South Dakota § 41-17-22.1 Imposition of promotion fee on concessionaires--Exemption from taxation--Deposit and use.

South Dakota Statutes

§ 41-17-22.1 — Imposition of promotion fee on concessionaires--Exemption from taxation--Deposit and use.

South Dakota § 41-17-22.1

Title 41GAME, FISH, PARKS AND FORESTRY

Ch. 41-16STATE PARKS

This text of South Dakota § 41-17-22.1 (Imposition of promotion fee on concessionaires--Exemption from taxation--Deposit and use.) 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 § 41-17-22.1 (2026).

Text

In concessionaire leases for Custer State Park and the Yankton unit of Lewis and Clark State Recreation Area, the Department of Game, Fish and Parks shall provide for and impose upon the concessionaire and sub - concessionaires a promotion fee which may not exceed three percent of the gross receipts of all of its sales within Custer State Park and the Yankton unit of Lewis and Clark State Recreation Area of tangible personal property consisting of goods, wares, merchandise, and gross receipts of any service or accommodations provided by concessionaire or sub - concessionaires in Custer State Park and the Yankton unit of Lewis and Clark State Recreation Area with the exception of any sales of lottery tickets made as part of a lottery operated by South Dakota. Concessionaires or sub - conces

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In concessionaire leases for Custer State Park and the Yankton unit of Lewis and Clark State Recreation Area, the Department of Game, Fish and Parks shall provide for and impose upon the concessionaire and sub - concessionaires a promotion fee which may not exceed three percent of the gross receipts of all of its sales within Custer State Park and the Yankton unit of Lewis and Clark State Recreation Area of tangible personal property consisting of goods, wares, merchandise, and gross receipts of any service or accommodations provided by concessionaire or sub - concessionaires in Custer State Park and the Yankton unit of Lewis and Clark State Recreation Area with the exception of any sales of lottery tickets made as part of a lottery operated by South Dakota. Concessionaires or sub - concessionaires may add the promotion fee imposed by this section and Department of Game, Fish and Parks to the price of their product or service. The promotion fee is not subject to retail sales or service taxes imposed by chapter 10-45 . The revenue from the promotion fee collected in Custer State Park shall be used by the department to market and promote the facilities, attractions, and activities of Custer State Park. The revenue from the promotion fee collected in Lewis and Clark Recreation Area shall be deposited in the parks and recreation fund established by § 41-17-21 to be used by the department to market and promote the facilities, attractions, and activities of the Yankton unit of Lewis and Clark State Recreation Area.