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

SDCL § 10-45-64: Exemption of gaming proceeds.

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 gross proceeds of gaming allowed by chapter 42-7B.

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

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