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 , § 3. 10-46-53, 10-46-54. Repealed by SL 1995, ch 68 , §§ 40, 41.
Exemption of gaming proceeds
SDCL § 10-46-52 — under USE TAX.
SDCL § 10-46-52