Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45D - Gross Receipts Tax On Visitor Related Businesses > Section 10-45D-5 - Application of seasonal tax on campgrounds.

Section 10-45D-5 - Application of seasonal tax on campgrounds.

10-45D-5. Application of seasonal tax on campgrounds. The tax imposed by § 10-45D-2 on any campground applies to the gross receipts from the rental of campground space.

Source: SL 2002, ch 63, § 5.