There is hereby imposed an eight percent gaming tax on the adjusted gross proceeds of gaming allowed by this chapter.
S.D. Codified Laws § 42-7B-28
Gaming tax
Applied in 1 court decision — leading case First Gold, Inc. v. South Dakota Department of Revenue & Regulation (2014)
Most recently applied in First Gold, Inc. v. South Dakota Department of Revenue & Regulation (December 2014)
Source: SL 1989, ch 374, § 26; SL 1990, ch 344, § 1; SL 1991, ch 100, § 3; SL 1994, ch 331, § 1; SL 1995, ch 246, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.