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.
S.D. Codified Laws § 10-45-8
Tax on admissions to amusements, athletic contests, or events
Applied in 2 court decisions — leading case State Ex Rel. Van Emmerik v. Janklow (1981)
Most recently applied in In re Appeal of Midland Ventures, Inc. (October 1982)
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 20…
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.