Sales tax, municipal gross receipts tax, and the gross receipts tax on certain visitor-related businesses is due on amounts paid or charges for parking facilities in campgrounds, tourist courts, trailer parks, or similar establishments provided for transient or permanent guests. Persons furnishing camping or parking services are considered the consumers of electricity, fuel, soap, towels, furniture, any other items of tangible personal property, or any product transferred electronically purchased for use in operating the establishment.

Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008.

General Authority: SDCL 10-45-47.1(3) , 10-45D-13(3) , 10-46-35.1(3) , 10-52A-7(3).

Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-45-5.2 , 10-45-7 , 10-45D-2 , 10-46-2 , 10-46-2.2 , 10 -52A-2.