GroundRules
SDCL § 10-45D-7: Spectator events.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 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.
Collected 2026-09-03T15:18:56Z. Source file · JSON