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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45D - Gross Receipts Tax On Visitor Related Businesses
§ 10-45D-7 Spectator events.
Universal Citation: SD Codified L § 10-45D-7 (2017)
10-45D-7. Spectator events. The tax imposed by § 10-45D-2 applies to the gross receipts from admission to a spectator event and from the sale of tangible personal property, any product transferred electronically, services, parking, or transportation at a spectator event.
Source: SL 2002, ch 63, § 7; SL 2008, ch 51, § 65.
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