Taxes or commissions imposed on pari - mutuel wagering may not be imposed on any amounts wagered in an interstate combined wagering pool other than amounts wagered within this state. Source: SL 1991, ch 350 , § 5.
Tax of wagers in interstate combined wagering pool
SDCL § 42-7-105 — under HORSE AND DOG RACING.
SDCL § 42-7-105