LegalFix
Individuals & FamiliesSmall BusinessesEmployersEmployee Benefits BrokersPEOsCredit UnionsMembership GroupsLegal Information
Sign In
  1. /
  2. U.S. State Codes
  3. /
  4. South-Dakota
  5. /
  6. Title 10 - Taxation
  7. /
  8. Chapter 58 - Amusement Device Tax


Chapter 58 - Amusement Device Tax


  • § 10-58-1 Imposition of tax--Rate.
  • § 10-58-2 Registration of devices.
  • § 10-58-2.1 Older devices subject to regulation--Exempt from registration fee.
  • § 10-58-2.2 Mechanical or electronic amusement devices used exclusively at government sponsored fairs to comply with chapter--Registration fee--Validity of special fair registration.
  • § 10-58-3 Registration fee in lieu of local fees and taxes--Location of machine to be indicated.
  • § 10-58-4 Collection and administration.
  • § 10-58-5 Disposition of tax and fee proceeds.
  • § 10-58-6 Display of registration--Effect of failure.
  • § 10-58-7 Device without registration displayed as contraband--Confiscation.
  • § 10-58-8 Judicial order for destruction or sale of confiscated devices--Disposition of sale proceeds.
  • § 10-58-9 Collection and enforcement.
  • § 10-58-10 Classification of violations.
  • § 10-58-11 Exemption for video lottery machines--Gross receipts specifically exempted.
  • § 10-58-12 Exemption of gaming proceeds.
  • § 10-58-12.1 Exemption of cigarette sales through vending machines.
  • § 10-58-13 Promulgation of rules.
We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.
AboutContact UsPrivacyTermsDisclosuresAccessibilitySite Map

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with easy access to affordable legal services through a network of independent provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal plans, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.

Bookish