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2020 South Dakota Codified Laws
Title 10 - Taxation
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-2.1 - Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
- 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-10 - , 10-45D-10.1. Repealed.
- Section 10-45D-10.2 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
- Section 10-45D-11 - Repealed.
- Section 10-45D-12 - Application of other laws.
- Section 10-45D-13 - Promulgation of rules.
- Section 10-45D-14 - Prohibited acts--Misdemeanor or felony.
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