<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.sc1ef91c7-21d0-45f7-a639-c39738c9b831P0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.sc1ef91c7-21d0-45f7-a639-c39738c9b831C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sc1ef91c7-21d0-45f7-a639-c39738c9b831C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc1ef91c7-21d0-45f7-a639-c39738c9b831C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc1ef91c7-21d0-45f7-a639-c39738c9b831000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sc1ef91c7-21d0-45f7-a639-c39738c9b831C0-000003 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=20:18:22:12"><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0-000000">20:18:22:12</span></a><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0-000001">.  Adjusted gross revenue computations.</span><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0"> For each blackjack, craps, and roulette game, adjusted gross revenue equals the closing bankroll plus credit slips for cash, chips, or tokens returned to the casino cage, plus face value of any match play coupon, plus drop, plus cashable promo play, plus 90 percent of non-cashable promo play less opening bankroll, less fills to the table, less one-half the face value of any match play coupon.</span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831000002"> </span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">    For each slot machine, adjusted gross revenue equals drop, plus cashable promo play, less fills to the machine jackpot payouts, hand pay credit lockups, vouchers issued, plus 90 percent of non-cashable promo play and vouchers expired. The initial hopper load is not a fill and does not affect gross revenue. The difference between the initial hopper load and the total amount that is in the hopper at the end of each month must be adjusted accordingly as an addition to or subtraction from the gross revenue for that month. If a licensee does not make or makes inaccurate monthly additions to or subtractions from the gross revenue, the operations division may compute an estimated total amount in the slot machine hoppers and may make reasonable adjustments to gross revenue during the course of an audit.</span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831000002"> </span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">    For each poker game, adjusted gross revenue equals all money received by the licensee as compensation for conducting the game. A licensee may not include either shill win or shill loss in gross revenue computations.</span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831000002"> </span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">    For each keno game, adjusted gross revenue equals the difference between the dollar value of tickets written and the dollar value of winning tickets cashed as determined from the automated keno system.</span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831000002"> </span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">    For wagering on sporting events, adjusted gross revenue equals the difference between the dollar value of the tickets written and the dollar value of the winning tickets cashed less free play as set forth in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=42-7B-28.2"><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0-000003">42-7B-28.2</span></a><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">.</span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831000002"> </span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">    A licensee may not exclude from the gross revenue money paid out on wagers that are knowingly accepted by the licensee in violation of SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=42-7B"><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0-000003">42-7B</span></a><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0"> or this article.</span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831000002"> </span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">    If in any month the amount of adjusted gross revenue is less than zero, the licensee may deduct the excess in the succeeding months until the loss is fully offset against gross revenue.</span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831000002"> </span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">    </span><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0-000001">Source:</span><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0"> 16 SDR 57, effective October 1, 1989; 19 SDR 177, effective May 27, 1993; 20 SDR 113, effective January 23, 1994; 22 SDR 95, effective January 18, 1996; 30 SDR 115, effective February 1, 2004; 41 SDR 218, effective July 1, 2015</span><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">; 48 SDR 11, effective August 11, 2021</span><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">.</span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">    </span><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0-000001">General Authority:</span><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=42-7B-7"><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0-000003">42-7B-7</span></a><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">.</span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">    </span><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0-000001">Law Implemented:</span><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=42-7B-1"><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0-000003">42-7B-1</span></a><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=42-7B-7"><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0-000003">42-7B-7</span></a><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=42-7B-1"><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0-000003">42-7B-1</span></a><span class="sc1ef91c7-21d0-45f7-a639-c39738c9b831C0">1(13).</span></p><p dir="ltr" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831P0"><span xml:space="preserve" class="sc1ef91c7-21d0-45f7-a639-c39738c9b831000002"> </span></p></div></body></html>