Section 10-45D-7 - Application of seasonal tax on spectator events. - South Dakota Statutes

10-45D-7. Application of seasonal tax on spectator events. 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.

Source: SL 2002, ch 63, § 7; SL 2008, ch 51, § 65.