South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-62-2 — Tax imposed on net revenues

There is hereby imposed a tax of five and one-half percent on the net revenues of each intermediate care facility for individuals with intellectual disabilities.

Last amended: Source: SL 2007, ch 69 , § 2; SL 2013, ch 125 , § 2.

Source: official text