South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:02 - Services - Interpretive rules
Section 64:06:02:10 - Campgrounds or trailer parks

Universal Citation: SD Admin Rules 64:06:02:10
Current through Register Vol. 50, page 114, March 25, 2024

Sales tax, municipal gross receipts tax, and the gross receipts tax on certain visitor-related businesses is due on amounts paid or charges for parking facilities in campgrounds, tourist courts, trailer parks, or similar establishments provided for transient or permanent guests. Persons furnishing camping or parking services are considered the consumers of electricity, fuel, soap, towels, furniture, any other items of tangible personal property, or any product transferred electronically purchased for use in operating the establishment.

General Authority: SDCL 10-45-47.1(3), 10-45D-13(3), 10-46-35.1(3), 10-52A-7(3).

Law Implemented: SDCL 10-45-2, 10-45-2.4, 10-45-5.2, 10-45-7, 10-45D-2, 10-46-2, 10-46-2.2, 10-52A-2.

Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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