S.D. Codified Laws § 10-58-1

Current through the 2024 Legislative Session

Section 10-58-1 - [Effective 7/1/2027] 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 section is in lieu of the tax imposed pursuant to chapter 10-45.

SDCL 10-58-1

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.

Amended by S.L. 2023, ch. 36,s. 1, eff. 7/1/2023.

Amended by S.L. 2021, ch. 53,s. 1, eff. 7/1/2021.

Amended by S.L. 2016, ch. 65,s. 16, eff. 6/1/2016.