South Dakota Statutes
§ 10-45-8 — Tax on admissions to amusements, athletic contests, or events.
South Dakota § 10-45-8
This text of South Dakota § 10-45-8 (Tax on admissions to amusements, athletic contests, or events.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-8 (2026).
Text
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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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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-45-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-8.