South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-58-3
Exemption from local fees and taxes
Official textsdlegislature.gov
No political subdivision of this state may require any permits, licenses, permit fees, or license fees for the operation of any amusement device. No political subdivision of this state may impose any municipal sales or use tax upon the sale or the operation of any amusement device.
Source: view the official text
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