South Dakota Codified Laws 10-45D-8. Nonprofit organizations exempt
Current as of: 2023 | Check for updates
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Gross receipts from the rental of rooms or sites at a lodging establishment or campground owned by nonprofit religious, educational, or youth organization are exempt from the tax imposed by § 10-45D-2 if rented to a member of such organization.
Source: SL 2002, ch 63, § 8.