Taxes or commissions imposed on pari-mutuel wagering may not be imposed on any amounts wagered in an interstate combined wagering pool other than amounts wagered within this state.
S.D. Codified Laws § 42-7-105
Tax of wagers in interstate combined wagering pool
Source: SL 1991, ch 350, § 5.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.