{"data":{"id":"us-sd/sdcl-10-45d-4","jurisdiction":"us-sd","citation":"SDCL § 10-45D-4","heading":"Lodging establishments.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45D. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES"],"source_url":"https://sdlegislature.gov/Statutes/10-45D-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7580155fcd3a98171867e718234f5f1a5edf2390d93bc408c3caf421afd5eb6b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45d-3","next":"us-sd/sdcl-10-45d-5"},"notice":"GroundRules: Original legal text. Not legal advice."}