South Dakota 45D — Gross Receipts Tax On Visitor Related Businesses
- 10-45D-1 — Definitions.
- 10-45D-2 — Seasonal tax on certain visitor-intensive businesses.
- 10-45D-3 — Seasonal tax revenue to be deposited in tourism promotion fund.
- 10-45D-4 — Application of seasonal tax on lodging establishments.
- 10-45D-5 — Application of seasonal tax on campgrounds.
- 10-45D-6 — Application of seasonal tax on visitor attractions.
- 10-45D-7 — Application of seasonal tax on spectator events.
- 10-45D-8 — Nonprofit organizations exempt.
- 10-45D-8.1 — Receipts from nonprofit shooting range exempt.
- 10-45D-9 — Administration of seasonal tax.
- 10-45D-10 — , 10-45D-10.1. Repealed.
- 10-45D-11 — Secretary authorized to change reporting period.
- 10-45D-12 — Application of other laws.
- 10-45D-13 — Promulgation of rules--Scope of rules.
- 10-45D-14 — Prohibited acts--Penalties.