Amusement Devices

If you own or operate an amusement device in Idaho, you must:

  • Get a decal for each amusement device in service. Some devices need more than one decal. (See Devices with multiple screens, below.)
  • Attach the decals to the devices.
  • Buy new decals each year. Otherwise, we might cancel your account.

Some examples of amusement devices are machines that play games, pool tables, jukeboxes, and devices that let you watch videos. They can also be crane, rotary, or pusher machines. Users can play the machine after entering money, debit cards, credit cards, tokens, or prepaid cards from the owner.

Use tablets in your restaurant? If your customers can only look at the menu, order, and pay their bill from a tablet, it isn’t an amusement device. If they can also play games that require payment, it’s an amusement device and must have a decal.

Devices with multiple screens

Every amusement device needs a decal. But those devices with more than one screen, where more than one player can play independently, need a decal for each screen.

Example: You have an amusement device that’s a driving contest with places for two players.

  • You only need one decal if the players can play against each other but share a screen.
  • You need two decals if the players can play independently on their own screens.
Amusement devices versus vending machines

If the purpose of the machine is to provide entertainment, it’s an amusement device. The user can’t be guaranteed a physical prize.
If the purpose of the machine is to provide the user with something physical (tangible personal property), it’s a vending machine. Read more about vending machines.

Get initial decals

Use Form ADT, Application for Amusement Device Permit, to apply for decals. The charge is $42 per decal. We’ll send the decals within four weeks. They’re good until June 30. We can’t prorate the price of decals for part-year periods.

See Renewing decals below for what to do each June. 

Attach decals

You must attach decals to the devices that need them, in a place on the device where someone can easily see it. Put the name and address of the business that owns the device on the decal. Type or print so that this information is easy to read.

  • Lose a decal from a device that’s in service? You must replace the decal immediately, even if it was stolen or destroyed. Contact us to get a form for a new decal, which costs $42.
  • Transfer a decal from one device to another? You can move a decal from a device that’s out of service to one that’s in service. You must be the account owner of both devices.
  • Add devices during the year? You can transfer decals from out-of-service devices, or you must buy new decals. We can’t prorate the price of new decals for part-year periods of service.
  • Don’t have a current decal displayed on a device that needs one? We must charge a $50 penalty. You must pay $42 for a new decal if the current one isn’t available.
  • Transfer decals to another owner? You must write to us with the details. Wait until you hear back before you transfer any decal.

Renew decals

You must buy decals before July 1 each year. We’ll mail you a form with your account information on it. This is Form 3550, Annual Amusement Device Decal Request. Fill it out and return it before July 1.

Contact us if you can’t find the form we sent.

Using amusement devices

You don’t need to charge sales tax to people using your amusement device. This is because you, the owner or operator of the device, pay an annual fee instead of charging tax.

You don’t have to get a sales tax permit unless your business also makes retail sales. If you do make retail sales, you can apply for a sales tax permit online.

Buying or leasing amusement devices

You must pay sales or use tax when you buy or lease devices that accept tokens or prepaid cards (such as those reloadable with credits that someone can redeem to make a purchase), even if those devices also accept coins, bills, and debit or credit cards.

Exempt amusement devices

You don’t have to pay sales or use tax when you buy or lease devices that only provide amusement and only accept legal money. Legal money means coins, bills, debit cards, and credit cards.

Buying repair parts and supplies

You must pay sales tax on repair parts and supplies for all amusement devices, including parts used to refurbish or upgrade devices. This is true even if you didn’t pay sales tax on the device when you bought it.

Buying prizes for amusement devices

You must pay sales tax on prizes awarded for playing a game on the devices.

Laws and rules

Learn more about amusement devices.