SDCL § 10-46-52: Exemption of gaming proceeds.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-46. USE 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