South Dakota Statutes
§ 10-58-1 — Gross receipts tax imposed--Amusement device operation--Application.
South Dakota § 10-58-1
This text of South Dakota § 10-58-1 (Gross receipts tax imposed--Amusement device operation--Application.) 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 § 10-58-1 (2026).
Text
There is imposed upon owners and operators a special amusement excise tax of four and two-tenths percent of the gross receipts from the sale or the operation of any mechanical or electronic amusement device. The tax imposed by this section is in lieu of the tax imposed pursuant to chapter 10-45 . There is imposed upon owners and operators a special amusement excise tax of four and one-half percent of the gross receipts from the sale or the operation of any mechanical or electronic amusement device. The tax imposed by this section is in lieu of the tax imposed pursuant to chapter 10-45 .
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Legislative History
SL 1985, ch 87, § 4; SL 1991, ch 100, § 2; SL 2016, ch 65, § 16, eff. June 1, 2016; SL 2021, ch 53, § 1; SL 2023, ch 32, § 16; SL 2023, ch 36, § 1.
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Bluebook (online)
South Dakota § 10-58-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-58-1.