{"data":{"id":"us-sd/sdcl-10-45d-8","jurisdiction":"us-sd","citation":"SDCL § 10-45D-8","heading":"Nonprofit organizations exempt.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45D. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES"],"source_url":"https://sdlegislature.gov/Statutes/10-45D-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b881af43e18b967236eea531b8b52b8361703dc473029d00aeaab963d4966385","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45d-7","next":"us-sd/sdcl-10-45d-8.1"},"notice":"GroundRules: Original legal text. Not legal advice."}