Section
Rural Service Districts
34.01 Gross receipts tax
34.02 Authority
34.03 Definitions
34.04 Criteria for removal from District
Sales, Service and Use Tax
34.15 Purpose
34.16 Tax levied
34.17 Collection
34.18 Use tax
34.19 Interpretation
Gross Receipts Tax
34.30 Purpose
34.31 Use of receipts
34.32 Rental accommodations, alcoholic beverages sales and the like
34.33 Use of revenue
34.34 Collection, distribution, interpretation and violations
34.35 Implementation date
34.36 Compliance with state law
34.99 Penalty
Statutory reference:
Non-ad valorem tax law, see SDCL §§ 10-52-1 et seq.
State sales tax, see SDCL Ch. 10-45