Purchase of Play Cards Exempt in Missouri

Thursday, September 15th, 2016

Missouri Department of Revenue.

Missouri recently ruled that play cards used for arcade games and rides are exempt.

A play card is used in place of quarters or tokens to use games or other amusement devices. Play cards look like credit cards but store points instead of money. The cards activate coin-operated amusement devices, including video games and arcade-style rides.

Missouri exempts charges to play or use a "coin-operated amusement device." These are devices that accept payment or tokens for their use or play. They include video games, pinball machines, skee ball, and claw games.

The Department of Revenue ruled that this exemption applied to sales of play cards. The sole purpose of a play card was to activate gaming machines. A charge for a play card was therefore an exempt charge to use a coin-operated amusement device.


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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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