South Dakota Statutes

§ 10-45D-7 — Spectator events.

South Dakota·Title 10 TAXATION·Ch. 10-45D GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES
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.

Nearby Sections

15
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