South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-45-13.3: Exemption of lottery tickets.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-45. RETAIL SALES AND SERVICE TAX

There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of lottery tickets made as part of a lottery operated by this state.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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