S.D. Codified Laws § 10-45-12.7

Current with legislation signed by the governor on or before 3/6/2024

Section 10-45-12.7 - [Effective 7/1/2024] Exemption for gross receipts of person officiating amateur sporting event-Exception

There are hereby specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts for officiating services provided at an amateur sporting event.

SDCL 10-45-12.7

SL 2005, ch 76, § 1.

Amended by S.L. 2024, ch. TBD,s. 7, eff. 7/1/2024.

This section is set out more than once due to postponed, multiple, or conflicting amendments.