S.D. Codified Laws § 10-45D-4

Lodging establishments

Source: SL 2002, ch 63, § 4.

The tax imposed by § 10-45D-2 on any lodging establishment applies only to the gross receipts from the rental of rooms by a lodging establishment.

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.