South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-58-1 — Gross receipts tax imposed--Amusement device operation--Application

There is imposed upon owners and operators a special amusement excise tax of four and two-tenths percent of the gross receipts from the sale or the operation of any mechanical or electronic amusement device. The tax imposed by this section is in lieu of the tax imposed pursuant to chapter 10-45 .

Last amended: Source: SL 1985, ch 87 , § 4; SL 1991, ch 100 , § 2; SL 2016, ch 65 , § 16, eff. June 1, 2016; SL 2021, ch 53 , § 1; SL 2023, ch 32 , § 16 ; SL 2023, ch 36 , § 1 . Effective July 1, 2027 10-58-1 . Gross receipts tax imposed--Amusement device operation--Application. There is imposed upon owners and operators a special amusement excise tax of four and one-half percent of the gross receipts from the sale or the operation of any mechanical or electronic amusement device. The tax imposed by this sect

Source: official text