{"data":{"id":"us-sd/sdcl-42-7b-28","jurisdiction":"us-sd","citation":"SDCL § 42-7B-28","heading":"Gaming tax.","body":"There is hereby imposed an eight percent gaming tax on the adjusted gross proceeds of gaming allowed by this chapter.","path":["TITLE 42. RECREATION AND SPORTS","CHAPTER 42-7B. LIMITED CARD GAMES, SLOT MACHINES, CRAPS, ROULETTE, AND KENO"],"source_url":"https://sdlegislature.gov/Statutes/42-7B-28","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"b2221249d10f69196164abe52b763e9c862f8aa6c52fa1576486023ec5e6cb79","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-42-7b-27","next":"us-sd/sdcl-42-7b-28.1"},"notice":"GroundRules: Original legal text. Not legal advice."}