South Dakota Statutes
§ 10-45D-7 — Spectator events.
South Dakota § 10-45D-7
This text of South Dakota § 10-45D-7 (Spectator 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 § 10-45D-7 (2026).
Text
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.
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Legislative History
SL 2002, ch 63, § 7; SL 2008, ch 51, § 65.
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Bluebook (online)
South Dakota § 10-45D-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45D-7.