field_block:node:guide:body
Coin-operated means the device is both activated and operated by the purchaser upon providing the device with a payment or payment indicator. Examples include:
- Inserting a coin, paper currency, or token
- Swiping a card
- Entering a code
- Using an electronic payment method
Coin-Operated Entertainment and Amusem*nt Devices
The use of all coin-operated entertainment and amusem*nt devices is taxable. Examples include:
See Also
Coin Dispenser- Batting cages
- Cranes
- Foosball and pool tables
- Fortune telling machines
- Photo or video booths
- Rides
- Video games
Coin-Operated Utilities
Sales made through coin-operated showers, washers, and dryers are not taxable.
Purchasing Coin-Operated Devices
Purchases of certain coin-operated entertainment and amusem*nt devices are exempt from sales tax.
This exemption applies to purchases by retailers who either:
- Sell admissions to places of amusem*nt where coin-operated entertainment and amusem*nt devices are provided
- Make available coin-operated entertainment devices and amusem*nt devices
Vending machines, lottery devices, and gaming devices do not qualify for this exemption.
Note: This exemption does not include repair or replacement parts for these devices.
