South Dakota Statutes
§ 10-45-13.3 — Exemption of lottery tickets.
South Dakota § 10-45-13.3
This text of South Dakota § 10-45-13.3 (Exemption of lottery tickets.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-13.3 (2026).
Text
There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of lottery tickets made as part of a lottery operated by this state.
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Legislative History
SL 1987, ch 313, § 39.
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Bluebook (online)
South Dakota § 10-45-13.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-13.3.