Section 22-25-48 - Tax imposed on distributors--Payment. - South Dakota Statutes

22-25-48. Tax imposed on distributors--Payment. All distributors shall pay a tax to the Department of Revenue and Regulation and Regulation of five percent of the distributor's gross sales of bingo or lottery equipment and supplies or pull-tabs for use in South Dakota. The tax shall be paid by the fifteenth day of the month following the month in which the sales invoice was prepared on a form provided by the Department of Revenue.

Source: SL 1988, ch 188, § 20; SL 2003, ch 272, § 82.