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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:10

Campgrounds or trailer parks

Official textsdlegislature.gov

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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.

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In this chapter (40 sections)
  1. 64:04:02:05 · Repealed
  2. 64:04:02:06 · Repealed
  3. 64:04:02:07 · Repealed
  4. 64:04:02:08 · Repealed
  5. 64:04:02:09 · Repealed
  6. 64:04:02:10 · Repealed
  7. 64:04:02:11 · Repealed
  8. 64:04:02:12 · Repealed
  9. 64:04:02:13 · Repealed
  10. 64:04:02:14 · Repealed
  11. 64:04:02:15 · Repealed
  12. 64:06:02:01 · Repealed
  13. 64:06:02:02 · Repealed
  14. 64:06:02:03 · Advertising
  15. 64:06:02:04 · Repealed
  16. 64:06:02:05 · Repealed
  17. 64:06:02:06 · Repealed
  18. 64:06:02:07 · Barber and beauty shops
  19. 64:06:02:08 · Blacksmiths and welders
  20. 64:06:02:09 · Repealed
  21. 64:06:02:10 · Campgrounds or trailer parks
  22. 64:06:02:11 · Concessions at carnivals, circuses, and show troupes
  23. 64:06:02:12 · Repealed
  24. 64:06:02:13 · Repealed
  25. 64:06:02:14 · Repealed
  26. 64:06:02:15 · Car washing
  27. 64:06:02:16 · Cleaners, dryers, and laundries
  28. 64:06:02:17 · Repealed
  29. 64:06:02:18 · Coin operated laundries -- Consumers
  30. 64:06:02:19 · Repealed
  31. 64:06:02:20 · Communication service -- Exempt charges
  32. 64:06:02:21 · Communication service -- Billing and collection
  33. 64:06:02:22 · Communication service -- Radio stations
  34. 64:06:02:23 · Transferred
  35. 64:06:02:24 · Transferred
  36. 64:06:02:25 · Transferred
  37. 64:06:02:26 · Transferred
  38. 64:06:02:27 · Repealed
  39. 64:06:02:28 · Dentists and dental laboratories
  40. 64:06:02:29 · Repealed
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