FOR AN ACT ENTITLED, An Act  to revise the definition of lodging establishment and campground for the purposes of the sales and use tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
     Section  1.  That § 10-45-7 be amended to read as follows:
     10-45-7.   There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts from rentals of rooms or parking sites by lodging establishments or campgrounds received from transient guests. Lodging A lodging establishment shall mean is any building, structure, property or premise kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are furnished in two or more rental units to transient guests. Campgrounds shall mean A campground is any property or premise kept, used, maintained, advertised or held out to the public to be a place where sites are available for the placing of tents, campers, trailers, mobile homes or other mobile accommodations in two or more rental units to transient guests. Transient guest means A transient guest is any person who resides in a lodging establishment or campground less than twenty-eight consecutive days.

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750 copies of this document were printed by the South Dakota
Legislative Research Council at a cost of $.015 per page.   .   Insertions into existing statutes are indicated by underscores.
Deletions from existing statutes are indicated by overstrikes.       

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