10-45D-8. Nonprofit organizations exempt.
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/sd/title-10/chapter-10-45/10-45d-8A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Gross receipts from the rental of rooms or sites at a lodging establishment or campground owned by nonprofit religious, educational, or youth organization are exempt from the tax imposed by § 10-45D-2 if rented to a member of such organization.