S.D. Codified Laws § 10-45D-4
Current through the 2024 Legislative Session
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.
SDCL 10-45D-4
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.
SDCL 10-45D-4