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

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Statutes > South-dakota > Title-22 > Chapter-25 > Statute-22-25-48

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.

State Codes and Statutes

Statutes > South-dakota > Title-22 > Chapter-25 > Statute-22-25-48

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.

State Codes and Statutes

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State Codes and Statutes

Statutes > South-dakota > Title-22 > Chapter-25 > Statute-22-25-48

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.