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Are coin operated electric claw machines for catching plush toys or electric rocking horse rides subject to the amusement tax?

Coin operated electric claw machines for catching plush toys and electric rocking horse rides are electric amusement facilities of an entertainment nature. They fall within the scope of Subparagraph 6, Paragraph 1, Article 2 of the Amusement Tax Act, “other places, facilities or activities that provide facilities for recreation or entertainment,” and the amusement tax shall be levied based on the assessed monthly turnover standard for each machine.

  • Data update: 2026-03-10
  • Publish Date: 2026-03-10
  • Source: Local Tax Bureau
  • Hit Count: 11