10-45-13.3. Exemption of lottery tickets.
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/sd/title-10/chapter-10-45/10-45-13-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of lottery tickets made as part of a lottery operated by this state.