South Dakota Statutes
§ 10-45-8 — Tax on admissions to amusements, athletic contests, or events.
Except as otherwise provided in this chapter, there is imposed a tax of four and two-tenths percent upon the gross receipts from all sales of tickets or admissions to:
(1)Places of amusement;
(2)Athletic contests; or (3) Events. Except as otherwise provided in this chapter, there is imposed a tax of four and one-half percent upon the gross receipts from all sales of tickets or admissions to: Places of amusement; Athletic contests; or Events.
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South Dakota § 10-45-8 (Tax on admissions to amusements, athletic contests, or events.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
State Ex Rel. Van Emmerik v. Janklow
304 N.W.2d 700 (South Dakota Supreme Court, 1981)
In re Appeal of Midland Ventures, Inc.
325 N.W.2d 300 (South Dakota Supreme Court, 1982)
Legislative History
SDC 1939, § 57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1980, ch 325, § 18; SL 1981, ch 102, § 4; SL 1985, ch 87, § 1; SL 1987, ch 98, § 8; SL 1988, ch 106, § 1; SL 2002, ch 64, § 22; SL 2016, ch 65, § 7, eff. June 1, 2016; SL 2023, ch 32, § 7; SL 2024, ch 39, § 1.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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