Form Gt-800020 - Sales And Use Tax On Amusement Machines

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GT-800020
Sales and Use Tax
R. 10/17
on Amusement Machines
General information for owners and
operators of coin-operated amusement machines.
Definitions
Coin-operated Amusement Machine – Any machine operated by coin, slug, token, coupon, or other
similar device for the purpose of entertainment or amusement, such as:
•
Arcade games or video games
•
Billiard or pool tables
•
Coin-operated radios or televisions or moving picture viewers
•
Juke boxes or music machines
•
Mechanical rides
•
Pinball machines
•
Shooting galleries
•
Telescopes
Operator – Any person who possesses a coin-operated amusement machine for the purpose of
generating sales through that machine and who is responsible for removing the receipts from the
machine.
What is Taxable?
Sales tax, plus any applicable discretionary sales surtax, is due on the receipts generated through
coin-operated amusement machines, unless the receipts are exempt.
The purchase, lease, or rental of amusement machines, amusement machine parts, and repairs to
amusement machines are subject to sales tax, plus any applicable discretionary sales surtax. Items
purchased as prizes are subject to tax, plus any applicable surtax, at the time of purchase.
The lease, rental, or license to operate an amusement machine at another person’s location is subject
to sales tax, plus any applicable discretionary sales surtax.
What is Exempt?
Receipts from amusement machines operated by churches and synagogues are exempt.
What Certificates are Required?
Sales and Use Tax Certificate of Registration (Form DR-11)
Amusement machine operators must register as a sales and use tax dealer in each county in which
they operate one or more amusement machines.
Any business location where one or more amusement machines are operated must be registered for
sales and use tax purposes. Only one sales and use tax Certificate of Registration is required for the
business location.
Business owners and amusement machine operators can register using the online registration system
at or submit a paper Florida Business Tax Application (Form DR-1).
Once registered, you will be sent a Certificate of Registration (Form DR-11) and a Florida Annual
Resale Certificate for Sales Tax (Form DR-13). The Certificate of Registration must be displayed in a
visible place at your business location. The Florida Annual Resale Certificate for Sales Tax is used for
tax-exempt purchases or rentals of property or services you intend to resell or re-rent as part of your
Florida Department of Revenue, Sales and Use Tax on Amusement Machines, Page 1

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