South Dakota Statutes
§ 10-45D-5 — Campgrounds.
South Dakota § 10-45D-5
This text of South Dakota § 10-45D-5 (Campgrounds.) 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 § 10-45D-5 (2026).
Text
The tax imposed by § 10-45D-2 on any campground applies to the gross receipts from the rental of campground space.
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Legislative History
SL 2002, ch 63, § 5.
Nearby Sections
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Bluebook (online)
South Dakota § 10-45D-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45D-5.