South Dakota Codified Laws
Title 10 - Taxation
Chapter 45D - Gross Receipts Tax On Visitor Related Businesses

Section 10-45D-1 - Definitions. - 10-45D-1. Definitions. Terms used in this chapter mean: (1)"Lodging establishment,"...

Section 10-45D-2 - Tax on gross receipts of certain visitor-related businesses. - 10-45D-2. Tax on gross receipts of certain visitor-related businesses. There...

Section 10-45D-2.1 - Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A. - 10-45D-2.1. Gross receipts excludes tax imposed by chapters 10-45, 10-45D,...

Section 10-45D-3 - Tax revenue to be deposited in tourism promotion fund. - 10-45D-3. Tax revenue to be deposited in tourism promotion fund....

Section 10-45D-4 - Lodging establishments. - 10-45D-4. Lodging establishments. The tax imposed by §10-45D-2 on any...

Section 10-45D-5 - Campgrounds. - 10-45D-5. Campgrounds. The tax imposed by §10-45D-2 on any campground...

Section 10-45D-6 - Visitor attractions. - 10-45D-6. Visitor attractions. The tax imposed by §10-45D-2 applies to...

Section 10-45D-7 - Spectator events. - 10-45D-7. Spectator events. The tax imposed by §10-45D-2 applies to...

Section 10-45D-8 - Nonprofit organizations exempt. - 10-45D-8. Nonprofit organizations exempt. Gross receipts from the rental of...

Section 10-45D-8.1 - Receipts from nonprofit shooting range exempt. - 10-45D-8.1. Receipts from nonprofit shooting range exempt. Gross receipts from...

Section 10-45D-9 - Administration by department. - 10-45D-9. Administration by department. The tax imposed by §10-45D-2 shall...

Section 10-45D-10.2 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance. - 10-45D-10.2. Filing return and remitting tax--Time for filing and remittance--Extension--Penalty...

Section 10-45D-12 - Application of other laws. - 10-45D-12. Application of other laws. The definitions, administrative, collection, and...

Section 10-45D-13 - Promulgation of rules. - 10-45D-13. Promulgation of rules. The secretary of revenue may promulgate...

Section 10-45D-14 - Prohibited acts--Misdemeanor or felony. - 10-45D-14. Prohibited acts--Misdemeanor or felony. Any person who: (1)Makes any...