coin-Operated Amusement Device Tax

 
 
coin operated device

Statutory Reference

Electronic Services

Definition

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.

Tax Rate

Use the “Tax Rate Database” to locate the cost for a decal.

Local Taxes

Municipalities and counties may impose a tax on coin-operated amusement devices, which the Department of Revenue does not collect.

Form/Filing & Payment Requirements

To receive decals
  • Form RCOA-1, Coin-Operated Amusement Device Tax Decal Order Form, is used by both new taxpayers and currently registered taxpayers to purchase decals (including any additional decals) and must be accompanied by payment. You may also use MyTax Illinois to receive decals or file a paper form and check.

Forms

  • Form RCOA-1, is due annually on or before July 31st and must be accompanied by payment. Form RCOA-1-A, must be submitted with Form RCOA-1.

Questions?

  • Call us at: 1 217 524-5409 or 1 217 785-6613
  • Mail Form RCOA-1 and Form RCOA-1-A to:
    SPRINGFIELD CASHIERING OPERATIONS SECTION COAD)
    ILLINOIS DEPARTMENT OF REVENUE
    PO BOX 19019
    SPRINGFIELD IL 62794-9019
 
 
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