S.D. Codified Laws § 42-7-105 (2026) – Tax of wagers in interstate combined wagering pool. | Midpage
§ 42-7-105
S.D. Codified Laws § 42-7-105 (2026)
Tax of wagers in interstate combined wagering pool.
SL 1991, ch 350 , § 5.
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.