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Amusement Machines

The gross receipts of any mechanical or electronic amusement device are subject to a 4.2% special amusement excise tax (SDCL 10-58). This tax is in lieu of any state or municipal sales tax.

Owners or operators are required to maintain complete and accurate records for that place of business.

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Amusement Device Definition
Licensing Amusement Device Machine
Other Special Amusement Device Machines
Illegal Games of Chance


Amusement Device Definition

A mechanical or electronic amusement device is any coin or bill operated:

  • Pool Table
  • Foosball Table
  • Air Hockey Table
  • Arcade Game
  • Shooting Gallery Game
  • Dart Board
  • Pinball Machine
  • Jukebox


Licensing Amusement Device Machine

Effective July 1, 2021, owners and operators are no longer required to obtain decals for each machine, instead they are required to hold a South Dakota sales tax license to report and remit payment for the 4.2% special amusement excise tax on their sales tax return.


Other Amusement Device Machines

How does tax apply?

Receipts from the operation of machines not included in the list above are subject to the 4.2% state sales tax plus any applicable municipal tax. Both the state and municipal sales taxes are reported on the sale tax return. 


Illegal Games of Chance

The South Dakota Attorney General has determined quarter pushers are illegal gambling devices. These devices require the deposit of quarters, tokens, or other coins, that through the machine’s operation dislodge prizes from a shelf or shelves. 


Additional Amusement Device Machines Resources