South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:70 — Amusement devices -- Mechanical

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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.

Source: official text