2018 House Bill 1206 - Printed

State of South Dakota  
NINETY-THIRD SESSION
LEGISLATIVE ASSEMBLY, 2018  

840Z0092   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 ยง 10-45D-2 be amended to read:
    10-45D-2. There is hereby imposed a tax of one and one-half 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 such the 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.


100 copies were printed on recycled paper by the South Dakota
Legislative Research Council at a cost of $.167 per page.
 
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Insertions into existing statutes are indicated by underscores.
Deletions from existing statutes are indicated by overstrikes.