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Can you summarize SDCL 42-7B-28?

Limited Card Games, Slot Machines, Craps, Roulette, And Keno > Gaming tax.

Short Summary

There is hereby imposed an eight percent gaming tax on the adjusted gross proceeds of gaming allowed by this chapter. Source: SL 1989, ch 374, 26; SL 1990, ch 344, 1; SL 1991, ch 100, 3; SL 1994, ch 331, 1; SL 1995, ch 246, 3.

Jurisdiction

South Dakota

Source
SDCL 42-7B-28 [https://reggi.cloud.regology.com/regulations/US-SDCL/US-SDCL_T_42_C_7B_S_28]