{"data":{"id":"us-sd/sdcl-10-45-8--2","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 one-half 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":"1e3d919d4392b80a4995134cf58c79d80641ca1e1a6b8b69acaa27dc0365ba5c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-8","next":"us-sd/sdcl-10-45-8.1"},"notice":"GroundRules: Original legal text. Not legal advice."}