South Dakota Statutes
§ 10-45D-8 — Nonprofit organizations exempt.
South Dakota § 10-45D-8
This text of South Dakota § 10-45D-8 (Nonprofit organizations exempt.) 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-8 (2026).
Text
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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Bluebook (online)
South Dakota § 10-45D-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45D-8.