South Dakota Codified Laws > Title 10 > Chapter 45D – Gross Receipts Tax On Visitor Related Businesses


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

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Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Recreational equipment rental: include all items rented for twenty-eight days or less whose primary purpose is recreational use. See South Dakota Codified Laws 10-45D-1