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Administrative Rules List (LRC)

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Interim Rules Review

Rules Manual
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as required by
SDCL 1-26-1 and
SDCL 1-26-5 as of
08-07-2026 12:44:37 PM

Department of Revenue

Proposed repeal of article 64:12

During the 2022 legislative session the legislature repealed the bingo tax in the passage of Senate Bill 37. SB 37 also repealed the related rule promulgation authority. As part of legislative implementation of SB 37, the department is proposing to repeal the administrative rules related to the bingo tax.

New content is added below as the draft rules move through the rule-making process.

Important Dates
Public Hearing:
Comment Deadline:
Interim Rules Committee Hearing:
Filed-Secretary of State:
Rule Effective:

05/05/2022
05/19/2022
06/07/2022
06/23/2022
07/13/2022

Agency Contact: Michael Houdyshell mail to: DORAdminRules@state.sd.us