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Coin-Operated Devices
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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 Amusement Devices
The use of all coin-operated entertainment and amusement devices is taxable. Examples include:
- 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 amusement devices are exempt from sales tax.
This exemption applies to purchases by retailers who either:
- Sell admissions to places of amusement where coin-operated entertainment and amusement devices are provided
- Make available coin-operated entertainment devices and amusement 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.