This tax is levied on “bona fide coin-operated amusement machines,” which are any coin- or token-operated game, machine, or device which, as a result of depositing a coin, token, or other object, automatically or through some mechanical or electronic operation involving skill, chance, or a combination thereof, affords music, amusement, or entertainment without vending any merchandise. The tax is levied on all coin-operated amusement machines put into use or play by the general public.

In addition to the license tax, there is an additional tax per bona fide coin-operated amusement machine owned.

DUE DATES
Annual license tax – July 1
Individual machine tax – before machine is put into service and annually thereafter on July 1

TAX RATES
Level one license: persons owning 50 or fewer machines will pay a master license tax of $500.

Level two license: persons owning more than 50 machines, but less than 200 will pay a master license tax of $1,000.

Level three license: persons owning more than 200 machines will pay a master license tax $2,000.

Individual machine tax - $10

TAX PAYMENT
Mail tax payments to:

Tennessee Department of Revenue
Andrew Jackson Building
500 Deaderick St.
Nashville, TN  37242

CONTACT PHONE NUMBERS
Statewide toll-free: (800) 342-1003
Nashville and Out-of-state: (615) 253-0600