State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45d > Statute-10-45d-6

10-45D-6. Application of seasonal tax on visitor attractions. The tax imposed by § 10-45D-2 applies to the gross receipts from admission to a visitor attraction and from the sale of tangible personal property, any product transferred electronically, services, parking, or transportation at a visitor attraction.

Source: SL 2002, ch 63, § 6; SL 2008, ch 51, § 64.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45d > Statute-10-45d-6

10-45D-6. Application of seasonal tax on visitor attractions. The tax imposed by § 10-45D-2 applies to the gross receipts from admission to a visitor attraction and from the sale of tangible personal property, any product transferred electronically, services, parking, or transportation at a visitor attraction.

Source: SL 2002, ch 63, § 6; SL 2008, ch 51, § 64.