Department of Revenue to Conduct Coin-Operated Amusement Device Inspections

NASHVILLE, Tenn. - The deadline for renewing coin-operated amusement device master licenses and obtaining current machine decals is June 30, 2007. As a result, the Special Investigations Section of the Tennessee Department of Revenue will be conducting coin-operated amusement device inspections in Sevier County this week.

The purpose of these and other compliance checks scheduled throughout the state is to ensure owners of coin-operated amusement machines that are available for commercial use and for play by the public comply with the Tenn. Code Ann. Section 67-4-2202 and pay required taxes. If the owner’s license is not publicly displayed at the location of the machines or if the machines do not have an affixed tax decal issued by the Department of Revenue, a $50 penalty may be assessed for each machine. If non-compliance issues are not corrected within 30 days, the machines are subject to confiscation as contraband.

“The Department of Revenue is committed to applying Tennessee’s tax laws and policies uniformly to all taxpayers to ensure a level playing field,” said Revenue Commissioner Reagan Farr.

Citizens who observe coin-operated amusement machines that do not have appropriate tax decals or are being used at a location where a tax license is not displayed should call the department’s toll-free tax fraud hot line at (800) FRAUDTX (372-8389).

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws established by the legislature and the collection of taxes and fees associated with those laws. The Department of Revenue collects approximately 92 percent of total state tax revenue. During the 2005-2006 fiscal year, the department collected $10.3 billion in state taxes and fees. In addition to collecting state taxes, $1.8 billion of local sales tax was collected by the department for local governments during the 2005-2006 fiscal year. Besides collecting taxes, the department enforces the revenue laws fairly and impartially in an effort to encourage voluntary taxpayer compliance. The department also apportions revenue collections for distribution to the various state funds and local units of government. To learn more about the department, log on to www.Tennessee.gov/revenue.