Department of Revenue



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 Title
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Short DescriptionPublic Hearing DatesInterim Commitee HearingComment Deadline (click on date) 
South Dakota Commission on Gaming amendment of Administrative Rules 20:04:27:12; 20:04:27:14. The effect of the rule changes will update the rules to ARCI controlled therapeutic medications schedule and Uniform Clarification guidelines to V19.0 and May, 2025. 06/17/2025 06/17/2025
South Dakota Commission on Gaming amendment of Administrative Rules. 20:18:16:15.25 Variations of the play - Heads Up Hold'em 12/16/2025 11/26/2025
South Dakota Commission on Gaming amendment of Administrative Rules and Regulations §§ 20:18:12.01:26. Self-exclusion plan. The Commission seeks to take over administration of the self-exclusion plan from industry to alleviate management requirements from each property and better synchronized distribution of the plan. 20:18:35:41. Self-exclusion plan. The Commission seeks to take over administration of the self-exclusion plan from industry to alleviate management requirements from each property and better synchronized distribution of the plan. 20:18:35.01:02. Technical Standards. This proposed modification will automate a reference to the most recent version of GLI-33 to keep standards up to date without annual modifications to the technical standards via rule. 20:18:17:25. Drop bucket. Drop bucket systems are obsolete , the South Dakota Commission on Gaming seeks to rescind the rule as it is no longer relevant. 20:18:17:26. Keys to drop bucket. Drop bucket systems are absolute, the South Dakota Commission on Gaming seeks to rescind the rule as it is no longer relevant. 20:18:17:28.01. Required tax record. The One Big Beautiful bill which passed in the United States Congress changed the W-2g limits for reporting of income and this rule change seeks to amend our reporting requirements to be in line with the Internal Revenue Service. 20:18:20.01:03. Cashier's cage. This rule seeks clarify access to the Cashier's Cage and the provisions of which unlicensed individuals can seek approval to be present in the cage. 20:18:07:02. Qualifying licensee, manager, or agent. This rule is no longer utilized and was deemed obsolete by the Commission on Gaming staff so that staff seek to rescind due to its obsolescence. 20:18:07:03. Termination of qualifying licensee, manager, or agent. Qualifying licensee, manager, or agent. This rule is no longer utilized and was deemed obsolete by the Commission on Gaming staff so that staff seek to rescind due to its obsolescence. 20:18:16:15.22. The play -- Cover All Bonus. One of the paytables had an omitted figure and this rule change seeks to correct the omitted figure in the paytable. 20:18:12.01:11. Use of counting device prohibited. This change seeks to clarify that no individual, a player or not, may use a device to record or count cards being played. 20:18:12.01:27. Use of recording device prohibited. This rule seeks to clarify that no gaming may be recorded unless prior authorization is received by the Executive Secretary of the South Dakota Commission on Gaming. 20:18:18:15. Maintenance of slot machines. Modification of this rule seeks to clarify what products constitute parts to the associated equipment for purposes of licensure and administration of licensure structure. 20:18:12.01:07.01. Entitlement to slot machine credits or payouts and to abandoned monies. This rule clarifies the amounts for which licensees must conduct investigations in effort to return abandoned tokens, cash or chips. Gaming Internal Control and Revenue Reporting Manual Appendix A. This rule change seeks to implement the W-2g changes that occurred due to the passage of Congress’s One Big Beautiful Bill and will correlate reporting standards and our rules to the amounts mandated by the Internal Revenue Service. 12/16/2025 11/26/2025