S.D. Codified Laws § 10-45-8

Current through the 2024 Legislative Session

Section 10-45-8 - Tax on admissions to amusements, athletic contests, or events

Except as otherwise provided in this chapter, there is imposed a tax of four and two-tenths percent upon the gross receipts from all sales of tickets or admissions to:

(1) Places of amusement;

(2) Athletic contests; or

(3) Events.

SDCL 10-45-8

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; SL 2023, ch 32, §7; SL 2024, ch 39, §1.

Amended by S.L. 2024, ch. 39,s. 1, eff. 7/1/2024.

Amended by S.L. 2023, ch. 32,s. 7, eff. 7/1/2023, exp. 6/30/2027.

Amended by S.L. 2016, ch. 65,s. 7, eff. 6/1/2016.