S.D. Codified Laws § 10-58-3

Current through the 2024 Legislative Session

Section 10-58-3 - Exemption from local fees and taxes

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.

SDCL 10-58-3

SL 1985, ch 87, § 6; SL 2021, ch 53, § 6.

Amended by S.L. 2021, ch. 53,s. 6, eff. 7/1/2021.