There is a newer version
of
this Chapter
2021 South Dakota Codified Laws
Title 10 - Taxation
Chapter 58 - Amusement Device Tax
- Section 10-58-1 - Imposition of tax--Rate.
- Section 10-58-1.1 - Definition of amusement device.
- Section 10-58-2 - Repealed
- Section 10-58-2.1 - Repealed
- Section 10-58-2.2 - Repealed
- Section 10-58-3 - Exemption from local fees and taxes.
- Section 10-58-4 - Collection and administration.
- Section 10-58-5 - Disposition of tax proceeds.
- Section 10-58-6 - Repealed
- Section 10-58-7 - Repealed
- Section 10-58-8 - Repealed
- 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.
- Section 10-58-12.1 - Exemption of cigarette sales through vending machines.
- Section 10-58-13 - Promulgation of rules.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.