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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45D - Gross Receipts Tax On Visitor Related Businesses
§ 10-45D-8 Nonprofit organizations exempt.
Universal Citation: SD Codified L § 10-45D-8 (2017)
10-45D-8. Nonprofit organizations exempt. Gross receipts from the rental of rooms or sites at a lodging establishment or campground owned by nonprofit religious, educational, or youth organization are exempt from the tax imposed by § 10-45D-2 if rented to a member of such organization.
Source: SL 2002, ch 63, § 8.
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