When a retail licensee pays a jackpot exceeding $2,000 as set forth in the One Big Beautiful Bill Act (OBBBA), enacted July 4, 2025, the retail licensee must complete the form W-2G furnished by the United States Internal Revenue Service (IRS). A copy of this form must be maintained by the retail licensee. If the patron who won the jackpot refuses to provide the information necessary to complete the form, the licensee must withhold the sum required by the IRS.

Source: 18 SDR 9, effective July 23, 1991; 20 SDR 113, effective January 23, 1994 ; 52 SDR 120, effective June 15, 2026 .

General Authority: SDCL 42-7B-7 .

Law Implemented: SDCL 42-7B-2.1 , 42-7B-7 , 42-7B-17 , 42-7B-43 .

Prior versions effective: 1994-01-23.