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South Carolina Department of Revenue
COD Section

PO Box 125
Columbia, SC 29214-0135



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. In addition to all other licenses, a person who owns or operates devices described in Sections 12-21-2720 and 12-21-2730 shall obtain an operator's license every two years.

If a biennial license is purchased after June 30, the license fee is prorated on a 24-month basis with each month representing one-twenty fourth of the license fee imposed. All licenses are non-refundable and non-transferrable.

Owner Operator License Class A: Type 1 Machines Class B: Type 1 & 2 Machines Class C: All Types
Eight Month$17.00$67.00$667.00
Six Month$12.50$50.00$500.00

License Decals Type 1 Type 2 Type 3
Eight Month$17.00$83.00$1333.00
Six Month$12.50$62.50$1000.00

Securely pay and register Coin Operated Device Tax and purchase decals online with MyDORWAY, our free tax portal!

Due Dates:

Applications can be made at any time before the machines go into operation.

  • Biennial (two year): begins June 1
  • Eight Month: March 1 to October 30
  • Six Month: April 1 to September 30

Machine Types:

  • Type 1 Machines: Any machine for the playing of music or kiddy rides operated by a slot; or mechanical amusement devices and juke boxes operated by a coin slot (for depositing coins or a thing of value). Includes: billiard or pocket billiard table, foosball table, bowling lane table, and skeeball.
  • Type 2 Machines: Any machine for the playing of amusements or video games (without a free play feature) or crane-type machines operated by a slot where a coin (or thing of value) is deposited. Any game or amusement machine (with a free play feature) operated by a coin slot (for depositing coins or a thing of value), featuring a nonpayout pin table type with levers or “flippers” (operated by the player) which change the course of the balls.
  • Type 3 Machines: A machine of the nonpayout type, or in-line pin game, operated by a coin slot (for depositing coins or a thing of value); except machines of the nonpayout pin-table type with levers or flippers operated by the player to change the course of the balls.