2014 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 4 - Coin-Operated Amusements
§ 26-57-402 - Definitions.

As used in this subchapter:

(1) "Amusement device" means any coin-operated machine, device, or apparatus which provides amusement, diversion, or entertainment and includes, but is not limited to, such games as:

(A) Radio rifles;

(B) Miniature football;

(C) Golf;

(D) Baseball;

(E) Hockey:

(F) Bumper pool;

(G) Tennis;

(H) Shooting galleries;

(I) Pool tables;

(J) Bowling;

(K) Shuffleboard;

(L) Pinball tables;

(M) Marble tables;

(N) Music vending phonographs;

(O) Jukeboxes;

(P) Cranes;

(Q) Video games;

(R) Claw machines;

(S) Bowling machines;

(T) Countertop machines;

(U) Novelty arcade machines;

(V) Other similar musical devices for entertainment; and

(W) Other miniature games, whether or not such games show a score, which are not otherwise excluded in this subchapter;

(2) (A) "Any money or property", "other articles", "other valuable things", or "any representative of anything that is esteemed of value", as used in the antigambling statutes, § 5-66-101 et seq., shall not be expanded to include:

(i) A free amusement feature such as the privilege of playing additional free games if a certain score is made on a pinball table or on any other amusement device described in this section; or

(ii) Toys, novelties, or representations of value redeemable for those items which are won by the player of a bona fide amusement device which rewards players exclusively with merchandise limited to toys, novelties, or representations of value redeemable for those items, which have a wholesale value of not more than ten (10) times the cost charged to play the amusement device one (1) time or five dollars ($5.00), whichever is less.

(B) (i) In the event of the accumulation of redeemable representations of value by any player, no toy or novelty having a wholesale value of more than twelve dollars and fifty cents ($12.50) may be given or awarded by any amusement device operator or redeemed by any player.

(ii) The toys and novelties shall be displayed in a single area on each premises.

(iii) Furthermore, each operator shall maintain records validating the wholesale value of the toys and novelties.

(iv) The toys and novelties shall be located solely on the premises where the amusement device is played;

(3) "Coin-operated" means any machine, device, or apparatus which is operated by placing through a slot or any kind of opening or container any coin, slug, token, or other object or article necessary to be inserted before the machine operates or functions but does not include any machine or device which is classified by the United States Government as requiring a federal gaming stamp under applicable provisions of the Internal Revenue Code;

(4) "Novelty" means an article of trade whose value is chiefly decorative, comic, or the like, and whose appeal is often transitory;

(5) "Person" means any individual, firm, association, company, partnership, limited liability company, corporation, joint-stock company, club, agency, syndicate, the State of Arkansas, county, municipal corporation or other political subdivision of this state, receiver, trustee, fiduciary, or trade association; and

(6) "Toy" means a small article of little value but prized as a souvenir or for some other special reason, a trinket, a knickknack, or a bauble.