Tourism Tax Laws & Regulations

Tourism Tax Laws 10-45D

If you have additional question on the laws that impose the tourism tax and the businesses that are impacted by these laws, please click on the links below.

• SDCL 10-45D-1 (1) Lodging Establishment
• Campground SDCL 10-45D-1(2)
• Visitor Attraction SDCL 10-45D-1(3)
• Recreational Service SDCL 10-45D-1(4)
• Recreational Equipment Rental SDCL 10-45D-1(5)
• Spectator Event SDCL 10-45D-1(6)
• Visitor Intensive Business SDCL 10-45D-1(7)

How to Report Tourism Tax

Tourism tax is reported on the sales tax return under the city / special jurisdiction tax schedule using Code 700-1; the tax rate is 1.5%.