---
type: "Bill"
title: "add an exemption from the calculation of adjusted gross proceeds from gaming."
description: "add an exemption from the calculation of adjusted gross proceeds from gaming."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2022"
identifier: "SB 98"
citation: "South Dakota SB 98 (2022)"
classification: ["bill"]
subjects: ["Gambling", "Recreation and Sports", "Taxation"]
status: "enacted"
primary_sponsors: ["Johns", "Odenbach"]
version_count: 1
action_count: 16
vote_count: 2
first_action: "2022-01-24"
last_action: "2022-03-28"
source: "openstates"
source_identifier: "ocd-bill/740188cb-089d-4e14-a8a2-7a871d30b014"
source_url: "https://sdlegislature.gov/Session/Bill/23172"
source_hash: "1fcf380adc8ef78e8f1cfb42d642462478ef6987b32735ed6474c59b3a7763e0"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sd"]
---

# South Dakota SB 98 (2022) — add an exemption from the calculation of adjusted gross proceeds from gaming.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **98A** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/230971.pdf)

## Votes

- Do Pass Amended — **7–0** (pass) · upper
- Do Pass — **13–0** (pass) · lower

## Sponsors

- Johns — primary (person)
- Odenbach — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-01-24** First read in Senate and referred to S.J. 95 `introduction, reading-1, referral-committee`
- **2022-01-31** Scheduled for hearing
- **2022-01-31** Taxation Motion to amend , Passed, Amendment 98A `amendment-introduction, amendment-passage`
- **2022-01-31** Taxation Do Pass Amended , Passed, YEAS 7, NAYS 0
- **2022-01-31** Certified uncontested, placed on consent , Passed,
- **2022-02-02** Senate Do Pass , Passed, YEAS 34, NAYS 0 S.J. 163 `passage`
- **2022-02-03** First Reading House H.J. 196
- **2022-02-15** Referred to H.J. 325 `referral-committee`
- **2022-02-25** Scheduled for hearing
- **2022-02-25** State Affairs Do Pass , Passed, YEAS 13, NAYS 0 `committee-passage`
- **2022-02-25** Certified uncontested, placed on consent , Passed,
- **2022-02-28** House of Representatives Do Pass , Passed, YEAS 62, NAYS 3 H.J. 488 `passage`
- **2022-03-02** Signed by the President S.J. 445 `passage`
- **2022-03-03** Signed by the Speaker H.J. 589 `passage`
- **2022-03-07** Delivered to the Governor on 2022-03-07 S.J. 462 `executive-receipt`
- **2022-03-28** Signed by the Governor on 2022-03-28 S.J. 543 `executive-signature, executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/740188cb-089d-4e14-a8a2-7a871d30b014`. Confidence: reported (aggregated from official South Dakota legislature records).