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South Dakota Statutes, Title 10

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South Dakota/Statutes

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Title 10, TAXATION

99 chapters · 1,878 sections in this title.

All chapters in Title 101,878 Ch 47B, FUEL TAXATION210 Ch 45, RETAIL SALES AND SERVICE TAX168 Ch 46, USE TAX113 Ch 50, CIGARETTE TAX89 Ch 11, EQUALIZATION, REVIEW AND CORRECTION …67 Ch 4, PROPERTY SUBJECT TO TAXATION61 Ch 59, UNIFORM ADMINISTRATION OF CERTAIN ST…60 Ch 1, DEPARTMENT OF REVENUE57 Ch 6, ANNUAL ASSESSMENT OF PROPERTY54 Ch 43, INCOME TAX ON BANKS AND FINANCIAL CO…44 Ch 3, COUNTY DIRECTORS OF EQUALIZATION37 Ch 22, COLLECTION OF DELINQUENT PROPERTY TAXES37 Ch 12, STATE AND LOCAL PROPERTY TAX LEVIES36 Ch 13, PROPERTY TAX RELIEF36

11 sections·Filtered byTitle 10✕Ch 58✕

SDCL § 10-58-1 Gross receipts tax imposed--Amusement device operation--Application
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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 t…
SDCL § 10-58-1.1 Definition of amusement device
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For the purposes of this chapter, a mechanical or electronic amusement device is any coin or bill operated: (1) Pool table; (2) Foosball table; (3) Air hockey table; (4) Arcade game; (5) Shooting gallery game; (6) Dart board; (7) Pinball machine; or (8) Jukebox. Source: SL 2021, …
SDCL § 10-58-10 Classification of violations
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Failure to comply with the tax payment requirements of this chapter constitutes a Class 1 misdemeanor for the first offense and a Class 6 felony for any subsequent offense occurring within one year of the prior offense's occurrence. Source: SL 1985, ch 87 , § 13; SL 2021, ch 53 ,…
SDCL § 10-58-11 Exemption for video lottery machines--Gross receipts specifically exempted
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Video lottery machines licensed pursuant to § 42-7A-41 are exempt from the tax imposed by this chapter. There is specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from video lottery machines licensed pu…

SDCL § 10-58-12 Exemption of gaming proceeds

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There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it gross proceeds of gaming allowed by chapter 42-7B . Source: SL 1994, ch 331 , § 4.

SDCL § 10-58-12.1 Exemption of cigarette sales through vending machines

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The provisions of this chapter do not apply to gross receipts derived from the sale of cigarettes through a vending machine. Source: SL 2012, ch 67 , § 2.

SDCL § 10-58-13 Promulgation of rules

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The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning record-keeping requirements. Source: SL 1995, ch 53 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 14.

SDCL § 10-58-3 Exemption from local fees and taxes

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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 devic…

SDCL § 10-58-4 Collection and administration

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The tax imposed under this chapter shall be collected and administered by the Department of Revenue. The secretary of revenue shall ensure that all amusement machines that are available to the public are taxed. Source: SL 1985, ch 87 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; …

SDCL § 10-58-5 Revenue to general fund--Exception

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The tax generated by this chapter must be deposited in the general fund, except as otherwise provided in § 10-13-48 . Source: SL 1985, ch 87 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 8; SL 2026, ch 4…

SDCL § 10-58-9 Collection and enforcement

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All tax collection and enforcement provisions of chapter 10-45 , including penalty and interest, apply to this chapter where applicable. Source: SL 1985, ch 87 , § 12.