I don't know that answer.
I hit one Saturday where they did the paperwork for taxes and I asked them what the rule is because I hit a 160/1 shot earlier for $5 play ($800) and didn't have to pay the taxes and now I hit the same payout on a $10 play ($1600) and they are filling out the paperwork. WTF? She didn't know the answer either.
In Vegas they don't take the taxes upfront but in Cincinnati they take state taxes upfront, not optional.
I seem to remember any Single machine hit over $1199 triggers paperwork. But that was Atlantic City.
It didn't matter if it was a one quarter play, 50 cent play 75 cent play, 1.00 play etc ............one single hit of OVER $ 1199 on any machine triggered the paperwork.