Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-3001 (2026)

Terms, defined

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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For purposes of the Mechanical Amusement Device Tax Act, unless the context otherwise requires:

(1) Cash device means any mechanical amusement device capable of awarding (a) cash, (b) anything redeemable for cash, (c) gift cards, credit, or other instruments which have a value denominated by reference to an amount of currency, or (d) anything redeemable for anything described in subdivision (c) of this subdivision;

(2) Department means the Department of Revenue;

(3) Distributor means any person, other than a retail establishment, who places and who either directly or indirectly controls or manages a mechanical amusement device within a retail establishment within the State of Nebraska;

(4) Manufacturer means an individual, partnership, corporation, or limited liability company that manufactures, builds, rebuilds, fabricates, assembles, produces, programs, designs, or otherwise makes modifications to cash devices or associated equipment for use or play of cash devices;

(5)(a) 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.

(b) 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;

(6) Net operating revenue means the dollar amount collected by a distributor or operator of any cash device computed pursuant to applicable statutes, rules, and regulations less the total of cash awards paid out to players by the cash device as described in subdivision (1) of this section;

(7) Operator means any person who operates a place of business in which a mechanical amusement device is physically located and available for play;

(8) Person means an individual, partnership, limited liability company, society, association, joint-stock company, corporation, estate, receiver, lessee, trustee, assignee, referee, or other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals; and

(9) Whenever in the Mechanical Amusement Device Tax Act the words electronic video games of skill, games of skill, or skill-based devices are used, they refer to mechanical amusement devices which produce an outcome predominantly caused by skill and not chance.

Notes of Decisions
Cited in 5 cases, 1998–2020 · leading case: Big John's Billiards, Inc. v. Balka, 619 N.W.2d 444 (Neb. 2000).
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Big John's Billiards, Inc. v. Balka, 619 N.W.2d 444 (Neb. 2000). · cites it 30× “Big John’s was licensed by the State of Nebraska to operate mechanical amusement devices pursuant to the Mechanical Amusement Device Tax Act (the Act), Neb. Rev. Stat. §§ 77-3001 to 77-3011 (Reissue 1990).”
Big John's Billiards, Inc. v. Balka, 577 N.W.2d 294 (Neb. 1998). · cites it 2× “Big John’s was licensed by the State of Nebraska to operate mechanical amusement devices pursuant to the Mechanical Amusement Device Tax Act (the Act), Neb. Rev. Stat. §§ 77-3001 to 77-3011 (Reissue 1990), which license was renewed annually for a fee of $250 for the operation of…”
State ex rel. McNally v. Evnen, 307 Neb. 103 (Neb. 2020). · cites it 4× “EVNEN operators of games of chance within licensed racetrack enclosures and directs the collection, enforcement, and distribution of revenue from such gaming tax.”
State ex rel. McNally v. Evnen, 948 N.W.2d 463 (Neb. 2020). · cites it 4× “EVNEN operators of games of chance within licensed racetrack enclosures and directs the collection, enforcement, and distribution of revenue from such gaming tax.”
State ex rel. McNally v. Evnen, 948 N.W.2d 463 (Neb. 2020). · cites it 4× “” The Regulatory Initiative also proposed to revise Neb. Rev. Stat. § 77-3001 (Supp. 2019), which defines the term “mechanical amusement device” for purposes of the Mechanical Amusement Device Tax Act and which includes a list of devices that are excluded from the definition.”
Neb. Rev. Stat. § 77-3001(2): 1 case
Big John's Billiards, Inc. v. Balka, 619 N.W.2d 444 (Neb. 2000). “Big John’s was licensed by the State of Nebraska to operate mechanical amusement devices pursuant to the Mechanical Amusement Device Tax Act (the Act), Neb. Rev. Stat. §§ 77-3001 to 77-3011 (Reissue 1990).”
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