S.D. Admin. R. 64:06:02:86
Current through Register Vol. 50, page 162, June 24, 2024
For the purpose of the tax imposed by SDCL 10-45D-7, a marina is a business that owns or operates secure moorings for boats at a dock or basin. A marina includes any supply, repair, and other facilities provided in addition to secure moorings. A secure mooring is a boat slip or other device used to dock or store a boat for an extended period of time. The ability to tie a boat to a space for a short period, such as during dinner, is not a secure mooring.
S.D. Admin. R. 64:06:02:86
General Authority: SDCL 10-45D-13(3).
Law Implemented: SDCL 10-45D-12.