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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 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 government sponsored fairs to comply with chapter--Registration fee--Validity of special fair registration.
- § 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 sale proceeds.
- § 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.
- § 10-58-12.1 Exemption of cigarette sales through vending machines.
- § 10-58-13 Promulgation of rules.
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