Tax imposed on net revenues.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities
  5. Tax imposed on net revenues.

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10-62-2. Tax imposed on net revenues.

There is hereby imposed a tax of five and one-half percent on the net revenues of each intermediate care facility for individuals with intellectual disabilities.

Source: SL 2007, ch 69, §2; SL 2013, ch 125, §2.


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