64:06:02:98Application
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
of municipal gross receipts tax to fitness clubs. For the purpose of applying the provisions of SDCL chapter 10-52A, a pass or membership to a fitness club is not considered an admission to a place of amusement or athletic event.
Source: 37 SDR 48, effective September 21, 2010.