South Dakota Statutes
§ 10-58-1 — Gross receipts tax imposed--Amusement device operation--Application.
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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South Dakota § 10-58-1 (Gross receipts tax imposed--Amusement device operation--Application.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.
Nearby Sections
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§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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