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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 58 - Amusement Device Tax » Section 10-58-1.1 – Definition of amusement device.

10-58-1.1. Definition of amusement device.

For the purposes of this chapter, a mechanical or electronic amusement device is any coin or bill operated:

(1)Pool table;

(2)Foosball table;

(3)Air hockey table;

(4)Arcade game;

(5)Shooting gallery game;

(6)Dart board;

(7)Pinball machine; or

(8)Jukebox.

Source: SL 2021, ch 53, § 2.