There is hereby imposed a tax of five and one-half percent on the net revenues of each intermediate care facility for individuals with intellectual disabilities. Source: SL 2007, ch 69 , § 2; SL 2013, ch 125 , § 2.
SDCL § 10-62-2, under TAXATION OF INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES.
SDCL § 10-62-2
There is hereby imposed a tax of five and one-half percent on the net revenues of each intermediate care facility for individuals with intellectual disabilities. Source: SL 2007, ch 69 , § 2; SL 2013, ch 125 , § 2.