S.D. Codified Laws § 41-17-22.1
In concessionaire leases for Custer State Park and the Yankton unit of Lewis and Clark State Recreation Area, the Department of Game, Fish and Parks shall provide for and impose upon the concessionaire and sub-concessionaires a promotion fee which may not exceed three percent of the gross receipts of all of its sales within Custer State Park and the Yankton unit of Lewis and Clark State Recreation Area of tangible personal property consisting of goods, wares, merchandise, and gross receipts of any service or accommodations provided by concessionaire or sub-concessionaires in Custer State Park and the Yankton unit of Lewis and Clark State Recreation Area with the exception of any sales of lottery tickets made as part of a lottery operated by South Dakota. Concessionaires or sub-concessionaires may add the promotion fee imposed by this section and Department of Game, Fish and Parks to the price of their product or service. The promotion fee is not subject to retail sales or service taxes imposed by chapter 10-45. The revenue from the promotion fee collected in Custer State Park shall be used by the department to market and promote the facilities, attractions, and activities of Custer State Park. The revenue from the promotion fee collected in Lewis and Clark Recreation Area shall be deposited in the parks and recreation fund established by § 41-17-21 to be used by the department to market and promote the facilities, attractions, and activities of the Yankton unit of Lewis and Clark State Recreation Area.
SDCL 41-17-22.1