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Coin-Operated Amusement Device Tax

Legal References

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 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

You must be registered with the Illinois Department of Revenue to receive COAD decals. You can register electronically using MyTax Illinois at mytax.illinois.gov, email a completed Form REG-1 to REV.CRD@Illinois.gov, or attach and mail it with Form RCOA-1.

To receive decals:

  • Form RCOA-1, Coin-Operated Amusement Device Tax Decal Order Form, is due annually on or before July 31. See instructions. Your Form RCOA-1 must be accompanied by payment and a completed Form RCOA-1-A, Coin-Operated Amusement Device Schedule, on which you must identify each machine and its location.
  • You may order your decals online at MyTax Illinois or by mailing us your paper forms along with a check.

Allow 10 - 15 business days for delivery once we receive your decal order. You may also walk into the Springfield location (Willard Ice Building, 101 West Jefferson Street), Monday through Friday, from 8:30 a.m. to 5:00 p.m. to order and pickup decals.

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 19018
    SPRINGFIELD IL 62794-9018