SDCL § 10-4-35 — Wellness center defined--Taxable percentage

For the purposes of § 10-4-9.3 , a "wellness center" is a health care facility if it links on - and off - site medical consultants with physical activity staff and programs of health and fitness facilities, can and does provide fitness testing and prescription exercise tailored to specific individual needs and capabilities, and the property is used for rehabilitation services or prescriptive exercise. For the purposes of § 10-4-12 , the taxable percentage of a wellness center shall be determined by computing the percentage of the total membership that do not use the facility for physician prescribed rehabilitation or prescriptive exercise.