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2019 South Dakota Codified Laws
Title 22 - Crimes
Chapter 25 - Gambling And Lotteries
§ 22-25-48 Tax imposed on distributors--Payment.
Universal Citation: SD Codified L § 22-25-48 (2019)
22-25-48. Tax imposed on distributors--Payment. All distributors shall pay a tax to the Department of Revenue of five percent of the distributor's gross sales of bingo or lottery equipment and supplies or pull-tabs for use in South Dakota. The tax shall be paid by the fifteenth day of the month following the month in which the sales invoice was prepared on a form provided by the Department of Revenue.
Source: SL 1988, ch 188, § 20; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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