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Are self service prize vending machines subject to the amusement tax?

If the function of a self service prize vending machine is similar to that of a coin operated electric claw crane machine for catching plush toys, it falls within the scope of the Amusement Tax Act as an entertainment facility and is subject to the amusement tax. However, if its function is no different from an ordinary vending machine and it is not of an entertainment nature, it does not fall within the scope of the amusement tax and is exempt from the amusement tax.

  • Data update: 2026-03-10
  • Publish Date: 2026-03-10
  • Source: Local Tax Bureau
  • Hit Count: 10