The Department administers the “Coin-operated Amusement Machine Tax Act” (“Act”). This Act levies a tax on the privilege of owning a bona fide coin-operated amusement machine offered for commercial use and for play by the public. A bona fide coin-operated amusement machine is defined in Tenn. Code Ann. 67-4-2203 and Tenn. Comp. R. & Regs. 1320-4-10-.01. This code section and regulation can be accessed on the Department’s website.
Tennessee law does not authorize the Department to regulate or opine on the legality or illegality of a specific coin-operated amusement machine. Nothing, including payment of the taxes or fees levied under the Act, shall be construed to make legal an otherwise illegal machine, or to authorize or permit gambling on any machine whatsoever.
References: Tenn. Code Ann. § 67-4-2201 et. seq.; Tenn. Comp. R. & Regs. 1320-4-10-.01
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