Sales Tax Information: Amusement Devices in Restaurants & Bars

(2016) Sales Tax Information: Amusement Devices in Restaurants & Bars. Revenue, Department of

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Abstract

Some restaurants and bars have amusement devices available for their customers to use. Typically, the devices work in the following manner: * A customer puts money in the amusement device. * The device may dispense tickets that can be redeemed toward the purchase of an item, such as food or a beverage. * The customer gives the tickets to the restaurant or bar when purchasing the item, and the customer receives the item for a reduced amount or free of charge. In some cases, the restaurant or bar owns the amusement device. In other situations, the restaurant or bar allows a device owned by another person to be installed in their place of business; in return for allowing the device on their premises, the restaurant or bar may receive a set fee or a portion of the proceeds from the device.