South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-58-12
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 .
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