State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-91

10-45-91. Admissions to rodeos and related activities taxable. 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.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-91

10-45-91. Admissions to rodeos and related activities taxable. 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.