title: South Dakota — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/south-dakota/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [South Dakota](https://advennt.io/jurisdictions/south-dakota/) Tax South Dakota · Question 05 of 11 # Tax: What is the tax take? Favourable · Confirmed · AI-generated · [Back to full South Dakota report →](https://advennt.io/jurisdictions/south-dakota/) Key section parameters | Jurisdiction | South Dakota (US-SD) | |---|---| | Regulator | South Dakota Commission on Gaming (SDCoG) | | Favourability | Favourable | | Confidence | Confirmed | | Review status | AI-generated | | Last collected | 18 Oct 2026 | Summary answer Deadwood commercial gaming (including sports wagering) is taxed at a combined 9% of adjusted gross proceeds (8% gaming tax plus 1% general-fund tax). There is no state withholding tax on gambling winnings and no state income tax generally. Tribal gaming revenue is generally not shared with the state… ## Full section analysis Deadwood commercial gaming (including sports wagering) is taxed at a combined 9% of adjusted gross proceeds (8% gaming tax plus 1% general-fund tax). There is no state withholding tax on gambling winnings and no state income tax generally. Tribal gaming revenue is generally not shared with the state, with rare exceptions (e.g., Flandreau Santee Sioux Tribe's 2016 compact amendment).