State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45d > Statute-10-45d-4

10-45D-4. Application of seasonal tax on lodging establishments. 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.

Source: SL 2002, ch 63, § 4.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45d > Statute-10-45d-4

10-45D-4. Application of seasonal tax on lodging establishments. 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.

Source: SL 2002, ch 63, § 4.