ENTITLED An Act to clarify that the special amusement excise tax applies to the sale of amusement devices.
Be it enacted by the Legislature of the State of South Dakota:
Section 1. That 10-58-1 be AMENDED:
10-58-1. There is imposed upon owners and operators a special amusement excise tax of four and one-half percent of the gross receipts from the sale or the operation of any mechanical or electronic amusement device. The tax imposed by this section is in lieu of the tax imposed pursuant to chapter 10-45.
An Act to clarify that the special amusement excise tax applies to the sale of amusement devices.
I certify that the attached Act originated in the:
Secretary of the Senate
President of the Senate
Attest:
Secretary of the Senate
Speaker of the House
Attest:
Chief Clerk
File No. ____ Chapter No. ______
|
Received at this Executive Office this _____ day of _____________,
2023 at ____________M.
By for the Governor
The attached Act is hereby approved this ________ day of ______________, A.D., 2023
ss. Office of the Secretary of State
Filed ____________, 2023 at _________ o'clock __M.
Secretary of State
By Asst. Secretary of State
|