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COIN OPERATED DEVICES ×

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

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​​​​​​​​​The SCDOR no longer offers same-day purchase and pick-up of Coin Operated Device​ decals from our Charleston, Florence, Greenville, Myrtle Beach, or Rock Hill offices.
As of May 2, 2024, your decals will be shipped to you (no PO Boxes) after you have ordered them either on MyDORWAY, by mail, or in-person at one of our offices.

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Coin Operated​ Devices

Every person who maintains or permits the use of a machine or device, operated by coin or thing of value, for the purpose of amusement must apply for and procure a license every two years.

All coin operated devices operated for amusement must have the following:

  1. License: You only need one owner operator license regardless of the number or types of devices you own. The license is based on the highest type of machine owned or operated.
    • ​​CLASS​​ A | Type 1 Machines
    • CLASS B | Type 1 & 2 Machines (or Type 2 Machines only)
    • CLASS C | Any combination of machines that includes Type 3 Machines
  1. ​ ​​​​​Decal: A license decal is required on each machine.

  2. Identification information of the owner or operator of the machine
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​Which license should I apply for?

Typically, you must pay the biennial license fee:

  • Biennial licenses (two year) are valid 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 are valid from April 1 through September 30. 
  • Eight month licenses 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.

How do I purchase licenses ​and decals?

We recommend​ applying for and purchasing licenses and decals on ​MyDORWAY, the SCDOR's free and secure tax portal.

You also have the option to complete and submit the Coin Operated Device paper application (L-2052​).​

MACHINE TYPES
 BIENNIAL
 EIGHT MONTH
 SIX MONTH

Type 1 Machines​ 
  • ​Coin-operated kiddy rides
  • Mechanical amusement devices
  • Juke boxes
  • 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)




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