ARSD § 64:06:03:41 — Vending machines

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64:06:03:41. Vending machines. An operator of vending
machines must obtain a sales tax license to engage in the business of selling
tangible personal property or any product transferred electronically at retail
and must pay the sales tax rate on gross receipts from the operation of such
machines. Vending machine owners may determine the average equivalent sales by
dividing their total receipts by the percentage of the current tax rate. One
license is sufficient for all the machines of one operator.
If the South Dakota sales tax has not
been paid to a licensed retailer on the purchase of a vending machine, use tax
must be paid on the cost of machines originally purchased for use in South
Dakota and on the fair market value of machines not originally purchased for
use in this state, but thereafter brought into the state.