South Dakota
Title 10 · Chapter 10-58
17 entries
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10-58-1. Gross receipts tax imposed--Amusement device operation--Application.
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10-58-1.1. Definition of amusement device.
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10-58-2. Repealed
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10-58-2.1. Repealed
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10-58-2.2. Repealed
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10-58-3. Exemption from local fees and taxes.
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10-58-4. Collection and administration.
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10-58-5. Disposition of tax proceeds.
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10-58-6. Repealed
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10-58-7. Repealed
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10-58-8. Repealed
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10-58-9. Collection and enforcement.
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10-58-10. Classification of violations.
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10-58-11. Exemption for video lottery machines--Gross receipts specifically exempted.
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10-58-12. Exemption of gaming proceeds.
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10-58-12.1. Exemption of cigarette sales through vending machines.
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10-58-13. Promulgation of rules.