{"data":{"id":"us-sd/sdcl-42-7-105","jurisdiction":"us-sd","citation":"SDCL § 42-7-105","heading":"Tax of wagers in interstate combined wagering pool.","body":"Taxes or commissions imposed on pari-mutuel wagering may not be imposed on any amounts wagered in an interstate combined wagering pool other than amounts wagered within this state.","path":["TITLE 42. RECREATION AND SPORTS","CHAPTER 42-7. HORSE AND DOG RACING"],"source_url":"https://sdlegislature.gov/Statutes/42-7-105","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"cbb2bfe259111618babe7e9f30ff6e8b7e8d03d07bef3038bf6ab6317979697d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-42-7-104","next":"us-sd/sdcl-42-7-106"},"notice":"GroundRules: Original legal text. Not legal advice."}