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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:98

Application of municipal gross receipts tax to fitness club

Official textsdlegislature.gov

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64:06:02:98. Application of municipal gross receipts tax to fitness clubs. For the purpose of applying the provisions of SDCL chapter 10-52A , a pass or membership to a fitness club is not considered an admission to a place of amusement or athletic event.

Last amended: Source: 37 SDR 48, effective September 21, 2010. General Authority: SDCL 10-52A-7(3). Law Implemented: SDCL 10-52A-2.

Source: view the official text

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In this chapter (40 sections)
  1. 64:06:02:78 · Computer services -- Software
  2. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  3. 64:06:02:80 · Computer services -- Computer programming
  4. 64:06:02:81 · Repealed
  5. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  6. 64:06:02:83 · Rental facilities
  7. 64:06:02:84 · Hunting and fishing rights
  8. 64:06:02:85 · Real estate brokers
  9. 64:06:02:86 · Marina defined
  10. 64:06:02:87 · Taxation of persons providing medical expert testimony or…
  11. 64:06:02:88 · Travel agency reservation services
  12. 64:06:02:89 · Professional employer organization -- Definition of…
  13. 64:06:02:90 · Definition of terms
  14. 64:06:02:91 · Default sourcing rule for telecommunications services
  15. 64:06:02:92 · Rules for sourcing specific telecommunications services
  16. 64:06:02:93 · Exemption of continuing education programs
  17. 64:06:02:94 · Repairs to rental inventory
  18. 64:06:02:95 · Repealed
  19. 64:06:02:96 · Repealed
  20. 64:06:02:97 · Repealed
  21. 64:06:02:98 · Application of municipal gross receipts tax to fitness…
  22. 64:06:02:99 · Application of tourism tax to fitness clubs
  23. 64:10:02:01 · Record keeping requirements for mechanical or electronic…
  24. 64:26:02:01 · Repealed
  25. 64:26:02:02 · Repealed
  26. 64:26:02:03 · Repealed
  27. 64:26:02:04 · Federal income tax return to be submitted with state…
  28. 64:26:02:05 · Repealed
  29. 64:26:02:06 · Repealed
  30. 64:26:02:07 · Consolidated returns
  31. 64:26:02:08 · Repealed
  32. 64:26:02:09 · Repealed
  33. 64:26:02:10 · Repealed
  34. 64:26:02:11 · Certain corporations not in the business of making loans
  35. 64:26:02:12 · Apportionment of bank franchise tax revenues among…
  36. 64:29:02:01 · Repealed
  37. 64:29:02:02 · Repealed
  38. 64:29:02:03 · License issued when requirements are met -- Tax paid
  39. 64:29:02:04 · Receipt required for refunds
  40. 64:29:02:05 · Repealed
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