South Dakota Statutes
§ 10-58-3 — Exemption from local fees and taxes.
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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South Dakota § 10-58-3 (Exemption from local fees and taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1985, ch 87, § 6; SL 2021, ch 53, § 6.
Nearby Sections
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§ 10-1-1.1
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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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