10-45D-5. 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.
South Dakota Legal Code
10-45D-5. 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.