South Dakota Statutes
§ 10-45D-6 — Visitor attractions.
The tax imposed by § 10-45D-2 applies to the gross receipts from admission to a visitor attraction and from the sale of tangible personal property, any product transferred electronically, services, parking, or transportation at a visitor attraction.
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Legislative History
SL 2002, ch 63, § 6; SL 2008, ch 51, § 64.
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