SB28 eliminates South Dakota's tax and registration requirements for amusement devices, removing both the fees businesses had to pay on arcade games, rides, and similar entertainment equipment and the registration process they had to complete. This means amusement device operators will no longer need to register their equipment with the state or pay related taxes on these machines.
Taxation Deferred to the 41st legislative day Passed, YEAS 5, NAYS 2. S.J. 102
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 26
Taxation — Deferred to the 41st legislative day