Chapter

GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES

S.D. Codified Laws § 10-45D-1— Definitions
S.D. Codified Laws § 10-45D-2— Tax on gross receipts of certain visitor-related businesses
S.D. Codified Laws § 10-45D-2.1— Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A
S.D. Codified Laws § 10-45D-3— Tax revenue to be deposited in tourism promotion fund
S.D. Codified Laws § 10-45D-4— Lodging establishments
S.D. Codified Laws § 10-45D-5— Campgrounds
S.D. Codified Laws § 10-45D-6— Visitor attractions
S.D. Codified Laws § 10-45D-7— Spectator events
S.D. Codified Laws § 10-45D-8— Nonprofit organizations exempt
S.D. Codified Laws § 10-45D-8.1— Receipts from nonprofit shooting range exempt
S.D. Codified Laws § 10-45D-9— Administration by department
S.D. Codified Laws § 10-45D-10— 10-45D-10, 10-45D-10.1. Repealed by SL 2006, ch 61, §§ 3, 11, eff. Feb. 6, 2006
S.D. Codified Laws § 10-45D-10.2— Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance
S.D. Codified Laws § 10-45D-11— 10-45D-11. Repealed by SL 2007, ch 65, § 4
S.D. Codified Laws § 10-45D-12— Application of other laws
S.D. Codified Laws § 10-45D-13— Promulgation of rules
S.D. Codified Laws § 10-45D-14— Prohibited acts--Misdemeanor or felony