S.D. Admin. R. 47:06:01:02

Current through Register Vol. 51, page 71, January 6, 2025

Section 47:06:01:02 - Designation of specific industries as seasonal - Duration of season

Following is a list of seasonal industries, together with the duration of the season applicable to each:

(1) Summer hotels, inns, camps, curio shops, roadside restaurants, ice cream and soft drink stands, and stable or trail ride operations: May 1 to October 1;

(2) Tourist souvenir stores, tour buses, information centers, and other operations in the tourist industry: May 1 to October 31;

(3) Drive-in theaters and concessions: April 15 to November 1;

(4) Racetracks and racetrack concessions: May 15 to October 1;

(5) Baseball teams and ball park concessions: May 1 to September 15;

(6) Carnivals: May 1 to October 1;

(7) Seasonally operated country clubs and golf courses: April 1 to November 1;

(8) Seasonally operated chair lifts: May 1 to November 1;

(9) Seasonally operated ski resorts: November 1 to May 1;

(10) Outdoor swimming pools: May 15 to September 15;

(11) Seasonally operated hunting preserves or game lodges: September 1 to February 1;

(12) Retail nurseries classified in industry number 444220 as enumerated in the North American Industry Classification Manual (NAICS): May 1 to October 31;

(13) Retail fireworks stands: May 1 to September 15;

(14) Seasonally operated small game cleaning services: September 1 to February 1.

S.D. Admin. R. 47:06:01:02

SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective 7/1/1983; 10 SDR 28, effective 9/28/1983; 10 SDR 89, effective 2/28/1984; 19 SDR 182, effective 6/2/1993; 21 SDR 86, effective 11/10/1994; 24 SDR 136, effective 4/12/1998; 30 SDR 152, effective 4/14/2004; 39 SDR 127, effective 1/23/2013; 41 SDR 58, effective 10/14/2014.

General Authority: SDCL 61-1-54.

Law Implemented: SDCL 61-1-54.

North American Industry Classification System. The NAICS Manual is available online at http://www.census.gov/eos/www/naics/. Copies of the manual in print and on CD-ROM may be obtained from the National Technical Information Service, telephone number (800) 553-6847, or through the NIST Web site http://www.ntis.gov/Index.aspx.