Arcade

Arcade

State
Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Machines intended for entertainment only are exempt from sales tax. Operator must pay sales taxes on “prizes.”
To protect the owner of a machine from a lien if the machine is located on other than the owner’s premises, the owner must file a Memorandum of Lease (DR 6514) describing the leased property for each location. Send to Tax Auditing & Compliance Division, 1375 Sherman St., Room 504, Denver, CO 80261. See FYI Sales #67 – Leased Departments within Stores.

Link: http://www.colorado.gov/cs/Satellite/Revenue/REVX/1193047059515


NOTE:  Local ordinances frequently require permits or licenses for the placement of any coin operated pinball or video arcade game. Check with your city or county clerk.
NOTE:  If operating a snack bar, see RESTAURANT
NOTE:  If applicable, see VENDING MACHINES

Arcade

|
State
Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Machines intended for entertainment only are exempt from sales tax. Operator must pay sales taxes on “prizes.”
To protect the owner of a machine from a lien if the machine is located on other than the owner’s premises, the owner must file a Memorandum of Lease (DR 6514) describing the leased property for each location. Send to Tax Auditing & Compliance Division, 1375 Sherman St., Room 504, Denver, CO 80261. See FYI Sales #67 – Leased Departments within Stores.

Link: http://www.colorado.gov/cs/Satellite/Revenue/REVX/1193047059515


NOTE:  Local ordinances frequently require permits or licenses for the placement of any coin operated pinball or video arcade game. Check with your city or county clerk.
NOTE:  If operating a snack bar, see RESTAURANT
NOTE:  If applicable, see VENDING MACHINES
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us