Amusement Device Tax

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Amusement Device Tax

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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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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.