South Dakota Laws > Title 10 > Chapter 58 South Dakota Codified Laws > Title 10 > Chapter 58 – Amusement Device Tax Current as of: 2023 | Check for updates | Other versions § 10-58-1 Gross receipts tax imposed–Amusement device operation–Application § 10-58-1.1 Definition of amusement device § 10-58-3 Exemption from local fees and taxes § 10-58-4 Collection and administration § 10-58-5 Disposition of tax proceeds § 10-58-9 Collection and enforcement § 10-58-10 Classification of violations § 10-58-11 Exemption for video lottery machines–Gross receipts specifically exempted § 10-58-12 Exemption of gaming proceeds § 10-58-12.1 Exemption of cigarette sales through vending machines § 10-58-13 Promulgation of rules Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Ask a question, get an answer ASAP!