South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-58-11
Exemption for video lottery machines--Gross receipts specifically exempted
Official textsdlegislature.gov
Video lottery machines licensed pursuant to § 42-7A-41 are exempt from the tax imposed by this chapter. There is specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from video lottery machines licensed pursuant to § 42-7A-41 and operated as part of a lottery operated by this state.
Source: view the official text
In this chapter (9 sections)
- 10-58-1 · Gross receipts tax imposed--Amusement device…
- 10-58-3 · Exemption from local fees and taxes
- 10-58-4 · Collection and administration
- 10-58-5 · Disposition of tax proceeds
- 10-58-9 · Collection and enforcement
- 10-58-10 · Classification of violations
- 10-58-11 · Exemption for video lottery machines--Gross receipts…
- 10-58-12 · Exemption of gaming proceeds
- 10-58-13 · Promulgation of rules