The tax imposed by § 10-45D-2 applies to the gross receipts from admission to a visitor attraction and from the sale of tangible personal property, any product transferred electronically, services, parking, or transportation at a visitor attraction.
S.D. Codified Laws § 10-45D-6
Visitor attractions
Source: SL 2002, ch 63, § 6; SL 2008, ch 51, § 64.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.