<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.s7c9361ca-78f1-416d-8182-a6219093c241P0 { 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.s7c9361ca-78f1-416d-8182-a6219093c241C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s7c9361ca-78f1-416d-8182-a6219093c241C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s7c9361ca-78f1-416d-8182-a6219093c241C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s7c9361ca-78f1-416d-8182-a6219093c241000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s7c9361ca-78f1-416d-8182-a6219093c241C0-000003 { 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="s7c9361ca-78f1-416d-8182-a6219093c241P0"><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=20:18:17:28.01"><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0-000000">20:18:17:28.01</span></a><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0-000001">.  Required tax record.</span><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241C0"> When a retail licensee pays a jackpot exceeding $</span><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0">2,000 as set forth in the One Big Beautiful Bill Act (OBBBA), enacted July 4, 2025</span><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241C0">, </span><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0">the retail licensee</span><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241C0"> must complete the form W-2G furnished by the United States Internal Revenue Service</span><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241C0"> (IRS)</span><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0">. A copy of this form must be maintained by the retail licensee. If the patron who won the jackpot refuses to provide the information necessary to complete the form, the licensee must withhold the sum required by the IRS.</span></p><p dir="ltr" class="s7c9361ca-78f1-416d-8182-a6219093c241P0"><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241000002"> </span></p><p dir="ltr" class="s7c9361ca-78f1-416d-8182-a6219093c241P0"><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241C0">    </span><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0-000001">Source:</span><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241C0"> 18 SDR 9, effective July 23, 1991; 20 SDR 113, effective January 23, 1994</span><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0">; 52 SDR 120, effective June 15, 2026</span><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0">.</span></p><p dir="ltr" class="s7c9361ca-78f1-416d-8182-a6219093c241P0"><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241C0">    </span><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0-000001">General Authority:</span><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=42-7B-7"><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0-000003">42-7B-7</span></a><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0">.</span></p><p dir="ltr" class="s7c9361ca-78f1-416d-8182-a6219093c241P0"><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241C0">    </span><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0-000001">Law Implemented:</span><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=42-7B-2.1"><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0-000003">42-7B-2.1</span></a><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=42-7B-7"><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0-000003">42-7B-7</span></a><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=42-7B-17"><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0-000003">42-7B-17</span></a><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=42-7B-43"><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0-000003">42-7B-43</span></a><span class="s7c9361ca-78f1-416d-8182-a6219093c241C0">.</span></p><p dir="ltr" class="s7c9361ca-78f1-416d-8182-a6219093c241P0"><span xml:space="preserve" class="s7c9361ca-78f1-416d-8182-a6219093c241000002"> </span></p></div></body></html>