South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-45-7
Tax on room or parking site rentals to transient guests
There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts from rentals of rooms or parking sites by lodging establishments or campgrounds received from transient guests. A lodging establishment is any building, structure, property or premise kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are furnished to transient guests. A campground is any property or premise kept, used, maintained, advertised or held out to the public to be a place where sites are available for the placing of tents, campers, trailers, mobile homes or other mobile accommodations to transient guests. A transient guest is any person who resides in a lodging establishment or campground less than twenty - eight consecutive days. The provisions of this section do not apply to the casual or occasional rental of a sleeping accommodation or camping site. For the purposes of this section, casual or occasional is the rental of a sleeping accommodation or camping site by any establishment or campground for ten or less days in a calendar year. Any establishment or campground which has a permit or license issued under this chapter, is not offering the rental of sleeping accommodations or camping sites on a casual or occasional basis.
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In this chapter (40 sections)
- 10-45-1 · Definition of terms
- 10-45-2 · Tax on sale of tangible property
- 10-45-3 · 10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006
- 10-45-4 · Tax on receipts from business services
- 10-45-5 · Tax on receipts from specific enumerated businesses and…
- 10-45-6 · Tax on utility services
- 10-45-7 · Tax on room or parking site rentals to transient guests
- 10-45-8 · Tax on admissions to amusements, athletic contests, or events
- 10-45-9 · Constitutional and statutory exemptions from taxation
- 10-45-10 · Exemption of sales to United States, states, municipalities,…
- 10-45-11 · Exemption of fuel sales otherwise taxed
- 10-45-12 · 10-45-12. Repealed by SL 1981, ch 103, § 2
- 10-45-13 · Exemption of receipts used for civic and nonprofit…
- 10-45-14 · Exemption of sales to educational institutions and…
- 10-45-15 · Exemption of seed used for agricultural purposes
- 10-45-16 · Exemption of commercial fertilizer used for agricultural…
- 10-45-18 · Exemption of sales of livestock, poultry, ostriches, emus,…
- 10-45-19 · Exemption of fuel used for agricultural or railroad purposes
- 10-45-20 · Exemptions applied to taxable services
- 10-45-21 · Tax additional to other occupation and privilege taxes
- 10-45-22 · Addition of tax to price of product or service
- 10-45-23 · Schedule for collection of tax from consumer
- 10-45-24 · Application for retailer permit--Contents and…
- 10-45-25 · Issuance of retailer permit--Limited to person and place…
- 10-45-26 · Refusal of permit to delinquent taxpayer--Bond to secure…
- 10-45-27 · 10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10,…
- 10-45-28 · 10-45-28. Repealed by SL 2007, ch 65, § 2
- 10-45-29 · Deduction allowed for sales refunds
- 10-45-30 · Bad debts--Deduction from amount upon which tax is…
- 10-45-31 · Receipts not issued for taxes remitted
- 10-45-32 · 10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27
- 10-45-34 · 10-45-34. Repealed by SL 2010, ch 69, § 5
- 10-45-35 · Appeals from decisions of secretary
- 10-45-36 · 10-45-36. Repealed by SL 2010, ch 69, § 6
- 10-45-37 · Jeopardy assessment of sales tax--Lien and distress…
- 10-45-38 · 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28
- 10-45-42 · Endorsement and return of uncollectible warrant--Liability…
- 10-45-43 · 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
- 10-45-45 · Records preserved by persons subject to tax--Inspection by…
- 10-45-46 · 10-45-46. Repealed by SL 1978, ch 70, § 7