South Dakota Statutes
§ 10-45D-8 — Nonprofit organizations exempt.
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.
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Legislative History
SL 2002, ch 63, § 8.
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