10-58-1. Imposition of tax--Rate.
There is imposed upon owners and operators a special amusement excise tax of four and one-half percent of the gross receipts from the operation of any mechanical or electronic amusement device. The tax imposed by this section is in lieu of the tax imposed pursuant to chapter 10-45.
Source: SL 1985, ch 87, §4; SL 1991, ch 100, §2; SL 2016, ch 65, §16, eff. June 1, 2016; SL 2021, ch 53, § 1.
Structure South Dakota Codified Laws
Chapter 58 - Amusement Device Tax
Section 10-58-1 - Imposition of tax--Rate.
Section 10-58-1.1 - Definition of amusement device.
Section 10-58-3 - Exemption from local fees and taxes.
Section 10-58-4 - Collection and administration.
Section 10-58-5 - Disposition of tax proceeds.
Section 10-58-9 - 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.