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

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In this chapter (9 sections)

10-58-1 · Gross receipts tax imposed--Amusement device…
10-58-3 · Exemption from local fees and taxes
10-58-4 · Collection and administration
10-58-5 · Disposition of tax proceeds
10-58-9 · Collection and enforcement
10-58-10 · Classification of violations
10-58-11 · Exemption for video lottery machines--Gross receipts…
10-58-12 · Exemption of gaming proceeds
10-58-13 · Promulgation of rules

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