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South Dakota Codified Laws
Title 10
Chapter 10-45D
S.D. Codified Laws ch. 10-45D
Gross Receipts Tax on Visitor Related Businesses
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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, 10-45D-10.1. Repealed by SL 2006, ch 61, §§ 3, 11, eff. Feb. 6, 2006.
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Repealed
Repealed
10-45D-12
Application of other laws.
10-45D-13
Promulgation of rules.
10-45D-14
Prohibited acts--Misdemeanor or felony.