Section 10-45D-8 - Nonprofit organizations exempt.
10-45D-8. Nonprofit organizations exempt. 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.