OSCN Found Document:Definitions
Title 68. Revenue and Taxation

Oklahoma Statutes Citationized
  Title 68. Revenue and Taxation
    Chapter 1 - Tax Codes
        Article Article 15 - Coin-Operated Music and Amusement Devices
        Section 1501 - Definitions
Cite as: 68 O.S. § 1501 (OSCN 2026)


As used in Sections 1501 through 1512 of this title:

1.  "Person" means any individual, partnership, association, limited liability company or corporation;

2.  "Music device" means any and all mechanical devices which render, cause to sound or release music where the same may be heard by one or more public patrons, and each separate loudspeaker, phonograph, juke box or outlet from which such music emits shall each be construed to be a separate "music device" as herein defined; except in the case where the music emits from more than one speaker transmitting from the same music-producing mechanism, in which case the several outlets or speakers in each place of business shall be collectively considered one such music device;

3.  "Coin-operated music device" means any such music device which is operated, motivated, released or played by or upon the payment or insertion of a coin, token or similar object, whether there is one or more boxes or devices in the premises for the reception of such coin, tokens or similar objects; coin-operated radio or television receiving sets in hotels, motels or tourist cabins for the use and benefit of the guests and visitors of such hotels, motels or tourist rooms or cabins shall be included in such definition;

4.  "Coin-operated amusement device" means any and all nongambling mechanical or electronic machines which, upon the payment or insertion of a coin, token or similar object, provide music, amusement or entertainment including, but not limited to, such games as pool, phonographs, video television, shooting galleries, pinball, foosball, bowling, shuffle board or any other amusement device with or without a replay feature which can be legally shipped interstate according to federal law;

5.  "Coin-operated vending device" means any and all machines or devices which, upon the payment or insertion of a coin, token or similar object, dispenses tangible personal property, including but not limited to cigarettes, candies, gum, cold drinks, hot drinks, sandwiches or chips.  It shall not mean vending machines or devices used exclusively for the purpose of selling services, such as pay telephone booths, parking meters, gas and electric meters or other distribution of needful service;

6.  "Coin-operated bulk vending device" means a machine or device which, upon the payment or insertion of a coin, token or similar object dispenses to the purchaser ballpoint pens, combs, cigarette lighters, prophylactics, filled capsules, peanuts, gum balls, mints, perfume or novelties; and

7.  "Coin-operated devices" means coin-operated music devices, coin-operated amusement devices, coin-operated vending devices and coin-operated bulk vending devices. Coin-operated devices shall not include any device dispensing tangible personal property or providing amusement where payment is made solely through the use of a credit or debit card or other electronic or digital payment process.

Historical Data


Laws 1949, HB 199, p. 482, § 1, emerg. eff. May 7, 1949; Ameneded by Laws 1959, SB 290, p. 308, § emerg. eff. July 15, 1959; Renumbered from 68 O.S. § 1545 by Laws 1965, SB 418, c. 175, § 1; Amended by Laws 1965, HB 1033, c. 215, § 1; Amended by Laws 1981, HB 1367, c. 142, § 1; Amended by Laws 1988, HB 1839, c. 47, § 1, emerg. eff. July 1, 1988; Amended by Laws 1993, SB 527, c. 366, § 43, eff. September 1, 1993; Amended by Laws 2021, HB 2780, c. 15, § 7, eff. November 1, 2021 (superseded document available).

Citationizer® Summary of Documents Citing This Document
Cite Name Level
Oklahoma Attorney General's Opinions
 CiteNameLevel
 1981 OK AG 238, Question Submitted by: The Honorable William M. Schuelein, Oklahoma State SenateCited
 1982 OK AG 95, Question Submitted by: The Honorable Twyla Mason Gray, Oklahoma House of RepresentativesDiscussed at Length
 1988 OK AG 39, Question Submitted by: The Honorable Don Duke, Oklahoma House of RepresentativesDiscussed at Length
Oklahoma Court of Criminal Appeals Cases
 CiteNameLevel
 1950 OK CR 62, 218 P.2d 389, 91 Okl.Cr. 303, VICK v. STATECited
Oklahoma Supreme Court Cases
 CiteNameLevel
 1941 OK 324, 119 P.2d 1017, 189 Okla. 544, LUMBERMEN'S SUPPLY CO. v. NEALDiscussed
 1952 OK 415, 252 P.2d 123, 207 Okla 605, PFRIMMER v. TIDWELLDiscussed
 1946 OK 143, 168 P.2d 618, 197 Okla. 68, SOKOLOSKY v. BLACKCited
 1946 OK 232, 176 P.2d 220, 198 Okla. 141, WATTS v. ELMORECited
 1945 OK 167, 158 P.2d 907, 195 Okla. 465, HYNDS v. CITY OF ADA ex rel. MITCHELLDiscussed at Length
 1960 OK 13, 349 P.2d 742, MARTEN v. CREDIT ADJUSTMENT SERVICE, INC.Cited
 1961 OK 31, 359 P.2d 572, BRIGGS v. McADAMS PIPE & SUPPLY CO.Cited
 1961 OK 233, 365 P.2d 997, HARRIS v. CONWAYCited
 1962 OK 122, 372 P.2d 10, CRAFT v. BATESCited
 1963 OK 9, 378 P.2d 336, MARTEN v. CREDIT ADJUSTMENT SERVICE, INC.Cited
 1964 OK 110, 394 P.2d 506, TOWN OF MANNFORD v. WATSONCited
 1951 OK 76, 229 P.2d 171, 204 Okla. 270, McGUIRT v. SANDRIDGEDiscussed
 1951 OK 212, 234 P.2d 384, 205 Okla. 46, HALL v. DEALDiscussed
 1951 OK 241, 237 P.2d 421, 205 Okla. 350, MORTON v. BEIDLEMANCited
 1951 OK 250, 236 P.2d 498, 205 Okla. 174, MEAD v. HELLAMSDiscussed
 1951 OK 322, 237 P.2d 867, 205 Okla. 332, JONES v. LIVINGSTONCited
 1951 OK 377, 239 P.2d 398, 205 Okla. 504, BOCK v. SYPERTCited
 1950 OK 184, 220 P.2d 243, 203 Okla. 261, JONES v. C. L. FRATES & CO.Cited
 1950 OK 299, 236 P.2d 258, 205 Okla. 189, LEWIS v. BOICEDiscussed at Length
 1950 OK 308, 229 P.2d 171, 204 Okla. 270, McGUIRT v. SANDRIDGECited
 1950 OK 309, 236 P.2d 978, 205 Okla. 262, PFRIMMER v. TIDWELLCited
Title 68. Revenue and Taxation
 CiteNameLevel
 68 O.S. 1355, Exemptions - Subject to Other TaxCited
Citationizer: Table of Authority
Cite Name Level
None Found.