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Amusement Machines

Owners or operators of coin-operated mechanical or electronic amusement devices—including pinball machines, pool tables, juke boxes, and video arcade games—shall maintain complete and accurate records for that place of business.


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. No Amusement Machine Decal may be placed upon any quarter pusher machine or any other illegal game of chance.



Registrations of all amusement machines are on a fiscal basis (July 1st through June 30th of the following year). The annual decal fee is paid in lieu of city tax. All receipts from any mechanical or electronic amusement devise is subject to the 4.5% excise tax. The excise tax is reported and tax paid on the sales tax return. Machines found without a decal are subject to confiscation and subsequent sale or destruction. No refunds will be made for unused decals.


Location of Decals

Decals shall be affixed to each machine at a prominent and highly visible location so that the decal may be readily inspected by law enforcement officers and agents of the Department of Revenue. Decals are not transferable from one machine to another.

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Register an Amusement Machine

Businesses registering amusements pay a $12 fee annually. In addition to the decal, businesses must hold a sales tax license to report and remit payment for the 4.5% excise tax.

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Register a Special Amusement Machine

Antique Machines

Any mechanical or electronic amusement device constructed before 1940 shall be registered in the same way all other devices are registered but no fee is due for this registration. A standard registration decal will be issued for display on the antique machines.


Short Term Registrations

Any mechanical or electronic amusement device used exclusively at a government sponsored state, county, district, regional or local fair may be registered at the preferential fee of $3.00 per machine. The registration shall be valid for a period of 30 consecutive days beginning with the date specified by the registrant. Decals bearing appropriate registration dates will be supplied to the registrant and must be displayed on the individual machines. In addition to the decal, businesses must hold a sales tax license to report and remit payment for the 4.5% excise tax. 

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