Change in COAD Applications

              Beginning with the tax decals sold for
the 2003 - 2004 tax year (valid
August 1, 2003 through July 31, 2004),
there are two changes with COAD tax
decals:
Cost:
Price of a COAD tax decal is $30
Half-year tax decals:
You may no longer purchase half-year
COAD tax decals for COAD
machines placed into service after
February of a tax year. All tax decals
are $30.
Can I purchase COAD tax
decals by mail?
Yes. You may still purchase tax decals
by mail. If you prefer, tax decals may
be purchased in person at our Spring-field
or Chicago (James R. Thompson
Center) office.
What is a COAD?
A COAD is a coin operated amuse-ment
device that requires the insertion
of coins, tokens, chips or similar
objects. Jukeboxes, pinball machines,
kiddie rides, and coin-operated video
games are among the many coin-operated
amusement devices that are
required to display tax decals.
What is a redemption
machine?
A redemption machine is a single or
multi-player amusement device involv-ing
a game whose purpose is to propel
an object into, upon, or against a
target. Redemption machines are
required to display tax decals.
Do crane machines need tax
decals?
No. Crane machines do not fall within
the definition of a COAD device or a
redemption machine.
Do vending machines need
COAD tax decals?
No. Vending machines do require
vending machine decals. You must
complete Form NUC-1, Illinois Busi-ness
Registration. For information
about vending machines, call us at
217 524-4750.
Things to remember when
ordering tax decals
Address changes
You should notify us of your address
change to ensure that you receive
your preprinted forms and
correspondence.
Preprinted forms
Use the preprinted Form RCOA-1
and Form RCOA-1-A.
RCOA-1-A
Complete the entire form including
the date each machine was placed
into service.
Change in COAD Applications
FY 2003-11
May 2003
Illinois Department of Revenue
Informational Bulletin
For information
or forms...
To: Coin Operated Amusement Device and Redemption Machine
(COAD) Operators
Call us at:
217 785-6602 or
217 524-5407
Write us at:
Illinois Department of Revenue
P.O. Box 19039
Springfield, IL 62794-9039
Visit our Web site at:
www.ILtax.com
Call
“Illinois Tax Fax,” our
fax-on-demand service, at:
217 785-3400
Call
our 24-hour
Forms Order Line at:
1 800 356-6302
Brian A. Hamer
Director of Revenue
Printed by authority of the State of Illinois
3,500 copies - 05/03- P.O. Number 2031302