64:06:02:70Amusement devices -- Mechanical.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
The operators or owners of coin operated mechanical machines and devices which are placed in businesses belonging to others are retailers and must hold a retail sales tax license to report the entire gross receipts from the operation of such machines and devices, and pay the sales tax thereon.
Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 32 SDR 225, effective July 3, 2006.
General Authority
- SDCL 10-45-47.1 ↗Amended by SB177 (2025) — Provide a sales and use tax refund for goods and services related to data centerAmended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fairAmended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun
Law Implemented
- SDCL 10-58-3 ↗Amended by SB39 (2021) — repeal the registration requirements for certain amusement devices.Repealed by SB28 (2019) — repeal provisions regarding the amusement device tax and amusement device regist