A Cash Device is any mechanical amusement device capable of awarding cash, anything redeemable for cash, gift cards, credit, or other instruments which have a value denominated by reference to an amount of currency.

Beginning Jan 1^st 2025, the Nebraska Department of Revenue will collect a 5% tax on gross revenue.  Operators will have a contract with the skill game distributor that establishes the percentage for cash splits. 

Nebraska is a cash pay out market. INAMAX may provide a no-fee kiosk or Point of Sale (POS) system that redeems winning game vouchers for cash.

A maximum of four devices is allowed for spaces up to 4,000 square feet. For every additional 1,000 square feet of retail space, one more device is permitted, up to a maximum of 15 devices for locations with 15,000 square feet or more.

There is a $250 per device decal annually. Operators are subject to a $250 application fee if they operate 10 or more machines per year.

The Nebraska Department of Revenue (DOR) regulates the Skill Gaming industry in Nebraska.

The retailer or retail establishment in which cash devices are placed is considered the operator. In Nebraska, it is legal to be both an Operator and a Distributor so long as each are licensed.

The licensee is the person or entity who obtains cash devices from a manufacturer or elsewhere and provides these cash devices to operators to be played at the operator location. In Nebraska, it is legal to be both an Operator and a Distributor so long as each are licensed.

The paper document printed from the cash device which the player presents to the operator with an amount to be paid.  Inamax may supply a kiosk or other POS device to assist with cash device voucher validation.

A mechanical amusement device which produces an outcome predominantly caused by skill and not chance.

Mechanical amusement device means any machine which, upon insertion of a coin, currency, credit card, or substitute into the machine, operates or may be operated or used for a game, contest, or amusement of any description, such as, by way of example, but not by way of limitation, pinball games, shuffleboard, bowling games, radio-ray rifle games, baseball, football, racing, boxing games, electronic video games of skill, and coin-operated pool tables.

Mechanical amusement device also includes game and draw lotteries and coin-operated automatic musical devices.

Mechanical amusement device does not mean vending machines which dispense tangible personal property, devices located in private homes for private use, pickle card dispensing devices which are required to be registered with the department pursuant to section 9-345.03, gaming devices or limited gaming devices as defined in and operated pursuant to the Nebraska Racetrack Gaming Act, or devices which are mechanically constructed in a manner that would render their operation illegal under the laws of the State of Nebraska.