§ 20:18:22:22

ARSD 20:18:22:22

No deduction from gross proceeds for promotional items.

Effective Jul 1, 199016 SDR 233Source: 16 SDR 233, effective July 1, 1990. | General Authority: SDCL 42-7B-7. | Law Implemented: SDCL 42-7B-1 , 42-7B-2 , 42-7B-2.1 , 42-7B-3 , 42-7B-4 , 42-7B-5 , 42-7B-7 , 42-7B-9 , 42-7B-11 , 42-7B-17 , 42-7B-28 , 42-7B-29 , 42-7B-30 , 42-7B-41 , 42-7B-43 , 42-7B-45.

No deduction is allowed in the computation of gross gaming proceeds for any prizes, premiums, drawings, benefits, or tickets that are redeemable for money, merchandise, or other promotional allowances.

Source: 16 SDR 233, effective July 1, 1990.

General Authority: SDCL 42-7B-7.

Law Implemented: SDCL 42-7B-1 , 42-7B-2 , 42-7B-2.1 , 42-7B-3 , 42-7B-4 , 42-7B-5 , 42-7B-7 , 42-7B-9 , 42-7B-11 , 42-7B-17 , 42-7B-28 , 42-7B-29 , 42-7B-30 , 42-7B-41 , 42-7B-43 , 42-7B-45.