{"data":{"id":"us-sd/sdcl-10-45-91","jurisdiction":"us-sd","citation":"SDCL § 10-45-91","heading":"Admissions to rodeos and related activities taxable.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-91","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"47f81cdeb5b95e487ac783878cdfdb8d7ef8a24e96d27483c268532507fe6451","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-90","next":"us-sd/sdcl-10-45-92"},"notice":"GroundRules: Original legal text. Not legal advice."}