There is a newer version
of
this Chapter
2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45D - Gross Receipts Tax On Visitor Related Businesses
- § 10-45D-1 Definitions.
- § 10-45D-2 Tax on gross receipts of certain visitor-related businesses.
- § 10-45D-2.1 Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
- § 10-45D-3 Tax revenue to be deposited in tourism promotion fund.
- § 10-45D-4 Lodging establishments.
- § 10-45D-5 Campgrounds.
- § 10-45D-6 Visitor attractions.
- § 10-45D-7 Spectator events.
- § 10-45D-8 Nonprofit organizations exempt.
- § 10-45D-8.1 Receipts from nonprofit shooting range exempt.
- § 10-45D-9 Administration by department.
- § 10-45D-10 , 10-45D-10.1. Repealed.
- § 10-45D-10.2 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
- § 10-45D-11 Repealed.
- § 10-45D-12 Application of other laws.
- § 10-45D-13 Promulgation of rules.
- § 10-45D-14 Prohibited acts--Misdemeanor or felony.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.