South Dakota – Tourism Tax Rate Permanently Extended


SALT Report 2123 – The South Dakota State Legislature passed a bill that makes permanent the 1.5% gross receipts tax imposed on any visitor-related businesses.  The text of the bill follows:

Section 1. That § 10-45D-2 be amended to read:

10-45D-2. There is hereby imposed a tax of one and one-half percent on the gross receipts from any lodging establishment, campground, motor vehicle rental, visitor attraction, recreational equipment rental, recreational service, spectator  event, and visitor-intensive business. The tax imposed by this section on the gross receipts of any visitor-intensive business shall apply to the gross receipts received by such business during the months of June, July, August, and September. The tax imposed by this section is in addition to any other tax imposed.

The Bill is effective July 1, 2013.

For Further Information

South Dakota State Legislature – HB 1066