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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:86

Marina defined

Official textsdlegislature.gov

For the purpose of the tax imposed by SDCL 10-45D-7 , 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.

Last amended: Source: 24 SDR 43, effective October 13, 1997; 28 SDR 178, effective July 1, 2002. General Authority: SDCL 10-45D-13(3). Law Implemented: SDCL 10-45D-12.

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In this chapter (40 sections)
  1. 64:06:02:65 · Sales to veterinarians
  2. 64:06:02:66 · Repealed
  3. 64:06:02:67 · Repealed
  4. 64:06:02:68 · Repealed
  5. 64:06:02:69 · Repealed
  6. 64:06:02:70 · Amusement devices -- Mechanical
  7. 64:06:02:71 · Repealed
  8. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  9. 64:06:02:73 · Hospitals -- Nontaxable charges
  10. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  11. 64:06:02:75 · Lodging establishments
  12. 64:06:02:76 · Specialty cleaners
  13. 64:06:02:78 · Computer services -- Software
  14. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  15. 64:06:02:80 · Computer services -- Computer programming
  16. 64:06:02:81 · Repealed
  17. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  18. 64:06:02:83 · Rental facilities
  19. 64:06:02:84 · Hunting and fishing rights
  20. 64:06:02:85 · Real estate brokers
  21. 64:06:02:86 · Marina defined
  22. 64:06:02:87 · Taxation of persons providing medical expert testimony or…
  23. 64:06:02:88 · Travel agency reservation services
  24. 64:06:02:89 · Professional employer organization -- Definition of…
  25. 64:06:02:90 · Definition of terms
  26. 64:06:02:91 · Default sourcing rule for telecommunications services
  27. 64:06:02:92 · Rules for sourcing specific telecommunications services
  28. 64:06:02:93 · Exemption of continuing education programs
  29. 64:06:02:94 · Repairs to rental inventory
  30. 64:06:02:95 · Repealed
  31. 64:06:02:96 · Repealed
  32. 64:06:02:97 · Repealed
  33. 64:06:02:98 · Application of municipal gross receipts tax to fitness…
  34. 64:06:02:99 · Application of tourism tax to fitness clubs
  35. 64:10:02:01 · Record keeping requirements for mechanical or electronic…
  36. 64:26:02:01 · Repealed
  37. 64:26:02:02 · Repealed
  38. 64:26:02:03 · Repealed
  39. 64:26:02:04 · Federal income tax return to be submitted with state…
  40. 64:26:02:05 · Repealed
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