Notwithstanding the provisions of § 10-45-13 , admissions to rodeos and rodeo related activities and events are subject to the tax imposed by §§ 10-45-8 and 10-45D-2 . Source: SL 1996, ch 85 , § 3; SL 1997, ch 68 , § 12; SL 2002, ch 63 , § 26.
Admissions to rodeos and related activities taxable
SDCL § 10-45-91, under RETAIL SALES AND SERVICE TAX.
SDCL § 10-45-91