Georgia COAM Resources

Georgia COAM 50% Rule and Quarterly Reporting

Georgia’s 50% rule limits how much of a Class B COAM location’s quarterly gross retail receipts can come from the machines. The location’s COAM revenue share must be no more than 50% of the combined total. The current law also requires reporting for each calendar quarter.

How to calculate the COAM percentage

Use the Georgia Lottery’s 50% Gross Calculation Worksheet for Licensees (PDF). It separates cash inserted, actual prize redemption, the master licensee and Georgia Lottery shares, and the location’s remaining COAM share.

COAM percentage = location COAM share ÷ (location COAM share + eligible non-COAM business receipts) × 100.

For example, a $10,000 location COAM share and $30,000 in eligible other business receipts produce a 25% result: $10,000 ÷ $40,000 × 100. This is an illustration; use your own records and the official worksheet for reporting.

  • Use the location’s share: all cash inserted into the machines is not the location’s revenue. Follow the worksheet’s deductions and do not count replays as receipts.
  • Separate ordinary sales and commissions: for commission-based products or services, count the commission earned, rather than the full transaction value. Wholesale sales are excluded.
  • Avoid double-counting: enter non-COAM business sales separately from COAM amounts. The worksheet combines the eligible amounts when it calculates the percentage.

Quarterly reporting deadlines

Under O.C.G.A. § 50-27-84 in the current COAM law (PDF), reports for the preceding calendar quarter are due on these dates:

  • January–March: April 20.
  • April–June: July 20.
  • July–September: October 20.
  • October–December: January 20 of the following year.

Older guides refer to monthly reporting. The current official worksheet notes the 2024 change to quarterly reporting. Keep your records organized throughout the quarter and follow any current Georgia Lottery filing notices.

Prepare and submit your receipts report

  1. Gather records for the correct location and quarter. Reconcile business sales, earned commissions, COAM receipts and redemption records.
  2. Complete the official worksheet. Check its location-share calculation against your supporting records before entering figures online.
  3. Sign in to the official Georgia COAM licensing and reporting portal. Select the correct business, location license and reporting period, then follow the current reporting screens and Georgia Lottery instructions.
  4. Review and save confirmation. Retain your worksheet, supporting records and submission confirmation together. Ask the COAM Division to resolve any uncertainty about the reporting fields before filing.

The law includes a limited 50% rule exemption for qualifying tax-exempt fraternal benefit associations and veterans’ organizations. Confirm eligibility with Georgia Lottery; do not assume an exemption also removes reporting duties.

More help for Georgia COAM locations

Review our Georgia COAM licensing guide, location-license renewal instructions and nine-month rule guide for ownership changes.

For equipment and location support, contact Lucky Coin or call (855) 345-8259. Georgia Lottery determines regulatory compliance.

Reviewed September 29, 2026 against Georgia Lottery’s current law and worksheet. Check the official COAM forms and notices directory for updated documents. This guide provides general information, not legal or accounting advice.