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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 58 - Amusement Device Tax
§ 10-58-3 Registration fee in lieu of local fees and taxes--Location of machine to be indicated.
Universal Citation: SD Codified L § 10-58-3 (2017)
10-58-3. Registration fee in lieu of local fees and taxes--Location of machine to be indicated. Such owner or operator shall pay an annual registration fee of twelve dollars per machine. Payment of the registration fee allows the machine to be offered to the public or any person until June thirtieth. Each person tendering a registration fee shall indicate whether the machine is being operated within an incorporated municipality and which municipality. The registration fee is in lieu of municipal sales or use tax incurred on account of the sale or use of the machine and is also in lieu of all other permits, licenses, permit fees, or license fees imposed by political subdivisions of the state.
Source: SL 1985, ch 87, ยง 6.
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