State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-58 > Statute-10-58-1

10-58-1. Imposition of tax--Rate. There is imposed upon owners and operators a special amusement excise tax of four percent of the gross receipts from the operation of any mechanical or electronic amusement device.

Source: SL 1985, ch 87, § 4; SL 1991, ch 100, § 2.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-58 > Statute-10-58-1

10-58-1. Imposition of tax--Rate. There is imposed upon owners and operators a special amusement excise tax of four percent of the gross receipts from the operation of any mechanical or electronic amusement device.

Source: SL 1985, ch 87, § 4; SL 1991, ch 100, § 2.