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Coin-Operated Amusement Device Tax

coin operated device

Statutory Reference

Electronic Services


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 also is 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. Decals expire each year on July 31. The tax decal must be affixed to the device or machine for which it was issued.

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