Office of Economic Development and International Trade

Business Licensing Database
ARCADE

ARCADE	GAME ROOM	GAMES	PINBALL
VIDEO ARCADE	VIDEO GAME

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

page last updated 3/23/10

The Colorado Revised Statutes are available on line at http://www.state.co.us/gov_dir/leg_dir/olls/colorado_revised_statutes.htm. You can locate a statute of interest by searching either on the citation given in the database (e.g., 18-5-307) or on a keyword or phrase.

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Business Licensing Database ARCADE

Business Licensing Database
ARCADE