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SOUTH DAKOTA STATUTES AND CODES
Section 10-45-13.3 - Exemption of lottery tickets.
10-45-13.3. Exemption of lottery tickets. There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of lottery tickets made as part of a lottery operated by this state.
Source: SL 1987, ch 313, § 39.
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