S.D. Admin. R. 64:06:02:98

Current through Register Vol. 51, page 70, December 27, 2024

Section 64:06:02:98 - Application of municipal gross receipts tax to fitness clubs

For the purpose of applying the provisions of SDCL chapter 10-52 A, a pass or membership to a fitness club is not considered an admission to a place of amusement or athletic event.

S.D. Admin. R. 64:06:02:98

37 SDR 48, effective 9/21/2010.

General Authority: SDCL 10-52A-7(3).

Law Implemented: SDCL 10-52A-2.