<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s34a93565-0bc6-4ee0-9554-10d468573387P0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s34a93565-0bc6-4ee0-9554-10d468573387C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s34a93565-0bc6-4ee0-9554-10d468573387C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s34a93565-0bc6-4ee0-9554-10d468573387C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s34a93565-0bc6-4ee0-9554-10d468573387C0-000002 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s34a93565-0bc6-4ee0-9554-10d468573387000003 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s34a93565-0bc6-4ee0-9554-10d468573387P0"><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=64:10:02:01"><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0-000000">64:10:02:01</span></a><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0-000001">.  Record keeping requirements for mechanical or electronic amusement devices.</span><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0"> Distributors and owners or operators of mechanical or electronic amusement devices</span><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0"> as defined in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-58-1.1"><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0-000002">10-58-1.1</span></a><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0">,</span><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0"> shall keep</span><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0">,</span><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0"> at each licensed place of business</span><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0">,</span><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0"> complete and accurate records for that place of business. The records </span><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0">kept by distributors and owners or operators of mechanical or electronic amusement devices must</span><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0"> include invoices of mechanical or electronic amusement devices held, purchased, leased, manufactured, brought in or caused to be brought in from outside of South Dakota, or shipped or transported to operators in South Dakota</span><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0">,</span><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0"> and of all sales of mechanical or electronic amusement devices made.</span></p><p dir="ltr" class="s34a93565-0bc6-4ee0-9554-10d468573387P0"><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387000003"> </span></p><p dir="ltr" class="s34a93565-0bc6-4ee0-9554-10d468573387P0"><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0">    </span><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0">Distributors and owners of mechanical or electronic amusement devices shall maintain r</span><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0">ecords of names, addresses, and </span><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0">sales tax </span><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0">license numbers of operators to whom mechanical or electronic amusement devices are sold or leased.</span></p><p dir="ltr" class="s34a93565-0bc6-4ee0-9554-10d468573387P0"><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387000003"> </span></p><p dir="ltr" class="s34a93565-0bc6-4ee0-9554-10d468573387P0"><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0">    Operators with access to or control of mechanical or electronic amusement devices shall maintain records for each game including gross receipts, credits or refunds, and profits, as well as the meter readings of each mechanical or electronic amusement device based on a nonresettable internal meter.</span></p><p dir="ltr" class="s34a93565-0bc6-4ee0-9554-10d468573387P0"><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387000003"> </span></p><p dir="ltr" class="s34a93565-0bc6-4ee0-9554-10d468573387P0"><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0">    </span><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0-000001">Source:</span><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0"> 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995</span><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0">; 48 SDR 43, effective October 11, 2021</span><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0">.</span></p><p dir="ltr" class="s34a93565-0bc6-4ee0-9554-10d468573387P0"><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0">    </span><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0-000001">General Authority:</span><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-58-13"><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0-000002">10-58-13</span></a><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0">.</span></p><p dir="ltr" class="s34a93565-0bc6-4ee0-9554-10d468573387P0"><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0">    </span><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0-000001">Law Implemented:</span><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-58-4"><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0-000002">10-58-</span><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0-000002">4</span></a><span class="s34a93565-0bc6-4ee0-9554-10d468573387C0">.</span></p><p dir="ltr" class="s34a93565-0bc6-4ee0-9554-10d468573387P0"><span xml:space="preserve" class="s34a93565-0bc6-4ee0-9554-10d468573387000003"> </span></p></div></body></html>