{"data":{"id":"us-sd/sdcl-10-45d-6","jurisdiction":"us-sd","citation":"SDCL § 10-45D-6","heading":"Visitor attractions.","body":"The tax imposed by § 10-45D-2 applies to the gross receipts from admission to a visitor attraction and from the sale of tangible personal property, any product transferred electronically, services, parking, or transportation at a visitor attraction.","path":["TITLE 10. TAXATION","CHAPTER 10-45D. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES"],"source_url":"https://sdlegislature.gov/Statutes/10-45D-6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"81743b6dd5b47e40d69b08ca548f615beaeac8276cf96ebe027c233c8966e933","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45d-5","next":"us-sd/sdcl-10-45d-7"},"notice":"GroundRules: Original legal text. Not legal advice."}