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 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.

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

SDLRC - Codified Law 10-45-8 - Tax on admissions to amusements, athletic contests, or events.

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 receipts from all sales of tickets or admissions to:

(1)Places of amusement;

(2)Athletic contests; or

(3)Events.

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, 19; SL 2024, ch 39, § 1.