The tax imposed by § 10-45D-2 applies to the gross receipts from admission to a spectator event and from the sale of tangible personal property, any product transferred electronically, services, parking, or transportation at a spectator event. Source: SL 2002, ch 63 , § 7; SL 2008, ch 51 , § 65.
Spectator events
SDCL § 10-45D-7 — under GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES.
SDCL § 10-45D-7