10-45D-4. Lodging establishments.
The tax imposed by §10-45D-2 on any lodging establishment applies only to the gross receipts from the rental of rooms by a lodging establishment.
Source: SL 2002, ch 63, §4.
Structure South Dakota Codified Laws
Chapter 45D - Gross Receipts Tax On Visitor Related Businesses
Section 10-45D-1 - Definitions.
Section 10-45D-2 - Tax on gross receipts of certain visitor-related businesses.
Section 10-45D-3 - Tax revenue to be deposited in tourism promotion fund.
Section 10-45D-4 - Lodging establishments.
Section 10-45D-5 - Campgrounds.
Section 10-45D-6 - Visitor attractions.
Section 10-45D-7 - Spectator events.
Section 10-45D-8 - Nonprofit organizations exempt.
Section 10-45D-8.1 - Receipts from nonprofit shooting range exempt.
Section 10-45D-9 - Administration by department.
Section 10-45D-12 - Application of other laws.