<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-58-11 - Exemption for video lottery machines--Gross receipts specifically exempted.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082673Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082673SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082673CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082673Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082673DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082673000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2082673NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082673DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082673SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-58-11 - Exemption for video lottery machines--Gross receipts specifically exempted."><meta property="og:description" content="SDLRC Codified Law 10-58-11 - Exemption for video lottery machines--Gross receipts specifically exempted."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-58-11"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082673Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-58-11" rel="noopener"><span class="s2082673SENU">10-58-11</span></a><span xml:space="preserve" class="s2082673SENU">. </span><span xml:space="preserve" class="s2082673CL">Exemption for video lottery machines--Gross receipts specifically exempted. </span></p><p dir="ltr" class="s2082673Statute"><span xml:space="preserve" class="s2082673DefaultParagraphFont">Video lottery machines licensed pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=42-7A-41" rel="noopener"><span class="s2082673DefaultParagraphFont">42-7A-41</span></a><span xml:space="preserve" class="s2082673DefaultParagraphFont"> are exempt from the tax imposed by this chapter. There is specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from video lottery machines licensed pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=42-7A-41" rel="noopener"><span class="s2082673DefaultParagraphFont">42-7A-41</span></a><span xml:space="preserve" class="s2082673DefaultParagraphFont"> and operated as part of a lottery operated by this state.</span></p><p dir="ltr" class="s2082673Normal"><span xml:space="preserve" class="s2082673000000"> </span></p><p dir="ltr" class="s2082673NoIndent"><span xml:space="preserve" class="s2082673DefaultParagraphFont-000001">Source: </span><span class="s2082673SCL">SL 1989, ch 368, § 28; SL 2021, ch 53, § 13.</span></p></div></body></html>