STATE STATUTES & CODES
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
SOUTH DAKOTA STATUTES AND CODES
Chapter 45D - Gross Receipts Tax On Visitor Related Businesses
- Section 10-45D-1 - Definitions.
- Section 10-45D-2 - Seasonal tax on certain visitor-intensive businesses.
- Section 10-45D-3 - Seasonal tax revenue to be deposited in tourism promotion fund.
- Section 10-45D-4 - Application of seasonal tax on lodging establishments.
- Section 10-45D-5 - Application of seasonal tax on campgrounds.
- Section 10-45D-6 - Application of seasonal tax on visitor attractions.
- Section 10-45D-7 - Application of seasonal tax on spectator events.
- Section 10-45D-8 - Nonprofit organizations exempt.
- Section 10-45D-8.1 - Receipts from nonprofit shooting range exempt.
- Section 10-45D-9 - Administration of seasonal tax.
- Sections 10-45D-10, 10-45D-10.1 - Repealed
- Section 10-45D-10.2 - Filing return and remitting tax--Time for filing and remittance--Extension--Penaltyfor untimely return or remittance.
- Section 10-45D-11 - Repealed.
- Section 10-45D-12 - Application of other laws.
- Section 10-45D-13 - Promulgation of rules--Scope of rules.
South Dakota Forms by Issue
South Dakota Court Forms
South Dakota Law
South Dakota State Laws
South Dakota Tax
South Dakota Agencies
South Dakota Court Map
Tips