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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

Forms

Questions?