Chapter

AMUSEMENT DEVICE TAX

S.D. Codified Laws § 10-58-1— Gross receipts tax imposed--Amusement device operation--Application
S.D. Codified Laws § 10-58-1.1— Definition of amusement device
S.D. Codified Laws § 10-58-2— Repealed
S.D. Codified Laws § 10-58-2.1— Repealed
S.D. Codified Laws § 10-58-2.2— Repealed
S.D. Codified Laws § 10-58-3— Exemption from local fees and taxes
S.D. Codified Laws § 10-58-4— Collection and administration
S.D. Codified Laws § 10-58-5— Disposition of tax proceeds
S.D. Codified Laws § 10-58-6— Repealed
S.D. Codified Laws § 10-58-7— Repealed
S.D. Codified Laws § 10-58-8— Repealed
S.D. Codified Laws § 10-58-9— Collection and enforcement
S.D. Codified Laws § 10-58-10— Classification of violations
S.D. Codified Laws § 10-58-11— Exemption for video lottery machines--Gross receipts specifically exempted
S.D. Codified Laws § 10-58-12— Exemption of gaming proceeds
S.D. Codified Laws § 10-58-12.1— Exemption of cigarette sales through vending machines
S.D. Codified Laws § 10-58-13— Promulgation of rules