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§ 10-45-8 Tax on admissions to amusements and athletic contests or events.

SD Codified L § 10-45-8 (2019) (N/A)
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10-45-8. Tax on admissions to amusements and athletic contests or events. There is imposed a tax of four and one-half percent upon the gross receipts from all sales of tickets or admissions to places of amusement and athletic contests or events, except as otherwise provided in this chapter.

Source: SDC 1939, § 57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1980, ch 325, § 18; SL 1981, ch 102, § 4; SL 1985, ch 87, § 1; SL 1987, ch 98, § 8; SL 1988, ch 106, § 1; SL 2002, ch 64, § 22; SL 2016, ch 65, § 7, eff. June 1, 2016.

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§ 10-45-7.1 Exemption for lodging house or hotel membership fees.
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§ 10-45-8.1 Repealed.