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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:70

Amusement devices -- Mechanical

Official textsdlegislature.gov

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64:06:02:70. Amusement devices -- Mechanical. The operators or owners of coin operated mechanical machines and devices which are placed in businesses belonging to others are retailers and must hold a retail sales tax license to report the entire gross receipts from the operation of such machines and devices, and pay the sales tax thereon.

Last amended: Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(1). Law Implemented: SDCL 10-58-3.

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In this chapter (40 sections)
  1. 64:06:02:50 · Pawnbrokers
  2. 64:06:02:51 · Pet grooming
  3. 64:06:02:52 · Photographers, photo developers, and finishers
  4. 64:06:02:53 · Practitioners in healing arts
  5. 64:06:02:54 · Repealed
  6. 64:06:02:55 · Repealed
  7. 64:06:02:56 · Repealed
  8. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  9. 64:06:02:58 · Repair services
  10. 64:06:02:59 · Retirement and nursing homes
  11. 64:06:02:60 · Shoe repairers
  12. 64:06:02:61 · Repealed
  13. 64:06:02:62 · Repealed
  14. 64:06:02:63 · Tire treading
  15. 64:06:02:64 · Upholsterers
  16. 64:06:02:65 · Sales to veterinarians
  17. 64:06:02:66 · Repealed
  18. 64:06:02:67 · Repealed
  19. 64:06:02:68 · Repealed
  20. 64:06:02:69 · Repealed
  21. 64:06:02:70 · Amusement devices -- Mechanical
  22. 64:06:02:71 · Repealed
  23. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  24. 64:06:02:73 · Hospitals -- Nontaxable charges
  25. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  26. 64:06:02:75 · Lodging establishments
  27. 64:06:02:76 · Specialty cleaners
  28. 64:06:02:78 · Computer services -- Software
  29. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  30. 64:06:02:80 · Computer services -- Computer programming
  31. 64:06:02:81 · Repealed
  32. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  33. 64:06:02:83 · Rental facilities
  34. 64:06:02:84 · Hunting and fishing rights
  35. 64:06:02:85 · Real estate brokers
  36. 64:06:02:86 · Marina defined
  37. 64:06:02:87 · Taxation of persons providing medical expert testimony or…
  38. 64:06:02:88 · Travel agency reservation services
  39. 64:06:02:89 · Professional employer organization -- Definition of…
  40. 64:06:02:90 · Definition of terms
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