Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-10 - Coin Operated Amusement Device Tax Rules
Section 1320-04-10-.01 - DEFINITIONS

Universal Citation: TN Comp Rules and Regs 1320-04-10-.01

Current through September 24, 2024

(1) Unless otherwise provided, definition of terms used in these rules shall be as set out at T.C.A. § 67-1-504(a).

(2) The term "coin-operated amusement device" does not include a device such as a blood pressure machine used for health, not amusement, purposes.

(3) A device is "intended for use" if it is in a location open to the public. A device is not "intended for use" if it is in storage, or if the power cord of the device is removed and put inside the device with the coin slot covered.

(4) A device is not "coin-operated" if the coin-mechanism is removed or covered to obstruct the entrance of coins or tokens in such manner as to be apparent to the public that the machine is not a coin-operated device.

(5) Nothing in these rules shall be construed to legalize gambling devices, notwithstanding the payment of the tax provided for in T.C.A. § 67-4-504.

Authority: T.C.A. §§ 67-4-203 and 67-1-102.

Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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