Keywords:
Arcade
Game Room
Games
Pinball
| State |
Colorado Department of Revenue
1375 Sherman St
Denver , CO 80261
(303)238-7378 |
| Machines intended for entertainment only are exempt from sales tax. Operator must pay sales taxes on “prizes.” |
| To protect the owner of a machine from a lien if the machine is located on other than the owner’s premises, the owner must file a Memorandum of Lease (DR 6514) describing the leased property for each location. Send to Tax Auditing & Compliance Division, 1375 Sherman St., Room 504, Denver, CO 80261. See FYI Sales #67 – Leased Departments within Stores.
Link: http://www.colorado.gov/cs/Satellite/Revenue/REVX/1193047059515
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| NOTE: Local ordinances frequently require permits or licenses for the placement of any coin operated pinball or video arcade game. Check with your city or county clerk. |
| NOTE: If operating a snack bar, see RESTAURANT |
| NOTE: If applicable, see VENDING MACHINES |
Wednesday, July 18, 2012 – 18:43 pm
