GroundRules
SDCL § 10-45-91: Admissions to rodeos and related activities taxable.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-45. RETAIL SALES AND SERVICE TAX
Notwithstanding the provisions of § 10-45-13, admissions to rodeos and rodeo related activities and events are subject to the tax imposed by §§ 10-45-8 and 10-45D-2.
Collected 2026-09-03T15:18:56Z. Source file · JSON