South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:10 — Campgrounds or trailer parks

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64:06:02:10. Campgrounds or trailer parks. 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.

Last amended: Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008. 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.

Source: official text