Overview: Gambling in South Dakota
Retail sports betting at Deadwood casinos only. Online bill (SJR 507) introduced 2025 for constitutional amendment. No mobile/online yet. The South Dakota Commission on Gaming oversees all gambling operations in the state.
Online Sports Betting in South Dakota
Online sports betting is not currently legal in South Dakota. Residents who wish to bet on sports legally must travel to a neighboring state where it is legal.
Online Casino Gambling in South Dakota
Online casino gambling (slots, blackjack, roulette, poker) is not legal in South Dakota. Online casino legislation has been considered but has not passed.
Tax Requirements for Gamblers in South Dakota
All gambling winnings are subject to federal income tax as ordinary income. You should report net gambling winnings on your federal tax return. Sportsbooks and casinos may issue W-2G forms for significant winnings. Keep records of your gambling activity — wins and losses — throughout the year. South Dakota residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in South Dakota
Problem gambling is a serious issue. If gambling is impacting your life or relationships, free confidential help is available:
- National Problem Gambling Helpline: 1-800-522-4700 (call or text, 24/7)
- National Council on Problem Gambling (ncpgambling.org)
- South Dakota Self-Exclusion: SD Commission on Gaming Self-Exclusion