About the Amusement Device Tax
The Amusement Device Tax (ADT) is $125 per amusement device and increases when net receipts from an amusement device exceed certain thresholds.
We partner with the Oregon State Lottery Commission to administer Oregon's Amusement Device Tax. Generally, this tax is collected by the Lottery Commission through electronic funds transfer (EFT). However, businesses that are closed or otherwise unable to pay the tax through EFT transfer are assigned to us for collections.
To learn more about Oregon's Amusement Device Tax program and initial costs for video lottery retailers, visit the
Oregon Lottery website.
Additional information
Who pays the ADT?
Any person or business entity who operates a video lottery game terminal in this state pays the tax.
Where do the funds from ADT go?
Twenty-five percent of the monies from the ADT go to the Higher Education Coordinating Commission for the Oregon Youth Corps.
Seventy-five percent of the monies from the ADT are distributed as follows:
- 43.2 percent to the General Fund
- 9.7 percent to the Oregon Youth Corps
- 47.1percent to Oregon counties, proportional to their population
Monies generated from the ADT are distributed to the General Fund, counties, and the Oregon Youth Corps.
Additional Tax for Oregon Youth Corps
An additional tax of $10 applies for each device operated during the year. The $10 tax per device is distributed to the Higher Education Coordinating Commission to pay certain expenses of the Oregon Youth Corps.
For questions about the Amusement Device Tax contact the Oregon Lottery
Phone: 800-766-6789
The 800 number is staffed 7 a.m. – 8 p.m. daily (including weekends) except on Thanksgiving and Christmas.
Mailing Address
PO Box 12649
Salem, OR 97309
Deaf and Hard-of-Hearing
Phone: 503-540-1068
Fax: 503-540-1001