Deadwood Gaming Handle Rises 10.6% to $171.9 Million
- Deadwood’s total handle reached $171,893,554.29 in September, up 10.63% from September 2025, with slot handle up 11.05% to $162,768,572.45.
- Statistical win rose 11.0% to $16,864,993.43, and the 9% state tax totaled $1,447,563.27 against $1,308,586.79 a year earlier.
- Of the tax, $160,840.36 went to the state general fund and $1,286,722.91 was divided among tourism, Lawrence County and the Commission Fund.
- Table game handle rose 8.81% to $8,350,145.00, and handle for the first nine months of 2026 is up 9.07% to $1,348,021,764.10.
DEADWOOD, S.D. – Handle at Deadwood casinos rose 10.63% to $171,893,554.29 in September, the South Dakota Department of Revenue reported. Deadwood gaming revenue, measured as statistical win, was $16,864,993.43 in September 2026, up 11.0% from $15,195,817.23 a year earlier, and the state’s 9% tax on the month’s adjusted gross revenue totaled $1,447,563.27, up 10.6%.
Slot Handle Rose 11.05% And Table Handle 8.81%
Slot machines account for 94.7% of the legal gambling handle in Deadwood, $162,768,572.45 in September against $146,575,910.28 a year earlier. Table games drew $8,350,145.00, up from $7,674,234.10.
Statistical Win Rose 11.0% On An Unchanged Slot Payout
Statistical win, the amount casinos kept from wagers before tax deductions, rose $1,669,176.20 from September 2025. Slots contributed $15,305,966.94, up 11.1% from $13,775,689.21, and table games contributed $1,422,512.05, up 10.5% from $1,286,781.78. The slot payout was 90.60% in both months, so the gain came from added wagering rather than a change in what the machines kept.
The Tax Applies To $16.08 Million After Deductions
The state taxes adjusted gross revenue, not statistical win. The department’s calculation subtracts $2,193,132.96 in non-cashable promotional play and adds back $1,973,819.66 in non-cashable promotional wins. With the other adjustments it lists, deductions totaled $780,957.05, leaving taxable adjusted gross revenue of $16,084,036.38. The 9% rate on that figure produced $1,447,563.27, equal to 8.58% of statistical win.
State Tax Topped $1.4 Million For A Third Straight Month
September’s tax was $138,976.48 above the $1,308,586.79 collected in September 2025. It followed $1,423,615.19 in July and $1,451,254.27 in August, according to the department’s earlier monthly reports, and no other month this year reached $1.4 million. Handle slipped 2.2% from August’s $175,813,101.68, yet its 10.63% year-over-year gain topped August’s 10.11%, and the nine-month gain of 9.07% compares with 8.85% through August.
Sports Wagering Handle Fell 30.83% To $774,836.84
Sports wagering handle compares with $1,120,242.46 a year earlier, while sports statistical win of $136,514.44 edged above September 2025’s $133,346.24.
Where The Tax Goes
The department’s table divides the South Dakota gambling tax in two steps. Under Section 42-7B-28.1 of South Dakota Codified Laws, 1% of taxable revenue, $160,840.36, goes to the state general fund. The other 8%, $1,286,722.91, is divided under Section 42-7B-48, with 40% ($514,689.16) to tourism, 10% ($128,672.29) to Lawrence County and 50% ($643,361.46) to the Commission Fund.
The Commission Fund share pays the South Dakota Commission on Gaming’s operating costs, according to the department’s fiscal 2025 annual report. Senate Bill 102, signed March 30, changes how money left in the fund after those costs and a $100,000 transfer for historical preservation grants and loans is divided.
Under the enrolled bill, 71% goes to the City of Deadwood for its historic restoration and preservation fund, 25% to the state general fund, 3.3% to other Lawrence County municipalities and 0.7% to Lawrence County school districts that receive no state general education aid.