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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 13, 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$84.00$1333.00
Six Month$12.50$62.50$1000.00

  Coming this fall: Manage your Coin Operated Device Tax account online!

Securely pay and register Coin Operated Device Tax and purchase decals on MyDORWAY, our free tax portal. We are mailing letters at the end of August with the information you need to access your account. Learn more about MyDORWAY here.

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 deices 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.