10-45D-7. Spectator events.
37 words·~1 min read·
/sd/title-10/chapter-10-45/10-45d-7·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.