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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-68

Exemption for lodging house or hotel membership fees

Official textsdlegislature.gov

There are hereby exempted from the provisions of this chapter and the computation of the tax imposed by it, gross receipts from membership fees paid to any lodging house and hotel membership organization operated for the benefit of its members. However, this exemption does not apply to any membership fee that represents payment for tangible personal property, any product transferred electronically, and services provided by the membership organization.

Last amended: Source: SL 2001, ch 55 , § 2; SL 2008, ch 51 , § 61.

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In this chapter (40 sections)
  1. 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
  2. 10-46-48 · Revenue credited to general fund
  3. 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
  4. 10-46-50 · Floor laying service subject to tax
  5. 10-46-51 · Exemption of large boats subject to excise tax
  6. 10-46-52 · Exemption of gaming proceeds
  7. 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
  8. 10-46-55 · Exemption of natural gas transportation services by pipeline
  9. 10-46-56 · Exemption for the use of credit card processing services
  10. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
  11. 10-46-58 · Passenger transportation tax imposed--Transportation within…
  12. 10-46-59 · Inapplicability of tax
  13. 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
  14. 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
  15. 10-46-62 · Gross receipts from charge of interest exempted
  16. 10-46-63 · Exemption for use of certain rodeo services
  17. 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
  18. 10-46-65 · Exemptions
  19. 10-46-66 · Retail sales include auctions, consignments, products…
  20. 10-46-67 · Department authorized to issue direct payment permits to…
  21. 10-46-68 · Exemption for lodging house or hotel membership fees
  22. 10-46-69 · Tax on use of certain mobile telecommunications services
  23. 10-46-70 · Exemption of receipts received by the state and political…
  24. 10-46-71 · Exemption for sale of coins, currency, or bullion
  25. 10-46-72 · Relief from liability for failing to report tax at new…
  26. 10-46-73 · Exemption for nonprofit corporations created for fire…
  27. 10-46-74 · Exemption--Coaches
  28. 10-46-75 · Exemption--Certain services rendered to a partnership
  29. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  30. 10-46A-2 · Prime contractors and subcontractors subject to tax
  31. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  32. 10-46A-4 · Gross receipts defined--Items not deductible
  33. 10-46A-5 · Improvement without contract taxable when sold within four…
  34. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
  35. 10-46A-7 · Administration of tax--Sales tax provisions applicable
  36. 10-46A-8 · Report and payment of tax
  37. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  38. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
  39. 10-46A-11 · Municipal tax on contractors--Rate--Restitution
  40. 10-46A-12 · Contractors may list excise and use taxes as separate line…
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