Sd Eform-0870 V2 - South Dakota Application To Register Amusement Machines Page 2
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214. Illegal Games of Chance: The South Dakota Attorney General has determined quarter pushers are illegal gam-
bling devices, AG Opinion 08-04. 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.
13. 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 in-
terest 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 punishable as a class one misdemeanor, subsequent offenses are punishable as class
six felonies.
14. Expiration Date: Registration of these machines EXPIRES on JUNE 30th immediately following the registra-
tion. See No.18 for registering special machines.
15. 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.
16. Payment: Payments for decals must accompany the order. Checks should be made payable to the South Dakota
State Treasurer.
17. Refunds: No refunds will be made for unused decals.
Special Registrations
18. Antique machines: Any mechanical or electronic amusement device constructed before 1940 shall be regis-
tered 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. (Please use Form SPT 801 to register these machines)
19. 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 regis-
trant. Decals bearing appropriate registration dates will be supplied to the registrant and must be displayed on the
individual machines. (Please us form SPT 801 to register these machines.)
Mail to:
South Dakota Department of Revenue
Division of Special Taxes
445 East Capitol Avenue
Pierre, SD 57501-3100
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