South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-58-3: Exemption from local fees and taxes.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-58. AMUSEMENT DEVICE TAX

No political subdivision of this state may require any permits, licenses, permit fees, or license fees for the operation of any amusement device. No political subdivision of this state may impose any municipal sales or use tax upon the sale or the operation of any amusement device.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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