ARSD 20:81:07:06

ARSD 20:81:07:06. Promoter liable for applicable sales tax

Last amended: 2016Year: 2026Length: 46 wordsOfficial source

Cite as S.D. Admin. R. 20:81:07:06

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.
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