S.D. Admin. R. 64:06:02:99

Current through Register Vol. 50, page 162, June 24, 2024

Section 64:06:02:99 - Application of tourism tax to fitness clubs

For the purpose of applying the provisions of SDCL subdivision 10-45D-1(4), a pass or membership to a fitness club is not considered a recreational service or rental of recreational equipment.

S.D. Admin. R. 64:06:02:99

37 SDR 48, effective 9/21/2010.

General Authority: SDCL 10-45D-13(3).

Law Implemented: SDCL 10-45D-1(4).