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Code · South Dakota · Title 10 · Chapter 10-45

10-45-8. Tax on admissions to amusements, athletic contests, or events.

29 words·~1 min read·/sd/title-10/chapter-10-45/10-45-8

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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:
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