South Dakota Statutes
§ 42-7B-28 — Gaming tax.
South Dakota § 42-7B-28
JurisdictionSouth Dakota
Title 42RECREATION AND SPORTS
Ch. 42-6LIMITED CARD GAMES, SLOT MACHINES, CRAPS, ROULETTE, AND KENO
This text of South Dakota § 42-7B-28 (Gaming tax.) 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 § 42-7B-28 (2026).
Text
There is hereby imposed an eight percent gaming tax on the adjusted gross proceeds of gaming allowed by this chapter.
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Legislative History
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.
Nearby Sections
15
§ 42-10-1
Amusement ride defined.§ 42-10-2
Liability insurance requirement.§ 42-10-2.1
Proof of liability insurance required.§ 42-10-3
Local government inspection.§ 42-10-4
Annual inspection.§ 42-10-5
Inspection affidavit.§ 42-10-6
Daily inspection--Standards--Record.§ 42-10-7
Inspection following modification.§ 42-10-9
Rider obedience of rules, warnings, and oral or prerecorded instructions--Contributory negligence.§ 42-11-1
Definition of terms.§ 42-11-2
Persons exempt from liability.§ 42-11-3
Conduct not exempt from liability.§ 42-11-4
Warranty or trespass unaffected.§ 42-11-5
Warning signs--Placement--Size.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 42-7B-28, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/42-7B-28.