HB1066 continue the current rate of the gross receipts tax imposed on visitor-related businesses
The SD tourism, or seasonal tax, was changed effective July 1 2009 from 1% to 1.5% through June 30, 2013 on certain lodging and amusement services that is imposed for tourism promotion.
House bill 1066 continues that higher seasonal tax rate after its current expiration date July 30, 2013. The tourism tax applies during the months of June, July, August and September. The revenues from this seasonal tax are used for tourism promotion.