§ 10-45D-8 Nonprofit organizations exempt.

SD Codified L § 10-45D-8 (2019) (N/A)
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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.