<html> <head> <title>Rule 20:81:07:03 Limitations on complimentary tickets.</title> <META NAME="Keywords" Content="Administrative Rules 20:81:07:03"> <META NAME="Description" Content="Administrative Rules 20:81:07:03 Limitations on complimentary tickets."> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Generator content="Microsoft Word 14 (filtered)"> <style> <!-- /* Font Definitions */ @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0in; margin-bottom:.0001pt; text-align:justify; font-size:12.0pt; font-family:"Times New Roman","serif";} @page WordSection1 {size:8.5in 11.0in; margin:1.0in 1.0in 1.0in 1.0in;} div.WordSection1 {page:WordSection1;} --> </style> </head> <body lang=EN-US> <div class=WordSection1> <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>20:81:07:03.&nbsp;&nbsp;Limitations on complimentary tickets.</b> A promoter may not issue complimentary tickets for more than four percent of the seats in the contest venue without the Commission's written authorization. The promoter is responsible to pay the applicable state sales tax prescribed for all complimentary tickets. Unless otherwise authorized by the Commission, all complimentary tickets must indicate on the ticket that it is a complimentary ticket and the value of the ticket had the ticket actually been purchased.</p> <p class=MsoNormal>&nbsp;</p> <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 41 SDR 7, effective July 28, 2014.</p> <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-12-10">42-12-10.</A></p> <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-12-10">42-12-10.</A></p> <p class=MsoNormal>&nbsp;</p> </div> </body> </html>