Idaho State Tax Commission

Idaho State Tax Commission

Amusement Device Tax

Owners and operators of money- or token-operated amusement devices in Idaho are required to get a permit and pay an annual decal fee for each machine in service.

An "amusement device" is any money- or token-operated machine or device used for amusement or entertainment. This includes money-operated video game machines, pool tables, jukeboxes, pinball machines, and similar devices. If you win a prize by skill or luck, the machine is an amusement device. If you're guaranteed a prize, the machine is a vending machine.

Forms/publications

Apply for an Amusement Device permit

Use Form 2, Application for Amusement Device Permit to apply for a permit and decals. The permit covers all the amusement device machines you have in service, and each machine must have a decal affixed to it to show it's permitted. You can download Form 2 from our website and mail the application to the Idaho State Tax Commission, Attn: Permit Accounting Services, PO Box 36, Boise ID 83722-3220 or fax it to (208) 334-7560. You should receive your permit and decals for your machines within four weeks.

Decals

If you own or operate amusement devices, you must place a decal on each machine in a visible spot. An amusement device decal isn't valid unless the name and business address of the owner or operator is typed or printed on the face of the decal.

If you add a machine later in the year, you must buy a decal and pay the full-year fee. The fee isn't prorated. Separate decals are required for each monitor of a multi-player game.

You can, however, transfer decals to another person by notifying the Tax Commission in writing. You can also transfer a decal from a machine that's no longer in service to another machine you own or operate.

Renewing permits (decals)

Amusement device permits must be renewed annually. They're valid from July 1 through June 30 and must be renewed on or before July 1 by the owner or operator of the amusement devices. Amusement devices acquired after July 1 or placed in service before the next July 1 will require the fee for a full-year permit. Machines in service with expired amusement device decals are subject to a $50 penalty per machine, in addition to the $42 decal fee.

The Tax Commission mails personalized copies of Form 3550, Annual Amusement Device Decal Request, to account owners to renew their decals. The form isn't available on our website. If you've misplaced your renewal form, you can request a reprint by contacting Taxpayer Services at (208) 334-7660 in the Boise area or toll free at (800) 972-7660.

Mail your completed Form 3550 and payment to: Idaho State Tax Commission, Box 76, Boise, ID 83707. You can also drop off your completed Form 3550 and payment at your local Tax Commission office. Make sure that your mailing address is current because all amusement device decals will be mailed to you.

Tax rate

The current fee for an amusement device decal is $42 for each device.

Amusement devices and sales tax

Neither the purchase nor the lease of a money-operated amusement device machine is subject to sales tax. However, repair parts and supplies for amusement devices are subject to sales tax. See our Businesses and Sales/Use Taxes Web page for more information. Token-operated machines are subject to sales tax when purchased.

Amusement devices and seller's permits

If you're an amusement device owner who doesn't have retail sales, you don't need a seller's permit. If you do have retail sales, see our Retailers publication for more information.

Laws and rules

Amusement decal administration, tax collection, and enforcement

The Idaho State Tax Commission administers, collects, and enforces amusement device permits and decal fees. When applying for renewal of the decals each year, each amusement device owner or operator must provide a list of all machines and their locations. Sales tax auditors routinely inspect to see if decals are current and correctly affixed near the coin slot of each machine.

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Last updated Jan. 10, 2012

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