§ 64:06:02:99

ARSD 64:06:02:99

Application of tourism tax to fitness clubs.

Effective Sep 21, 201037 SDR 48Source: 37 SDR 48, effective September 21, 2010. | General Authority: SDCL 10-45D-13(3). | Law Implemented: SDCL 10-45D-1(4).

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.

Source: 37 SDR 48, effective September 21, 2010.

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

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