S.D. Codified Laws § 42-7-105

Current with legislation signed by the governor on or before 3/6/2024
Section 42-7-105 - Tax of wagers in interstate combined wagering pool

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.

SDCL 42-7-105

SL 1991, ch 350, § 5.