ARSD 20:18:17:28.01. Required tax record

When a retail licensee pays a jackpot exceeding $2,000 as set forth in the One Big Beautiful Bill Act (OBBBA), enacted July 4, 2025, the retail licensee must complete the form W-2G furnished by the United States Internal Revenue Service (IRS). A copy of this form must be maintained by the retail licensee. If the patron who won the jackpot refuses to provide the information necessary to complete the form, the licensee must withhold the sum required by the IRS.