10-58-1.1. Definition of amusement device.
For the purposes of this chapter, a mechanical or electronic amusement device is any coin or bill operated:
(1)Pool table;
(2)Foosball table;
(3)Air hockey table;
(4)Arcade game;
(5)Shooting gallery game;
(6)Dart board;
(7)Pinball machine; or
(8)Jukebox.
Source: SL 2021, ch 53, ยง 2.
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.