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.
S.D. Codified Laws § 10-58-3
Exemption from local fees and taxes
Source: SL 1985, ch 87, § 6; SL 2021, ch 53, § 6.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.