Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45D - Gross Receipts Tax On Visitor Related Businesses > Section 10-45D-4 - Application of seasonal tax on lodging establishments.

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

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.