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Any person who places slot machines in their business premises must complete an Operator License Application (PDF). The Application fee is $1,000 and the license fee is $1,000 with a fiscal year (July through June) renewal fee of $200.
Gaming Tax Rate: In total, South Dakota taxes s at nine percent of adjusted gross proceeds. This includes an eight percent gaming tax and an additional one percent tax for the general fund on a monthly basis.
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Gambling Laws in South Dakota. The legal gambling age in South Dakota is 21+ years of age at Deadwood/commercial and tribal gaming properties. To participate in the state and national lotteries, or to bet on horse races, you must be 18 years of age or older.
South Dakota has a rich history of gambling going back to the gold-rush days. Much of this was centered on the small town of Deadwood, which was later reborn as a gambling-themed tourist destination. Gambling, whether it's horse-racing or slot machines, is regulated at the state level.