S.D. Codified Laws § 32-3A-62 (2026)
Of the total revenue collected as a result of the tax imposed by this chapter, 56.25 percent of the total revenue shall be allocated for state aid to education pursuant to chapter 13-13.
Source: SL 1993, ch 102 , § 12A; SDCL § 10-60-12; SL 2015, ch 89 , § 23.