S.D. Admin. R. 20:18:22:22

Current through Register Vol. 50, page 159, June 17, 2024

Section 20:18:22:22 - No deduction from gross proceeds for promotional items

No deduction is allowed in the computation of gross gaming proceeds for any prizes, premiums, drawings, benefits, or tickets that are redeemable for money, merchandise, or other promotional allowances.

S.D. Admin. R. 20:18:22:22

16 SDR 233, effective 7/1/1990.

General Authority: SDCL 42-7B-7.

Law Implemented: SDCL 42-7B-1, 42-7B-2, 42-7B-2.1, 42-7B-3, 42-7B-4, 42-7B-5, 42-7B-7, 42-7B-9, 42-7B-11, 42-7B-17, 42-7B-28, 42-7B-29, 42-7B-30, 42-7B-41, 42-7B-43, 42-7B-45.