{"data":{"id":"us-sd/sdcl-10-45d-5","jurisdiction":"us-sd","citation":"SDCL § 10-45D-5","heading":"Campgrounds.","body":"The tax imposed by § 10-45D-2 on any campground applies to the gross receipts from the rental of campground space.","path":["TITLE 10. TAXATION","CHAPTER 10-45D. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES"],"source_url":"https://sdlegislature.gov/Statutes/10-45D-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"8c23ebc49d5ef451a020d1a70b9b0ba0cd14586830acff3f0ccd568ab1f78b4f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45d-4","next":"us-sd/sdcl-10-45d-6"},"notice":"GroundRules: Original legal text. Not legal advice."}