Form Spt 801 - South Dakota Application To Register Special Amusement Machines (Page 2 of 2) in pdf

Form Spt 801 - South Dakota Application To Register Special Amusement Machines Page 2

SPECIAL REGISTRATION INFORMATION AND INSTRUCTIONS

A. 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.

B. 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.

C. Payment: Payments for decals must accompany the order. Checks should be maid payable to the South

Dakota State Treasurer.

No payment is required for antique machines

D. Refunds: No refunds will be made for unused decals.

E. Penalties and Interest: Interest at the rage of 1¼% per month or part thereof and penalty at the rate of 10%

shall be due for failure to register machines prior to offering such machines for use. In any case, the amount

of interest will not be less than $5.00 and the amount of penalty, not less than $10.00. Intentionally avoiding

or delaying the payment of tax will result in the imposition of interest at the rate of 1½% per month or part

thereof.

Any machine not displaying a proper and current registration decal is subject to confiscation and subsequent

sale or destruction.

The first violation of this act is publishable as a class one misdemeanor, subsequent offenses are punishable

as class six felonies.

F. Location of Decals: Decals shall be affixed to each machine at a prominent and highly visable 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.

Mail to :

South Dakota Department of Revenue

Division of Special Taxes

445 East Capitol Avenue

Pierre, SD 57501-3100

Form Spt 801 - South Dakota Application To Register Special Amusement Machines Page 2