Texas Vending Machine Permit Requirements
Find out Vending Machine Permit and Licencing Requirements in the state of Texas. Texas is one of the largest states in the USA with huge vending machine placement opportunities. Be sure you understand the laws and regulations for City, Town, and State. Texas has a few different tiers based on the number of machines you have that will determine your General Business Fee. The requirements are different if you're a business owner operating a vending machine in your own business. Operators, who operate vending machines in another person's business will have different licensing and registration requirements.
This applies to the following: Coin-operated machines include all types of electronic devices that require the customer to insert a coin, bill, metal slug, token, electronic card or check to play a game, music or pleasure machine. (includes snack and soda machines, crane and claw machines, etc.)
Gumball machines are not electronic and these fees may not apply. Please contact the State of Texas Comptroller for more details.
Sec. 151.305. Coin-operated Machine Sales This provision exempts food (but not beverages), candy, chewing gum, and children’s toys that are sold through a “bulk vending machine” (like gumball machines) for 50 cents or less. This exemption was added in 1989.
96-463 Tax Exemptions & Tax Incidence 2017
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COIN-OPERATED AMUSEMENT MACHINES TAXES AND FEES
Who is responsible for this tax?
Businesses that offer coin-operated amusement machines for their customers must be licensed or registered by the Comptroller's office. The agency also collects a state occupation tax for each machine exhibited. Applications for a license or registration certificate must include payment for the license or certificate fees and the occupation tax.
Rates
Read the descriptions of coin-operated amusement machine fees to learn which ones you must pay, then find the corresponding information in the tables below to determine the dollar amount due.
A general business license is needed to manufacture, own, buy, sell, rent, lease, trade, maintain, transport, exhibit or store coin-operated amusement machines in Texas. General business license holders can house a machine in another person's business.
An import license is needed to import, transport, own, buy, repair, sell or deliver coin-operated amusement machines in Texas. An import license is necessary to purchase coin-operated amusement machines from out of state to resell in Texas. Import license holders must have a general business license to offer coin-operated amusement machines for play, except for machines demonstrated for free.
A registration certificate is required from business owners who:
- own or exhibit coin-operated amusement machines only in their place of business;
- have no machines in another person's business; and
- have no financial interest in the coin-operated machines industry other than owning machines in their own business.
A repair license allows the holder to repair coin-operated amusement machines for others, and transport or store amusement machines in Texas. Machine owners can repair their own machines without obtaining a repair license.
An occupation tax permit ($60.00 annually) must be visible and securely attached to every coin-operated amusement machine available for customers to use.
| Postmark Date | General Business Fee 50 or Fewer Machines | General Business Fee 51-200 Machines | General Business Fee More than 200 Machines | Import License Fee | Registration Certificate Fee |
|---|---|---|---|---|---|
| Nov. 30 or earlier | $200.00 | $400.00 | $500.00 | $500.00 | $150.00 |
| Dec. 1-Dec. 31 | $250.00 | $450.00 | $550.00 | $550.00 | $200.00 |
| Jan. 1-March 31 | $300.00 | $600.00 | $750.00 | $750.00 | $225.00 |
| April 1 or after | $400.00 | $800.00 | $1000.00 | $1000.00 | $300.00 |
| Postmark Date | Fee |
|---|---|
| Nov. 30 or earlier | $ 50.00 |
| Dec. 1 or after | $ 100.00 |
Due Date
Renewals and fees due annually on Nov. 30. Penalties for late filing.
Electronic Reporting
No.
Additional Resources
- AP-146, Texas Original Application for Coin-Operated Machine Registration Certificate and Tax Permit (PDF)
- AP-147, Texas Original Application for Coin-Operated Machine General Business License, Import License, and/or Repair License and Tax Permit(s) (PDF)
- AP-144, Coin-Operated Machine Inventory Supplement for Registration Certificate Holders (PDF)
- AP-145, Coin-Operated Machine Inventory Supplement for General Business License Holders (PDF)
- AP-138, Texas Coin-Operated Machine Ownership Statement (PDF) - The ownership statement must be completed and submitted with all coin-operated machine applications and/or requests for change of owner information.
- AP-140, Texas Application for Duplicate Occupation Tax Permits (PDF)
- AP-141, Texas Application for Additional Coin-Operated Machine Tax Permit(s) (PDF)
- AP-142, Machine Location Amendment for Registration Certificate Holders (PDF)
- AP-212, Coin-Operated Machine Tax Permit(s) Ownership Transfer Statement (PDF)