GroundRules
SDCL § 10-45D-8: Nonprofit organizations exempt.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-45D. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON