S.D. Admin. R. 64:06:02:70

Current through Register Vol. 50, page 162, June 24, 2024

Section 64:06:02:70 - Amusement devices - Mechanical

The operators or owners of coin operated mechanical machines and devices which are placed in businesses belonging to others are retailers and must hold a retail sales tax license to report the entire gross receipts from the operation of such machines and devices, and pay the sales tax thereon.

2 SDR 2, effective 7/17/1975; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 32 SDR 225, effective 7/3/2006.

General Authority: SDCL 10-45-47.1(1).

Law Implemented: SDCL 10-58-3.