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

SDCL § 10-46-52: Exemption of gaming proceeds.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. 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

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