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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-64

Exemption of gaming proceeds

Official textsdlegislature.gov

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 .

Last amended: Source: SL 1994, ch 331 , § 2.

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In this chapter (40 sections)
  1. 10-45-36 · 10-45-36. Repealed by SL 2010, ch 69, § 6
  2. 10-45-37 · Jeopardy assessment of sales tax--Lien and distress…
  3. 10-45-38 · 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28
  4. 10-45-42 · Endorsement and return of uncollectible warrant--Liability…
  5. 10-45-43 · 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
  6. 10-45-45 · Records preserved by persons subject to tax--Inspection by…
  7. 10-45-46 · 10-45-46. Repealed by SL 1978, ch 70, § 7
  8. 10-45-47 · 10-45-47. Superseded
  9. 10-45-48 · 10-45-48. Repealed by SL 1984, ch 86, § 2
  10. 10-45-49 · 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6
  11. 10-45-52 · Tax proceeds credited to general fund
  12. 10-45-53 · 10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30
  13. 10-45-55 · Personal liability of officers, managers, or partners of…
  14. 10-45-56 · 10-45-56. Repealed by SL 1995, ch 94, § 1
  15. 10-45-57 · 10-45-57. Obsolete
  16. 10-45-58 · Materials used by floor laying as purchases for resale
  17. 10-45-59 · 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24
  18. 10-45-61 · Exemption certificate--Responsibilities of…
  19. 10-45-62 · Exemption of large boats subject to excise tax
  20. 10-45-63 · 10-45-63. Repealed by SL 1995, ch 68, § 25
  21. 10-45-64 · Exemption of gaming proceeds
  22. 10-45-65 · 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
  23. 10-45-67 · Exemption of natural gas transportation services by pipeline
  24. 10-45-68 · Exemption for the sale of credit card processing services
  25. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  26. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  27. 10-45-71 · Passenger transportation gross receipts tax…
  28. 10-45-72 · Inapplicability of tax
  29. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  30. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  31. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  32. 10-45-82 · Gross receipts from charge of interest exempted
  33. 10-45-83 · Pawnbrokers not eligible for exemption
  34. 10-45-84 · Fee or commission not subject to tax
  35. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  36. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  37. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  38. 10-45-88 · Review and audit of temporary vendors
  39. 10-45-89 · Failure to maintain records--Revocation of temporary license
  40. 10-45-90 · Exemption for gross receipts from certain rodeo services
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