10-58-11. Exemption for video lottery machines--Gross receipts specifically exempted. 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. Source: SL 1989, ch 368, §28; SL 2021, ch 53, § 13.
South Dakota Legal Code