The promoter is liable for any applicable sales tax related to the bout or contest. The promoter shall pay such sales tax within thirty days of the bout or contest or within two days of the promoter's next scheduled contest, competition, or exhibition, whichever occurs first.

Source: 41 SDR 7, effective July 28, 2014; 42 SDR 101, effective January 7, 2016.

General Authority: SDCL 42-12-10(2).

Law Implemented: SDCL 42-12-10(2).

Prior versions effective: 2014-07-28.