South Dakota Statutes
§ 10-45-7.1 — Exemption for lodging house or hotel membership fees.
South Dakota § 10-45-7.1
This text of South Dakota § 10-45-7.1 (Exemption for lodging house or hotel membership fees.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-7.1 (2026).
Text
There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from membership fees paid to any lodging house and hotel membership organization operated for the benefit of its members. However, this exemption does not apply to any membership fee that represents payment for tangible personal property, any product transferred electronically, and services provided by the membership organization.
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Legislative History
SL 2001, ch 55, § 1; SL 2008, ch 51, § 11.
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Bluebook (online)
South Dakota § 10-45-7.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-7.1.