§ 42-7B-28

S.D. Codified Laws § 42-7B-28 (2026)

Gaming tax.

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.

There is hereby imposed an eight percent gaming tax on the adjusted gross proceeds of gaming allowed by this chapter.

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.