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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-8

Tax on admissions to amusements, athletic contests, or events

Official textsdlegislature.gov

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.

Last amended: 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 2002, ch 64 , § 22; SL 2016, ch 65 , § 7, eff. June 1, 2016; SL 2023, ch 32 , § 7; SL 2024, ch 39 , § 1. Effective July 1, 2027 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 one-half percent upon the gross rece

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In this chapter (40 sections)
  1. 10-45-1 · Definition of terms
  2. 10-45-2 · Tax on sale of tangible property
  3. 10-45-3 · 10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006
  4. 10-45-4 · Tax on receipts from business services
  5. 10-45-5 · Tax on receipts from specific enumerated businesses and…
  6. 10-45-6 · Tax on utility services
  7. 10-45-7 · Tax on room or parking site rentals to transient guests
  8. 10-45-8 · Tax on admissions to amusements, athletic contests, or events
  9. 10-45-9 · Constitutional and statutory exemptions from taxation
  10. 10-45-10 · Exemption of sales to United States, states, municipalities,…
  11. 10-45-11 · Exemption of fuel sales otherwise taxed
  12. 10-45-12 · 10-45-12. Repealed by SL 1981, ch 103, § 2
  13. 10-45-13 · Exemption of receipts used for civic and nonprofit…
  14. 10-45-14 · Exemption of sales to educational institutions and…
  15. 10-45-15 · Exemption of seed used for agricultural purposes
  16. 10-45-16 · Exemption of commercial fertilizer used for agricultural…
  17. 10-45-18 · Exemption of sales of livestock, poultry, ostriches, emus,…
  18. 10-45-19 · Exemption of fuel used for agricultural or railroad purposes
  19. 10-45-20 · Exemptions applied to taxable services
  20. 10-45-21 · Tax additional to other occupation and privilege taxes
  21. 10-45-22 · Addition of tax to price of product or service
  22. 10-45-23 · Schedule for collection of tax from consumer
  23. 10-45-24 · Application for retailer permit--Contents and…
  24. 10-45-25 · Issuance of retailer permit--Limited to person and place…
  25. 10-45-26 · Refusal of permit to delinquent taxpayer--Bond to secure…
  26. 10-45-27 · 10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10,…
  27. 10-45-28 · 10-45-28. Repealed by SL 2007, ch 65, § 2
  28. 10-45-29 · Deduction allowed for sales refunds
  29. 10-45-30 · Bad debts--Deduction from amount upon which tax is…
  30. 10-45-31 · Receipts not issued for taxes remitted
  31. 10-45-32 · 10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27
  32. 10-45-34 · 10-45-34. Repealed by SL 2010, ch 69, § 5
  33. 10-45-35 · Appeals from decisions of secretary
  34. 10-45-36 · 10-45-36. Repealed by SL 2010, ch 69, § 6
  35. 10-45-37 · Jeopardy assessment of sales tax--Lien and distress…
  36. 10-45-38 · 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28
  37. 10-45-42 · Endorsement and return of uncollectible warrant--Liability…
  38. 10-45-43 · 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
  39. 10-45-45 · Records preserved by persons subject to tax--Inspection by…
  40. 10-45-46 · 10-45-46. Repealed by SL 1978, ch 70, § 7
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