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Repealed
Repealed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Repealed
Repealed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Repealed
Repealed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Repealed
Repealed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Repealed
Repealed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Repealed
Repealed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