STATE OF SOUTH DAKOTA
OFFICE OF
THE ATTORNEY GENERAL

February 15, 1973

Kermit Pearson, Manager
South Dakota State Fair
Huron, South Dakota 57350

OFFICIAL OPINION NO. 73-05

Grandstand attractions and concessions on State Fairgrounds are subject to city sales tax.

Dear Mr. Pearson:

You have requested an opinion as to whether the grandstand attractions and concessionaires on the State Fairgrounds are subject to the municipal 1 % sales tax of the City of Huron.

The answer to your question is, YES. Grandstand attractions and concessions on the State Fairgrounds are subject to the city sales tax.

SDCL 10-52, Uniform Municipal Non-Ad Valorem Tax Law, provides the authority for municipalities to enact sales taxes. There is nothing in this law requiring municipalities to exempt sales made by state corporations or to exempt sales made in conjunction with an official function of the state, such as the State Fair.

I take official notice of the fact that the State Fairgrounds are within the municipal limits of the City of Huron and that the municipal sales tax ordinance does not exempt the types of business referred to in your question.

Respectfully submitted,

Kermit A. Sande
Attorney General