South Dakota currently taxes amusement device operators on their gross receipts from operating these machines, but this bill clarifies that the tax also applies to the sale of amusement devices themselves. The 4.5% special excise tax will now explicitly cover both the operation and the outright sale of mechanical or electronic amusement devices, replacing the standard sales tax that would otherwise apply.
Signed by the Governor S.J. 244
Delivered to the Governor S.J. 213
Signed by the Speaker H.J. 239
Signed by the President S.J. 193
House of Representatives Do Pass Passed, YEAS 60, NAYS 10. H.J. 214
House of Representatives Remove from Consent Calendar H.J. 198
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 12, NAYS 0.
Taxation Scheduled for hearing
First read in House and referred to House Taxation H.J. 104
Senate Do Pass Passed, YEAS 32, NAYS 3. S.J. 103
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 7, NAYS 0.
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 41
Becky Drury
Prime sponsor · Rep.
R
Tim Reed
Prime sponsor · Sen.
R
Do Pass
Taxation — Do Pass
Do Pass
Taxation — Do Pass