Coin-Operated Amusement Device Tax
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. Exempt devices include crane machines and vending machines, e.g., candy, soda, cigarette, newspaper.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 license year begins August 1.
Tax Rate
The rate is $30 per decal per year.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 licensees and approved licensees to purchase decals (including any additional decals) and must be accompanied by payment. You may also use our WebFile & Pay Coin-Operated Amusement Device Tax Decal program to receive decals or file a paper form and check.
Forms
- Form RCOA-1, Coin-Operated Amusement Device Tax Decal Order Form , is due annually on or before July 31st and must be accompanied by payment. Form RCOA-1-A, Coin-Operated Amusement Device Schedule, must be submitted with Form RCOA-1.
