64:06:02:99Application
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
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.
Source: 37 SDR 48, effective September 21, 2010.