South Dakota Laws > Title 10 > Chapter 45 > § 10-45-91 South Dakota Codified Laws 10-45-91. Admissions to rodeos and related activities taxable Current as of: 2023 | Check for updates | Other versions Notwithstanding the provisions of § 10-45-13, admissions to rodeos and rodeo related activities and events are subject to the tax imposed by §§ 10-45-8 and 10-45D-2. Source: SL 1996, ch 85, § 3; SL 1997, ch 68, § 12; SL 2002, ch 63, § 26. Previous sectionNext section Chapter 45 Contents Ask a question, get an answer ASAP!