S.D. Admin. R. 20:81:07:06

Current through Register Vol. 51, page 67, December 16, 2024

Section 20:81:07:06 - Promoter liable for applicable sales tax

The promoter is liable for any applicable sales tax related to the bout or contest. The promoter shall pay such sales tax within thirty days of the bout or contest or within two days of the promoter's next scheduled contest, competition, or exhibition, whichever occurs first.

S.D. Admin. R. 20:81:07:06

41 SDR 7, effective 7/28/2014; 42 SDR 101, effective 1/7/2016

General Authority: SDCL 42-12-10.

Law Implemented: SDCL 42-12-10.