<html> <head> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <title>Rule 20:18:20.02 PROMOTIONAL ITEMS</title> <META NAME="Keywords" Content="Administrative Rules 20:18:20.02"> <META NAME="Description" Content="Administrative Rules 20:18:20.02 PROMOTIONAL ITEMS"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p align=center><b>CHAPTER 20:18:20.02</b></p> <p align=center><b>PROMOTIONAL ITEMS</b></p> <p>Section</p> <p><a href="DisplayRule.aspx?Rule=20:18:20.02:01">20:18:20.02:01</a>&nbsp;&nbsp; Promotional items -- Definitions of specific wager.</p> <p><a href="DisplayRule.aspx?Rule=20:18:20.02:02">20:18:20.02:02</a>&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=20:18:20.02:03">20:18:20.02:03</a>&nbsp;&nbsp; Matched play items.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Declaratory Ruling:</b></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Commission on Gaming does hereby declare and determine that promotional money such as Cadillac Cash shall be counted for purposes of calculating gaming tax pursuant to SDCL 42-7B-28. The Commission does further declare and determine that all of the promotional money shall be reported as gross revenue and/or adjusted gross proceeds irregardless of any jackpots attributable to the use of Cadillac Jack's promotional money. South Dakota Commission on Gaming Declaratory Ruling dated June 11, 2007.</p> </div> </body> </html>