Versions of South Dakota Codified Laws 10-45D-2. Tax on gross receipts of certain visitor-related businesses on LawServer 2023 South Dakota Codified Laws 10-45D-2. Tax on gross receipts of certain visitor-related businesses 2022 South Dakota Codified Laws 10-45D-2. Tax on gross receipts of certain visitor-related businesses 2021 South Dakota Codified Laws 10-45D-2. Tax on gross receipts of certain visitor-related businesses 2019 South Dakota Codified Laws 10-45D-2. Tax on gross receipts of certain visitor-related businesses 2018 South Dakota Codified Laws 10-45D-2. Tax on gross receipts of certain visitor-related businesses 2016 South Dakota Codified Laws 10-45D-2. Tax on gross receipts of certain visitor-related businesses 2014 South Dakota Codified Laws 10-45D-2. Tax on gross receipts of certain visitor-related businesses 2010 South Dakota Laws 10-45D-2 – Seasonal tax on certain visitor-intensive businesses