§ 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-10.2 Filing return and remitting tax–Time for filing and remittance–Extension–Penaltyfor untimely return or remittance
§ 10-45D-12 Application of other laws
§ 10-45D-13 Promulgation of rules
§ 10-45D-14 Prohibited acts–Misdemeanor or felony

Terms Used In South Dakota Codified Laws > Title 10 > Chapter 45D - Gross Receipts Tax On Visitor Related Businesses

  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Recreational equipment rental: include all items rented for twenty-eight days or less whose primary purpose is recreational use. See South Dakota Codified Laws 10-45D-1