Amusement machines have a unique approach to calculating Florida sales tax on the sales price of each “play.” Failure to calculate the correct amount of Florida sales tax could lead to the machine operator and/or owner being held liable for the Florida sales tax otherwise due. In other words, the Florida sales tax comes from your bottom line instead of being collected little-by-little from your customers. The different types of amusement machines include:

Arcade Games or Video Games

Billiard or Pool Tables

Coin-Operated Radios or Televisions or Moving Picture Viewers

Juke Boxes or Music Machines

Mechanical Rides

Pinball Machines

Shooting Galleries


It is important to know the sales tax rate is not exactly the same across Florida. There is the state rate of 6%. However, some counties charge a county rate. If the county has a sales tax, then it could be anywhere from 0.0% to 2.5%. Ensure you know the proper rate for your county!

Once you have established whether there is a county sales tax, you are ready to back into the amount of Florida sales tax. To get to the amount of Florida sales tax collected, you must take your total receipts from the charges for use of the amusement machine and divide by the tax rate divisor (see below) associated with the county where the amusement machine is located. This figure will be your gross sales. Then, subtract the computed gross sales from the total receipts. The resulting amount will be the amount of Florida sales tax collected and is due to the Florida Department of Revenue.

The current divisors are as follows:

  • If there is no county sales tax, then the divisor is 1.040.
  • If the county sales tax is 0.5%, then the divisor is 1.045.
  • If the county sales tax is 1.0%, then the divisor is 1.050.
  • If the county sales tax is 1.5%, then the divisor is 1.055.
  • If the county sales tax is 2.0%, then the divisor is 1.060.
  • If the county sales tax is 2.5%, then the divisor is 1.065.

Important to Remember: Each location where amusement machines operate must also have a Amusement Machine Certificate (DR-18C) with a cost of $30 per machine. You can apply for the certificate with an Application for Amusement Machine Certificate Form DR-18 on the Department of Revenue’s website.

Florida sales tax audit; Florida sales tax audit help; Florida sales tax audit defense; Florida sales tax defense; Florida sales tax attorney; Miami sales tax attorney; Orlando sales tax auditAbout the author: David Brennan is an associate attorney with Moffa, Sutton, & Donnini, P.A. His primary practice area is multistate tax controversy. David received a B.S. in Accounting and Finance, with a minor in Computer Science, from Florida State University. He worked as an accountant for a CPA firm before attending law school at Regent University. He received his Juris Doctorate in 2013 and was licensed to practice law in Florida in the same year. In 2015, David earned his Masters of Laws in Taxation from Boston University. As a former senior attorney for the Florida Department of Revenue, he handled informal protest appeals, among other things. You can read his BIO HERE.

At the Law Office of Moffa, Sutton, & Donnini, PA, our primary practice area is state and local taxes, with a very heavy emphasis in Florida sales and use tax. We have defended Florida businesses against the Florida Department of Revenue since 1991 and have over 100 years of cumulative sales tax experience within our firm. Our partners are both CPAs/Accountants and Attorneys, so we understand both the accounting side of the situation as well as the legal side. We represent taxpayers and business owners from the entire state of Florida. Call our offices today for a FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you.


Form GT-800020, Sales and Use Tax on Amusement Machines

Florida Rule 12A-15.011 Coin Operated Amusement and Vending Machines, and Other Devices


FLORIDA SALES TAX BRACKET SYSTEM, published April 30, 2020, by David Brennan, Esq.

FLORIDA SALES TAX AUDIT HELP, published August 24, 2020, by James Sutton, CPA, Esq.


FLORIDA SALES TAX INFORMAL WRITTEN PROTEST, published November 17, 2018, by James Sutton, CPA, Esq.

FLORIDA SALES TAX - COUPONS V. DISCOUNTS, published October 30, 2018, by David Brennan, Esq.

FLORIDA SALES TAX - VOLUNTARY DISCLOSURE PROGRAM, published April 9, 2018, by Jeanette Moffa, Esq.

FLORIDA USE TAX AUDIT LETTER?, published June 14, 2015, by James Sutton, CPA, Esq. and Jerry Donnini, Esq.

GOING TO JAIL FOR NOT PAYING FLORIDA SALES TAX?, published November 3, 2013, by James Sutton, CPA, Esq.