---
type: "Bill"
title: "clarify that the special amusement excise tax applies to the sale of amusement devices."
description: "clarify that the special amusement excise tax applies to the sale of amusement devices."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2023"
identifier: "SB 58"
citation: "South Dakota SB 58 (2023)"
classification: ["bill"]
subjects: ["Retail Sales and Service Tax", "Tax Exemptions", "Taxation"]
status: "enacted"
primary_sponsors: ["Drury", "Reed"]
version_count: 2
action_count: 15
vote_count: 4
first_action: "2023-01-12"
last_action: "2023-02-13"
source: "openstates"
source_identifier: "ocd-bill/fe0c8ef6-1a07-4da9-b0bd-73068092a8bf"
source_url: "https://sdlegislature.gov/Session/Bill/23844"
source_hash: "785b38370fa9670d88c38b9bc65044569fd0bf762982df8b42602ad3773effcb"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sd"]
---

# South Dakota SB 58 (2023) — clarify that the special amusement excise tax applies to the sale of amusement devices.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://sdlegislature.gov/Session/Bill/23844/243168)
2. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Session/Bill/23844/248344)

## Votes

- Do Pass — **32–3** (pass) · upper
- Do Pass — **7–0** (pass) · upper
- Do Pass — **12–0** (pass) · lower
- Do Pass — **60–10** (pass) · lower

## Sponsors

- Drury — primary (person)
- Reed — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-12** First read in Senate and referred to S.J. 41 `introduction, reading-1, referral-committee`
- **2023-01-23** Scheduled for hearing
- **2023-01-23** Taxation Do Pass , Passed, YEAS 7, NAYS 0 `committee-passage`
- **2023-01-23** Certified uncontested, placed on consent , Passed,
- **2023-01-24** Senate Do Pass , Passed, YEAS 32, NAYS 3 S.J. 103 `passage`
- **2023-01-25** First read in House and referred to H.J. 104 `introduction, reading-1, referral-committee`
- **2023-01-31** Scheduled for hearing
- **2023-01-31** Taxation Do Pass , Passed, YEAS 12, NAYS 0 `committee-passage`
- **2023-01-31** Certified uncontested, placed on consent , Passed,
- **2023-02-01** Remove from Consent Calendar H.J. 198
- **2023-02-02** House of Representatives Do Pass , Passed, YEAS 60, NAYS 10 H.J. 214 `passage`
- **2023-02-03** Signed by the President S.J. 193 `passage`
- **2023-02-06** Signed by the Speaker H.J. 239 `passage`
- **2023-02-07** Delivered to the Governor on 2023-02-07 S.J. 213 `executive-receipt`
- **2023-02-13** Signed by the Governor on 2023-02-13 S.J. 244 `executive-signature, executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fe0c8ef6-1a07-4da9-b0bd-73068092a8bf`. Confidence: reported (aggregated from official South Dakota legislature records).