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.
S.D. Codified Laws § 10-62-2
Tax imposed on net revenues
Source: SL 2007, ch 69, § 2; SL 2013, ch 125, § 2.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.