{"data":{"id":"us-sd/sdcl-10-45-8","jurisdiction":"us-sd","citation":"SDCL § 10-45-8","heading":"Tax on admissions to amusements, athletic contests, or events.","body":"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:\n(1) Places of amusement;\n(2) Athletic contests; or\n(3) Events.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"8a080dc91d6ea27542c59e9a159e9e619fa3972609874c79d56370456aecad6c","source_id":"us-sd","stale":false,"prev":"us-sd/sdcl-10-45-7.1","next":"us-sd/sdcl-10-45-8--2"},"notice":"GroundRules: Original legal text. Not legal advice."}