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. p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} Effective July 1, 2027 SDLRC - Codified Law 10-45-8 - Tax on admissions to amusements, athletic contests, or events.span { white-space: pre-wrap; } p.s2085691Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085691SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt;
n', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085691SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085691CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085691Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085691DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2085691000001 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085691000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; display: inline-block; text-indent: 0; width: 0.500in; }
pan.s2085691000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; display: inline-block; text-indent: 0; width: 0.500in; } span.s2085691000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085691DefaultParagraphFont-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085691SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } 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.South Dakota Legal Code