{"data":{"id":"us-sd/sdcl-10-45d-7","jurisdiction":"us-sd","citation":"SDCL § 10-45D-7","heading":"Spectator events.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45D. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES"],"source_url":"https://sdlegislature.gov/Statutes/10-45D-7","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9eb86bf1401ad081570d5b1ac70dfad477cae57fd45f4b912d921dc11444d7f7","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45d-6","next":"us-sd/sdcl-10-45d-8"},"notice":"GroundRules: Original legal text. Not legal advice."}