South Dakota Codified Laws
Title 10 - Taxation
Chapter 58 - Amusement Device Tax

Section 10-58-1 - Imposition of tax--Rate. - 10-58-1. Imposition of tax--Rate. There is imposed upon owners and...

Section 10-58-1.1 - Definition of amusement device. - 10-58-1.1. Definition of amusement device. For the purposes of this...

Section 10-58-3 - Exemption from local fees and taxes. - 10-58-3. Exemption from local fees and taxes. No political subdivision...

Section 10-58-4 - Collection and administration. - 10-58-4. Collection and administration. The tax imposed under this chapter...

Section 10-58-5 - Disposition of tax proceeds. - 10-58-5. Disposition of tax proceeds. The tax generated by this...

Section 10-58-9 - Collection and enforcement. - 10-58-9. Collection and enforcement. All tax collection and enforcement provisions...

Section 10-58-10 - Classification of violations. - 10-58-10. Classification of violations. Failure to comply with the tax...

Section 10-58-11 - Exemption for video lottery machines--Gross receipts specifically exempted. - 10-58-11. Exemption for video lottery machines--Gross receipts specifically exempted. Video...

Section 10-58-12 - Exemption of gaming proceeds. - 10-58-12. Exemption of gaming proceeds. There are specifically exempted from...

Section 10-58-12.1 - Exemption of cigarette sales through vending machines. - 10-58-12.1. Exemption of cigarette sales through vending machines. The provisions...

Section 10-58-13 - Promulgation of rules. - 10-58-13. Promulgation of rules. The secretary of revenue may promulgate...