South Dakota Statutes
§ 10-58-3 — Exemption from local fees and taxes.
South Dakota § 10-58-3
This text of South Dakota § 10-58-3 (Exemption from local fees and taxes.) 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 § 10-58-3 (2026).
Text
No political subdivision of this state may require any permits, licenses, permit fees, or license fees for the operation of any amusement device. No political subdivision of this state may impose any municipal sales or use tax upon the sale or the operation of any amusement device.
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Legislative History
SL 1985, ch 87, § 6; SL 2021, ch 53, § 6.
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Bluebook (online)
South Dakota § 10-58-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-58-3.