10-45D-4. 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.
South Dakota Legal Code
10-45D-4. 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.