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

SDCL § 42-7B-28: Gaming tax.

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Where this section sits in the code
  1. TITLE 42. RECREATION AND SPORTS
  2. CHAPTER 42-7B. LIMITED CARD GAMES, SLOT MACHINES, CRAPS, ROULETTE, AND KENO

There is hereby imposed an eight percent gaming tax on the adjusted gross proceeds of gaming allowed by this chapter.

Collected 2026-09-03T15:18:57Z. Source file · JSON

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