There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it gross proceeds of gaming allowed by chapter 42-7B . Source: SL 1994, ch 331 , § 2. 10-45-65, 10-45-66. Repealed by SL 1995, ch 68 , §§ 26, 27.
Exemption of gaming proceeds
SDCL § 10-45-64 — under RETAIL SALES AND SERVICE TAX.
SDCL § 10-45-64