{"data":{"id":"us-sd/sdcl-42-7-107","jurisdiction":"us-sd","citation":"SDCL § 42-7-107","heading":"Online horse and dog racing--Required licensure--Applicable taxation.","body":"Only a person licensed as a multi-jurisdictional totalizator hub in this state may operate an online betting platform or electronic application to offer online pari-mutuel wagering on a horse or dog race.\nA person with a physical presence in this state operating an online betting platform or electronic application to offer online pari-mutuel wagering on a horse or dog race is subject to the tax imposed pursuant to § 42-7-102 on multi-jurisdictional totalizator hubs.\nA person without a physical presence in this state operating an online betting platform or electronic application to offer online pari-mutuel wagering on a horse or dog race is subject to the tax imposed pursuant to § 42-7-102 on multi-jurisdictional totalizator hubs, except that the tax rate applies to the total contributed through the hub by individuals in this state on online pari-mutuel wagering pools for horse or dog races.","path":["TITLE 42. RECREATION AND SPORTS","CHAPTER 42-7. HORSE AND DOG RACING"],"source_url":"https://sdlegislature.gov/Statutes/42-7-107","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"79576ee36413df6c3f87edf4861a4d53b192184e338e17366f308bf3480d8b20","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-42-7-106","next":"us-sd/sdcl-42-7a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}