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U.S. State Codes
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South-Dakota
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Title 10 - Taxation
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Chapter 45D - Gross Receipts Tax On Visitor Rel...
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 Repealed.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§ 10-45D-11 Repealed.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.