Chapter 45d. Gross Receipts Tax On Visitor Related Businesses
Index
- SDCL 10-45D-1 Definitions
- SDCL 10-45D-2 Tax On Gross Receipts of Certain Visitor-Related Businesses
- SDCL 10-45D-2.1 Gross Receipts Excludes Tax Imposed By Chapters 10-45, 10-45d, 10-52, and 10-52a
- SDCL 10-45D-3 Tax Revenue to Be Deposited In Tourism Promotion Fund
- SDCL 10-45D-4 Lodging Establishments
- SDCL 10-45D-5 Campgrounds
- SDCL 10-45D-6 Visitor Attractions
- SDCL 10-45D-7 Spectator Events
- SDCL 10-45D-8 Nonprofit Organizations Exempt
- SDCL 10-45D-8.1 Receipts From Nonprofit Shooting Range Exempt
- SDCL 10-45D-9 Administration By Department
- SDCL 10-45D-10, 10-45D-10.1 [Repealed]
- SDCL 10-45D-10.2 Filing Return and Remitting Tax-Time For Filing and Remittance-Extension-Penalty For Untimely Return Or Remittance
- SDCL 10-45D-11 [Repealed]
- SDCL 10-45D-12 Application of Other Laws
- SDCL 10-45D-13 Promulgation of Rules
- SDCL 10-45D-14 Prohibited Acts-Misdemeanor Or Felony