South Dakota Statutes
§ 10-58-11 — Exemption for video lottery machines--Gross receipts specifically exempted.
South Dakota § 10-58-11
This text of South Dakota § 10-58-11 (Exemption for video lottery machines--Gross receipts specifically exempted.) 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 § 10-58-11 (2026).
Text
Video lottery machines licensed pursuant to § 42-7A-41 are exempt from the tax imposed by this chapter. There is specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from video lottery machines licensed pursuant to § 42-7A-41 and operated as part of a lottery operated by this state.
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Legislative History
SL 1989, ch 368, § 28; SL 2021, ch 53, § 13.
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Bluebook (online)
South Dakota § 10-58-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-58-11.