Gross Receipts Tax On Visitor Related Businesses

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Gross Receipts Tax On Visitor Related Businesses

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Section
10-45D-1

Definitions.

Section
10-45D-2

Tax on gross receipts of certain visitor-related businesses.

Section
10-45D-2.1

Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.

Section
10-45D-3

Tax revenue to be deposited in tourism promotion fund.

Section
10-45D-4

Lodging establishments.

Section
10-45D-5

Campgrounds.

Section
10-45D-6

Visitor attractions.

Section
10-45D-7

Spectator events.

Section
10-45D-8

Nonprofit organizations exempt.

Section
10-45D-8.1

Receipts from nonprofit shooting range exempt.

Section
10-45D-9

Administration by department.

Section
10-45D-10

10-45D-10.1. Repealed.

Section
10-45D-10.2

Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

Section
10-45D-11

Repealed.

Section
10-45D-12

Application of other laws.

Section
10-45D-13

Promulgation of rules.

Section
10-45D-14

Prohibited acts--Misdemeanor or felony.