<html> <head> <title>Rule 64:06:02:86 Marina defined.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:02:86"> <META NAME="Description" Content="Administrative Rules 64:06:02:86 Marina defined."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 64:06:02:86.&nbsp;&nbsp;Marina defined.</b> For the purpose of the tax imposed by SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45D-7">10-45D-7</A>, a marina is a business that owns or operates secure moorings for boats at a dock or basin. A marina includes any supply, repair, and other facilities provided in addition to secure moorings. A secure mooring is a boat slip or other device used to dock or store a boat for an extended period of time. The ability to tie a boat to a space for a short period, such as during dinner, is not a secure mooring.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 24 SDR 43, effective October 13, 1997; 28 SDR 178, effective July 1, 2002.</p> <p><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45D-13">10-45D-13(3).</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45D-12">10-45D-12.</A></p> <p><b>&nbsp;</b></p> </div> </body> </html>