State of South Dakota
LEGISLATIVE ASSEMBLY, 2018
||HOUSE BILL NO. 1206 |
Introduced by: Representatives Pischke, Brunner, Dennert, Howard, Kaiser, Livermont, and Marty and Senators Nelson, Jensen (Phil), and Russell
FOR AN ACT ENTITLED, An Act to decrease the rate of the gross receipts tax imposed on certain visitor-intensive businesses.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-45D-2 be amended to read:
10-45D-2. There is hereby imposed a tax of one
percent on the gross receipts from any lodging establishment, campground, motor vehicle rental, visitor attraction, recreational equipment rental, recreational service, spectator event, and visitor-intensive business. The tax imposed by this section on the gross receipts of any visitor-intensive business
shall apply applies
to the gross receipts received by
business during the months of June, July, August, and September. The tax imposed by this section is in addition to any other tax imposed by chapters 10-45 and 10-46. Tangible personal property, any product transferred electronically, services, and admissions are subject to the tax imposed by this section only if subject to tax by chapters 10-45 and 10-46.
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Legislative Research Council at a cost of $.167 per page.
|Insertions into existing statutes are indicated by underscores.|
Deletions from existing statutes are indicated by