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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-13.3 Exemption of lottery tickets.
Universal Citation: SD Codified L § 10-45-13.3 (2017)
10-45-13.3. Exemption of lottery tickets. 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.
Source: SL 1987, ch 313, ยง 39.
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