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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.

File & Pay


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.

Bingo Defined


Bingo & Raffle Online Tax Forms