Exemption from local fees and taxes.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Amusement Device Tax
  5. Exemption from local fees and taxes.

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10-58-3. Exemption from local fees and taxes.

No political subdivision of this state may require any permits, licenses, permit fees, or license fees for the operation of any amusement device. No political subdivision of this state may impose any municipal sales or use tax upon the sale or the operation of any amusement device.

Source: SL 1985, ch 87, §6; SL 2021, ch 53, § 6.


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