South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:99 — Application of tourism tax to fitness clubs

64:06:02:99. Application
of tourism tax to fitness clubs. For the purpose of applying the provisions
of SDCL subdivision 10-45D-1(4) , a pass or membership to a fitness club is not considered a recreational service or rental of recreational equipment.

Last amended: Source: 37 SDR 48, effective September 21, 2010. General Authority: SDCL 10-45D-13(3). Law Implemented: SDCL 10-45D-1(4).

Source: official text