Campgrounds.

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

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10-45D-5. Campgrounds.

The tax imposed by §10-45D-2 on any campground applies to the gross receipts from the rental of campground space.

Source: SL 2002, ch 63, §5.


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