Bingo & Raffles
Bingo & Lottery Distributors Gross Receipt Tax
All distributors shall pay a tax to the Department of Revenue of 5% 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. Complete and use the buttons at the end to send electronically or print for mailing.
Laws & Regulations
South Dakota laws and regulations regarding raffles and bingo allowed under special circumstances. Discover more about bingo and lottery rules and regulations, including restrictions & exemptions.