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Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 58 - Amusement Device Tax

Chapter 58 - Amusement Device Tax

  • Section 10-58-1 - Imposition of tax--Rate.
  • Section 10-58-2 - Registration of devices.
  • Section 10-58-2.1 - Older devices subject to regulation--Exempt from registration fee.
  • Section 10-58-2.2 - Mechanical or electronic amusement devices used exclusively at governmentsponsored fairs to comply with chapter--Registration fee--Validity of special fairregistration.
  • Section 10-58-3 - Registration fee in lieu of local fees and taxes--Location of machine to be indicated.
  • Section 10-58-4 - Collection and administration.
  • Section 10-58-5 - Disposition of tax and fee proceeds.
  • Section 10-58-6 - Display of registration--Effect of failure.
  • Section 10-58-7 - Device without registration displayed as contraband--Confiscation.
  • Section 10-58-8 - Judicial order for destruction or sale of confiscated devices--Disposition of saleproceeds.
  • Section 10-58-9 - Collection and enforcement.
  • Section 10-58-10 - Classification of violations.
  • Section 10-58-11 - Exemption for video lottery machines--Gross receipts specifically exempted.
  • Section 10-58-12 - Exemption of gaming proceeds.




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