<html> <head> <title>Rule 20:18:22:22 No deduction from gross proceeds for promotional items.</title> <META NAME="Keywords" Content="Administrative Rules 20:18:22:22"> <META NAME="Description" Content="Administrative Rules 20:18:22:22 No deduction from gross proceeds for promotional items."> <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"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>20:18:22:22.&nbsp;&nbsp;No deduction from gross proceeds for promotional items.</b> 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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 16 SDR 233, effective July 1, 1990.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-7">42-7B-7.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-1">42-7B-1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-2">42-7B-2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-2.1">42-7B-2.1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-3">42-7B-3</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-4">42-7B-4</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-5">42-7B-5</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-7">42-7B-7</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-9">42-7B-9</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-11">42-7B-11</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-17">42-7B-17</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-28">42-7B-28</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-29">42-7B-29</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-30">42-7B-30</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-41">42-7B-41</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-43">42-7B-43</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-45">42-7B-45.</A></p> </div> </body> </html>