{"data":{"id":"us-sd/sdcl-10-45-64","jurisdiction":"us-sd","citation":"SDCL § 10-45-64","heading":"Exemption of gaming proceeds.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-64","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"1053aadff86e34b60cf80ca2f51124bfdc89cfe1996749b7284cdd420b245c3a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-63","next":"us-sd/sdcl-10-45-65"},"notice":"GroundRules: Original legal text. Not legal advice."}