South Dakota § 10-45-5.1 Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection.

South Dakota Statutes

§ 10-45-5.1 — Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection.

South Dakota § 10-45-5.1

Title 10TAXATION

Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-5.1 (Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-45-5.1 (2026).

Text

The annual license fee for each coin operated washer and dryer in this state is twenty dollars. However, in municipalities having a population of one thousand persons or less, the annual license fee is sixteen dollars. The license fee is in lieu of any sales or gross receipts taxes from the operation or ownership of coin operated washers and dryers. Any person who fails to pay the fee is guilty of a Class 2 misdemeanor. Any person who fails to pay the fee prescribed on or before December thirty-first of the year prior to the year for which the fee is due is subject to an interest charge on the unpaid fee at the rate of two percent per month or part thereof. The interest charge commences immediately after the date the fee becomes due and is payable immediately. The secretary of revenue shal

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The annual license fee for each coin operated washer and dryer in this state is twenty dollars. However, in municipalities having a population of one thousand persons or less, the annual license fee is sixteen dollars. The license fee is in lieu of any sales or gross receipts taxes from the operation or ownership of coin operated washers and dryers. Any person who fails to pay the fee is guilty of a Class 2 misdemeanor. Any person who fails to pay the fee prescribed on or before December thirty-first of the year prior to the year for which the fee is due is subject to an interest charge on the unpaid fee at the rate of two percent per month or part thereof. The interest charge commences immediately after the date the fee becomes due and is payable immediately. The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning: (1) The procedure for license application; (2) The collection of the license fee; (3) The placement of the license or decalcomania; and (4) The transfer of a license to a new owner.

Legislative History

SL 1969, ch 274, § 2; SL 1982, ch 86, § 33; SL 1983, ch 27, § 6; SL 1987, ch 82, § 24; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2009, ch 48, § 1; SL 2011, ch 1 (Ex. Ord.