Welcome to the New SCDOR Website

It’s still us—just with a fresh new look! The SCDOR launched our redesigned website this week, and we hope you’ll take a look around. Take a virtual tour or read some quick tips!

Menu
Open Search
Any device used for gambling is illegal.
  • You may not operate or keep on your premises any vending or slot machine, or any video game machine with a free play feature operated by a slot in which is deposited a coin or thing of value for the play of poker, blackjack, keno, lotto, bingo, or craps, or any machine or device used for gambling. (See SC Code Section 12-21-2710).
  • The issuance of a license by the SCDOR does not make lawful the operation of any gambling machine or device. (See SC Code Section 12-21-2736).

You will not be refunded for licenses purchased for any device deemed to be illegal. The SCDOR presumes that the operation of a machine or apparatus is lawful upon receipt of the application for a license. (See SC Code Section 12-21-2724). 

Determining which license you need

Typically, you must purchase a biennial license:

  • Biennial licenses (L-2081) are valid for two years, from June 1 through May 31​​​.​

Short-term licensing is available for machines in operation for only a portion of a year:

  • ​Six-month licenses (L-2047) are valid from April 1 through September 30.
  • Eight-month licenses (L-2157) are valid from March 1 through October 30.

​​​Prorated licensing fees

​A license fee may be prorated if the machine is newly acquired or you are placing an out-of-service machine back into service. You will only be charged for the month the machine goes into service and through the remainder of the valid licensing period.

Renewed licenses cannot be prorated.

Machine TypesBiennialEight-MonthSix-Month

Type 1 Machines​

  • ​Coin-operated kiddy rides
  • Mechanical amusement devices
  • Jukeboxes
  • Machines for playing music
  • Billiard or pocket billiard tables
  • Foosball tables
  • Bowling lane tables
  • Skeeball tables

Type 2 Machines 

  • Machines for entertainment or video games
  • Crane machines
  • Pinball machines with flippers

Type 3 Machines

  • In-line pinball machines without levers or flippers

CLASS A | Type 1 Machines
$50.00 (License)
Type 1 Machines
$50.00 (Decal)

CLASS B | Type 1 & 2 Machines
$200.00 (License)
Type 2 Machines
$250.00 (Decal)

CLASS C | All Types
$2,000.00 (License)
Type 3 Machines
$4,000.00 (Decal)

CLASS A | Type 1 Machines
$17.00 (License)
Type 1 Machines
$17.00 (Decal) 

CLASS B | Type 1 & 2 Machines
$67.00 (License)
Type 2 Machines
$83.00 (Decal)

CLASS C | All Types
$667.00 (License)
Type 3 Machines
$1,333.00 (Decal)

CLASS A | Type 1 Machines
$12.50 (License)
Type 1 Machines
$12.50 (Decal)

CLASS B | Type 1 & 2 Machines
$50.00 (License)
Type 2 Machines
$62.50 (Decal)

CLASS C | All Types
$500.00 (License)
Type 3 Machines
$1,000.00 (Decal)

Learn more about your decal order options​​

Guidelines for information storage and display:

  • License decals must be placed visibly on the front of the machine on a permanent and nontransferable part of the machine. (See SC Code Sections 12-21-2726 and 12-21-2732.)
  • Information identifying the owner or operator of the machine must be placed on an area of the machine which is visible for inspection purposes prior to operating at a location. (See SC Code Section 12-21-2748.)
  • Records showing the manufacturers' serial number, model, or type of machine, and the location of the machine shall be maintained. The taxpayer shall maintain information relating to the payment of any monies or compensation made to any persons as part of a lease or contractual agreement to operate the machine on the premises of the person. This information must be available on demand for inspection by a representative of the SCDOR. (See SC Code Section 12-21-2750.)
​Frequently asked questions

No. Vending machines are not for amusement and are not required to be licensed under Coin Operated Device licensing.

Yes. You must purchase a valid Owner-Operator License and purchase license decals for each machine. (See SC Code Section 12-21-2728 and 12-21-2734​.)

Type 1 examples: Any machine for the playing of music, kiddy rides, jukeboxes, mechanical amusement devices, billiard or pocket billiard table, foosball table, bowling lane table, and skeeball. (See SC Code Section 12-21-2720(A)(1) and 12-21-2730.)

Type 2 examples: Any machine for the playing of amusements or video games, without free play feature or machines of the crane type, any machine for the playing of games or amusements, which has a free play feature, and such machine is of the non-payout pin table type with levers or “flippers” operated by the player by which the course of the balls can be altered or changed. (See SC Code Section 12-21-2720(A) (2).)

  • A free-play feature allows a player to play a complete game free of charge. This typically occurs after a high score or number match. The free game is the same game the player would play if he or she had paid to play the game.

Type 3 examples: Any machine of the non-payout type, or in-line pin game, operated by a slot in which is deposited a coin or thing of value except machines of the non-payout pin table type with levers or “flippers" operated by the player by which the course of the balls may be altered or changed. (See SC Code Section 12-21-2720(A) (3)​.)

No. A Class B Owner-Operator License permits you to operate both Type 1 and Type 2 machines.

No. Please ensure that you purchase the correct license for your machines. Once the license is in your possession, it is considered used.

Mailing address:

South Carolina Department of Revenue | COD Section | PO Box 125 | Columbia, SC 29214-0135