GroundRules
SDCL § 10-45-8: Tax on admissions to amusements, athletic contests, or events.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-45. RETAIL SALES AND SERVICE TAX
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON