South Dakota 58 — Amusement Device Tax
- 10-58-1 — Imposition of tax--Rate.
- 10-58-2 — Registration of devices.
- 10-58-2.1 — Older devices subject to regulation--Exempt from registration fee.
- 10-58-2.2 — Mechanical or electronic amusement devices used exclusively at governmentsponsored fairs to comply with chapter--Registration fee--Validity of special fairregistration.
- 10-58-3 — Registration fee in lieu of local fees and taxes--Location of machine to be indicated.
- 10-58-4 — Collection and administration.
- 10-58-5 — Disposition of tax and fee proceeds.
- 10-58-6 — Display of registration--Effect of failure.
- 10-58-7 — Device without registration displayed as contraband--Confiscation.
- 10-58-8 — Judicial order for destruction or sale of confiscated devices--Disposition of saleproceeds.
- 10-58-9 — Collection and enforcement.
- 10-58-10 — Classification of violations.
- 10-58-11 — Exemption for video lottery machines--Gross receipts specifically exempted.
- 10-58-12 — Exemption of gaming proceeds.
- 10-58-13 — Promulgation of rules.