This bill exempts federal excise taxes on sports wagers from the calculation of gaming tax, meaning casinos and gaming operators won't pay South Dakota's gaming tax on that federal tax amount. The bill also clarifies that free play credits offered by gaming operators are excluded from the taxable gaming proceeds that the state uses to calculate its gaming tax revenue.
This bill does not directly amend codified state law.
Signed by the Governor S.J. 543
Delivered to the Governor S.J. 462
Signed by the Speaker H.J. 589
Signed by the President S.J. 445
House of Representatives Do Pass Amended Passed, YEAS 62, NAYS 3. H.J. 488
State Affairs Certified uncontested, placed on consent
State Affairs Do Pass Passed, YEAS 13, NAYS 0.
State Affairs Scheduled for hearing
House of Representatives Referred to House State Affairs H.J. 325
First Reading House H.J. 196
Senate Do Pass Amended Passed, YEAS 34, NAYS 0. S.J. 163
Taxation Certified uncontested, placed on consent
Taxation Do Pass Amended Passed, YEAS 7, NAYS 0.
Taxation Motion to amend
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 95
Scott Odenbach
Prime sponsor · Rep.
R
Timothy Johns
Prime sponsor · Sen.
R
State Affairs — Do Pass
Taxation — Do Pass Amended